Case of XXXXXX

I.

Summary:
In a MAS engagement with a manufacturing firm where the study being
conducted regarding the top management of the firm is nearly complete,
the president has instructed the consultant to come to a conclusion that is
driven from her expected recommendations and findings.

II.

Assumptions:
The president of the manufacturing firm is used to take advantage of his
position to interfere with the consulting engagement.
It is the first time of the consulting firm to engage with the manufacturing
firm.
There is an issue in the firm about the incapacity of the president to
handle his position, consequently he wanted a positive result for his
performance to avoid being laid-off.

III.

IV.

Dilemma / Ethical Conflict :

Should the consultant allow undue influence from the president to
override professional and business judgment or will he uphold his integrity
by reporting the actual findings and recommendations that are free from
intentional distortions or misstatements?

Code of Ethics
A. Basic Responsibilities
Integrity and objectivity
Independence
B. Practice Standards
Reporting Results (1,6)
Planning, supervision and due care (7)
C. Business Conduct (1,2,4,10)

V.

Alternative Courses of Action:

1. Refuse to follow the presidents instruction and proceed with reporting
the actual findings and recommendations of the study.
P: Uphold the integrity of the consulting firm.
The management will be aware with the actual situation of the
company and they can take proper courses of action for the issue.
C: Personal conflict with the president and probable loss of potential
clients.

VI.

2. Follow the presidents instruction to come up with her anticipated

conclusion.
P: Maintain harmonious relationship with the president.
The president might recommend the firm to other companies
C: Non-disclosure of actual findings and the management will not be
able to take proper actions.
3. Withdraw from the engagement.
P: Maintain the integrity of the consulting firm.
C: Loss of revenue and potential loss of client.
Best Course of Action
Refuse to follow the presidents instruction and proceed with reporting the
actual findings and recommendations of the study that are free of
intentional distortions or misstatements.