My classmates as well as I were required to evaluate philosophical methods that were used in Appendix

My classmates as well as I were required to evaluate philosophical methods that were used
in Appendix B. Evaluating these methods would consist of whether or not a course of action
that was taken made sense. I will discuss the philosophical approaches and determine whether
or not that the course of action were ethical decisions and was it the best decision for the correct
reasons in addition to determining the reasons are ethical.

There are three key factors to evaluating philosophical approaches and they consist of
consequentialism, deontology, and virtue ethics. Consequentialism is the theory of the value
especially the moral value that would be judged by its consequences. Deontology is slightly
different due to focusing on moral responsibility as well as the obligation of motivating the
decisions that are made or the actions of the consequence. Virtue ethics has to deal with moral
within a community as well as the integrity of an individual. The following scenarios has an
ethics dilemma that be addressed.

Scenario 1

The mayor is faced with building a new development that will create new jobs and economic
stability to a community that really needs it and the dilemma is that it has to be built where
the community center for the elderly is located and they will be displaced. Consequentialism
in this situation would be for the mayor to approve the building of the development and the
consequences for this actions would result in the elderly having to lose somewhere for them to
go which is morally incorrect. Deontology would have the mayor not approve the project in
favor of the elderly because it would not be fair to demolish a center and have people who would
lose their jobs. It would be wrong to displace the elderly a cost others their jobs. Virtue ethics
represents that the mayor does approve the project because it would be wrong to take away the
activities that elderly has to utilize and that would be the ethical thing to do. In this case I feel
that the best course of action is to build the development so that it will create jobs and revenue
for an already cash-strapped city. While it would be an inconvenience for the elderly there
could other arrangements made for them.

Scenario 2

Catalina is the only sales representative is worker who has not met her sales goals and needs
three more sales in order for her department to receive a bonus as well as equipment. Her
co-worker wants to falsify her sales reports so that the department can receive the bonus and
equipment and then cancel the transactions once the bonuses are received since they will not be
able to be returned. Consequentialism states that Catalina falsifies her sales report so that the
department as well as she since there will be a group of people that benefits from this decision
and just not an individual. The consequences are that this is wrong and reports should not be

falsified under any circumstances. Deontology shows that this wrong as well as unethical and
Catalina should not falsify her reports no matter who it would benefit from it. The ethical route
would be to report sales figures honestly. The virtue ethics choice would be for Catalina to
report her sales figures honestly even if that will result in the department would not be able to
receive any bonuses or vacations it is important that Catalina remains ethical in her reporting.

Scenario 3

In the final scenario Malcolm arrives home to find out that is his roommate is purchasing
drugs at their apartment and then he warned by his roommate to not say anything about what he
saw. After what Malcolm witnessed and what his roommate said him he should not report to
the authorities from a consequential standpoint because what he witnessed did not concern him
and since the roommate issued him a warning he would know that it was Malcolm that reported
him which could have major implications between the two parties. Deontology would result in
Malcolm reporting his roommate’s illegal activities to the proper authorities’ since it would be
the ethical approach to take in this situation. Using drugs is illegal and it should not be allowed
where you live if you do not want it there and if it is handled then the situation could escalate.
The virtue ethics choice is to report his roommate’s drug activity because it is unethical not to
report it as well as it being an illegal activity. This is direction I would have taken since I do
not want to be associated my roommate illegal activities could result in getting myself in trouble
with the law.

As we discussed in the scenarios it shows what would be the consequences to our actions
when faced with certain situations and circumstances. It was also determined that some
decisions will affect others and there is always ethical point of view that may or may not be
taken depending on the circumstances. Whether it is deciding to provide a development to
a community that is in need for revenue that it would generate but at the expense of senior
citizens being to give where they can socialize with people of their own stature. We have
also learned that having an ethical standpoint with consequences versus taking an action that
creates opportunities with benefits a certain demographic of people that have a different set of
consequences for the other people that it would affect.


Who are the stakeholders involved with this decision? The CEO of Linkage Construction Anne Distange is involved with this decision.

Wayne Lambeth

ACC 260

1. Who are the stakeholders involved with this decision?
The CEO of Linkage Construction Anne Distange is involved with this decision.
2. What are the ethical issues involved?
The ethical issues are falsifying reports.
3. What should Sue do?

If I were in Sue’s position I would have to sit down with my employer and explain to her that
although I may work for Linkage Construction, I am also required to be honest with the figures
that I have to report because of my responsibilities to the other entities that are involved such
as investors and I would not be able to participate in these unethical acts that will have severe
consequences if there is a suspicion that records are falsified is discovered. I would also explain
that there are other options that company can explore instead of considering to falsify the reports
which unethical. It also should be pointed out those other companies in the past that falsified
reports and ultimately was out of business because of their dishonesty. After exploring all
possible alternatives that can be utilized and Ms. Distange decides to continue along the path that
she has chosen, then I would see that there was no other choice than to resign from my position
because it is not worth staining your name forever and will not be able to work in that capacity
ever again because you are considered dishonest because of these transactions.


move forward on acquiring a company. A person with his position and stature in the company should be addressed more formally instead of a fellow peer in the company.



Evaluating Communications

In my business communications class we were divided into learning teams and one of

our assignments was to write memos to a member in the company about making a decision on

acquiring a company and the learning team I was assigned to have to choose on whom to inform

within the company about the decision that was made. The team did not encounter any problems

with communicating each other due to the leadership style that is used in the scenario. In the

following passage, I will evaluate myself as well as the learning team’s form of communication

that was used for our assignment.

The ethical implications in this scenario is the decision acquire a company for the

business to increase its portfolio however, the accountants responsible for acquiring information

have an ethical responsibility to the shareholders and other entities in the company to use due

diligence to come up with a decision that would be beneficial to the company. By taking all

of these facts into consideration, will allow me to better evaluate this scenario since there are

several coworkers who are interested in this decision like the sales manager and peers in addition

to superiors like the CEO of the company.

The learning team each wrote the evaluation in a memo to a member of the company

and the communication that was used conveyed the message was communicated clearly and

it was also stated clear enough where it was understood by the members who were informed

about the decision. There was enough information provided in the communique to give a clear

understanding what was the decision is moving forward, it did not have any unrelated statements

in the memo. Having said that, there are other forms of communications that the team should

have used instead of the entire team using a memo to address their coworkers and superiors. The

CEO of the company received a memo concerning the company’s decision whether or not to



move forward on acquiring a company. A person with his position and stature in the company

should be addressed more formally instead of a fellow peer in the company. The information

should have been sent to him in an e mail or a formal letter.


The Walt Disney Company founded in 1927 by Walter Disney which started as simply as a studio to provide entertainment for children.

The Walt Disney Company founded in 1927 by Walter Disney which started as simply

as a studio to provide entertainment for children. Over time the Disney Companies has evolved

into an entertainment mogul over the years. From their world famous amusement parks as well

as located in Florida and California to owning media networks as well as the their products

across the world in addition to their interactive studios.

This organization prides themselves and their values when it is concerning the human

element of their business. This includes their guests, audiences, and a consumer base as well as

it not ending there, this element also pertains to their cast, employees, and crew members. The

Disney organizations is committed to the safety and well-being to all of those is associated with

company allowing them to be considered one of the most safe, inclusive, and respectable work

environments at each location in the world.

The Disney organizations present a culture that is consistent in utilizing the unique ability

to harness the imagination in a way that will inspire others, improve lives across the world which

brings hope, and bring laughter and smiles to those who need it most. The organization works

together as a team and they embrace the values that the Disney organizations an extraordinary

place to work. They also strive to set high standard of excellence in addition to maintaining a

high quality standards across all product categories.

The communication that is used within the Disney organizations is based on press

releases due to popularity of social media which allows Disney use this method as a means

of external communication. The internal communications within the organization consists of


the interaction each employee as well as department which is consistent with their culture and

their values. As the culture in the organization distinguishes the values that Disney takes pride

in. The communication and how it relates to the culture and the values of the organization

is relevant to their mission to provide a safe work environment as well as provide a stable

environment for their guests and customers.


Results of the Work Culture Study In my business communication for accountants’ class I completed a work culture survey that determines my preferred job setting.

Results of the Work Culture Study

In my business communication for accountants’ class I completed a work culture survey

that determines my preferred job setting. The results showed that I want a high powered position

that is demanding jobs that require a lot of responsibility in addition to jobs that jobs that offer

career development as well as the opportunity to learn new skills since I am transitioning career

paths and also be able to work in different locations. The survey also states that my work culture

have opportunities in career advancement where I can receive the opportunity to get higher

salaries and promotions.

The ethics section of the survey reveals that the work culture that is best suited for me is

a company that will have more of an emphasis on fairness instead of organizational politics that

would focus equality among all the employees. The ability to be able to help people in a positive

manner was also stated in the survey because they have rights just as much as the companies that

look for ways to not be responsible for these actions.

The final part of the survey focuses on support within the company. It states that I

would prefer to be a supportive environment that is secure and stable. When there tasks to

be completed there should be clarity so that it is known what the employee is responsible

for. Management should be considerate of its employees and acknowledge their employee’s

successes instead worrying about office politics. The focus welfare of employees is essential

cause they are needed to assist growing with the company and their welfare should be considered

and it is enjoyable to report to work daily.


Presentation of the CEO’s Position 2 As the CEO of Kardell I must examine each of the views of the stakeholders and form a course of action concerning the sonox issue. This course of action in which I choose will be

Presentation of the CEO’s Position 2

As the CEO of Kardell I must examine each of the views of the stakeholders and form a

course of action concerning the sonox issue. This course of action in which I choose will be

solely based on facts and should be in the best interest of the company not on personal feelings

of the concerned parties. The proposed plan would involve shutting the plant down for

approximately a year and then only partially running for the next year in order to make the

necessary upgrades to keep the contamination from happening. The first group’s concerns I will

examine will be the investors. Their primary concern is the rate of return they get on their

investment. They have come up with an alternative plan to keep from shutting down the plant

for the two years. Their argument is that there is no evidence that the Sonox chemical have a

negative impact on the environment or the health of the people in the community and because of

these facts, the plant should not close for any period of time and loose profits. The next group is

the citizens of Riverside. The citizen’s primary concern is the health of the people in their

community and the affects of the environment of the contamination of the Sonox chemical that

might be going into their water supply. They understand that if the plant must be closed for a

period it would hurt their economy in the community but they are only concerned about the

health of people, animals and the environment now and in the future. The citizens are adamant

that action must be taken immediately. As for the concern of the legal counsel, they are

concerned that lawsuits may come now and in the future from the possible contamination of the

Sonox harming people or the environment. The employees are concerned with the possibility of

being out of work for an extended period of time, which would hurt them financially. They are

also concerned with the health of the people and their environment because most of them are

citizens of this community.

Presentation of the CEO’s Position 3

As I look at the stakeholders concerns, I see strengths as well as weaknesses in all of their

arguments. As the CEO of Kardell, my decision must be in the best interest for the company as

a whole not the personal feelings of the individual groups. As I evaluate each of the groups’

arguments, I see that the strongest argument is that there is no solid evidence that the Sonox

chemical is of any threat to the people or the environment. With this said I believe that it is not

in the best interest of the company to close while upgrades can be done. With no concrete

evidence the closing of the plant for any time would not only negatively affect the profits of the

company but would also negatively affect the community’s economy. It would negatively

affect the community’s economy because the plant would not be paying taxes for that period of

time. Another negative effect on the community would be the loss of jobs because of the layoffs

of the employees of Kardell that would have to happen because of the shut down. The profits of

the company would be affect because the plant would be closed for about a year. With this said

the investors would more than likely pull their investments out of the company which would hurt

the profits of the company. All this would happen because of a hunch not any concrete

evidence. This could be the end of Kardell.

The course of action I am proposing is to agree to continue collecting data and

investigating the issue and not to admit that the mill is the source of the Sonox. This course of

action I am proposing will be for the best of the company as well as the community. The plant

will start selling the waste chemicals to chemical producers to keep from releasing them into the

water supply. The plant will stay open and thus will not have to lay off employees or stop

productivity. By the plant staying open the community economic status will stay good as well as

the profits of the company will stay high. There will be some cost of this plan to Kardell this

though because it will lower the earnings for the first two years but the long-term effects on the

Presentation of the CEO’s Position 4

earnings will make up for the short-term effects. The plan will allow the investors not to be

scared of Kardell closing its doors and they will keep them investing the company. I believe that

the cost of this plan far out weight the cost of the prior formulated plan. The prior formulated

plan would shut the doors of Kardell for a least a year, which would cause layoffs and loss of

profits for that year or even worse, the closing all together of the plant. The closing of the plant

would have a negative effect on the community as a whole now and in the future.

So with the facts and reasons that I have previously mentioned I am proposing that it is in

the best interest of the company as well as the community of Riverside that Kardell remain open.

While staying open the plant will have to sell its chemical waste to waste producers to make sure

that the chemical of is not put into the water supply. There will also be further investigations of

the possible Sonox contaminations, these investigations will be done by outside source so that

there will be no possible chance of the findings being for the Kardell company. I believe this is

the best solution for all concerned parties. This proposed plan will not only have a positive

outcome for the Kardell Paper Company but also for the community of Riverside.

community will be able to keep their citizens working and be able to collect the taxes from the

Kardell Company. This plan is in the best interest of everyone.



Types of Power and How It Is Used There are different ways that power is used at various types of companies and how it is



Types of Power and How It Is Used

There are different ways that power is used at various types of companies and how it is

interpreted. There are five different forms power that is divided two separate categories. There

is formal power where power is distributed as a chain of command within a company. Personal

power is the influence that the individuals’ holds based on experience instead of position that is

held within a company. In the following passage I will describe the different kinds of power

and how it is used in professional situations.

Under the category of formal power where it is utilized in the form power that is

distributed at a company in the form of chain of command and the types of power that are listed

as follows:

Coercive Power is used terms of using fear of an employee losing their jobs or receiving

a poor performance review from their employers. Employers use coercive power by threatening

their employees to get goals accomplished. My manager asserts his authority when the

employees are not completing tasks in a timely manner which causes problem in the shop. The

manager threaten to either fire the employees, dock the employees, or suspend the employees

which causes the workers to be fear of their jobs and ensure is done with quality as well as meet

the deadlines that are set.

Reward Power is used by rewarding their employees the work that they have

accomplished. These rewards can come in perks like; time off, promotions, raises or a bonus.

While our manager can instill fear to ensure that we complete our tasks the owner who rewards

his employees for completing their tasks which shines a positive light on the company. These

rewards come in the form of bonuses or gifts.


Legitimate Power is the power that is issued by having a position of power such as a

Manager, President, or CEO. The chain of command of positions that preside at the company

I work for is the CEO and owner who is Chris Esteban, the President of the company is Daniel

Esteban, the Vice President is Carl Rossiere, and the manger is Tim Gibbard.

Under the category of personal power is utilized more from a leadership position versus

having a position of power in a firm or a corporation. The forms of personal power are as is


Expert power is the experience and skills that is acquired over time. The experience that

is gained from particular areas, that allows this experience to gain leadership qualities which

can be utilized in getting around them to achieve their goals. In a family owned business that

I worked for, had a change in power when the son took over for his father and once he retired

from the business. While in charge the new owner company always used is father’s advice when

things became overwhelming in his early years and it would assist him achieving the tasks that

was put in front him.

Referent power comes from being trusted and respected. While I was working for the

company it was known for having a reputation for doing great work for their customers. There

are several companies that are clients with the company that has been referred by word of mouth.

They have built a reputable name for themselves by offering their clients great service and their

clients refer the colleagues to A. Esteban & Company.

I work as a messenger at the company the way that the power in the company affects the

communication within our department is dealing with middle management and while they are

using coercive power in addition to being reward power by offering their employees with time

off and bonuses by completing tasks in a timely manner.



Power and how it is used can be interpreted in the different forms. It does not have to

be defined only by position that is earned within a firm or organization; it also can be earned by

showing personal sources of power such as leadership qualities which an individual who has a

company position may not necessarily have. Those that use power do so where it benefits their

style of power.