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Analysis Jason Tybell Case

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Submitted By tktktkr
Words 1015
Pages 5
1. What are the relevant FACTS -
 Jason Tybell, who has been employed as a junior accountant by Rodgers & Philips for two years, received high evaluation from his seniors.
 Jason was complained by one of the clients that he served because he made inappropriate comments in meetings with the client personnel and made a controller furious.
 Because of the fact, Jason was not asked to work for the clients that he did work on during his first year.
 It is unsure how this incident affects his future career yet.
2. Frame the Ethical Issue –
Is this really all Jason’s fault and he should be blamed for the incident?
3. Identify the Stakeholders and their obligations – Who are ALL the people/entities who will be effected by whatever decision is made?
 Jason Tybell---has a right to be treated fairly, evaluated by the firm and counseled by his mentor n an honest and open manner. He should serve respectfully.
 William Jackson---as Jason’s mentor, he should treat him fairly, and advise him how he should act to operate to perform properly.
 Jason’s senior--- should evaluate the performance prudently.
 The clients---have a right to expect high quality performance from auditors.
 Company---should prepare reliable evaluation system and give honest evaluations to every employee.

4. Identify the relevant accounting ethics standards - feel free to about how “due care,” “honesty,” “integrity,” “objectivity and independence” all come into play.
 Due care in carrying out professional responsibilities with concern for the best interests for whom the services performed—exercising care and caution in giving advice and service.
 Objectivity―not influenced by someone’s feelings or opinions; considering only fact, the compliments and the evaluation.
5. Identify the operational issues
 Is the performance evaluation system is reliable to judge employees’ performance?
 Were internal controls operating properly?; Was there chief executive who provides leadership and reviews the way senior managers are controlling the business?
6. Identify the accounting, auditing and/or taxation issues – what, if any, are the accounting, auditing or taxation issues that coming to light?
Internal controls are an issue.

7. What are the alternatives?
 Fire Jason Tybell from the job.
 Give Jason Tybell a chance to improve.

8. Compare and weigh the alternatives --
Fire Jason Tybell from the firm ―does not solve any issue and it could be the company’s loss because it already has cost to train him and earned noting. Moreover,his justice is not treated equally. The rights of Jason Tybell to be evaluated properly and receive reliable and accurate results for his improvement are violated. To be fair, if he gets fired, others who have received lower results on the evaluation than his might need to be fired as well. Companies are responsible for creating great environment that employees are able to give high performance, but it seems they do not care its employees.

Give Jason Tybell a chance to improve-Although the company may wonder Jason’s abilities, He will improve it over a given period of time and will perform that met company’s expectation. To do so, the company needs to reconsider the evaluation system and give honest and high performance evaluations to him. If they have counsel based on the result on how to improve, it would be fair to stakeholders.

9. Decide on a course of action – What is your recommendation?
Give Jason Tybell chance to get re-evaluate and improve his ability. He should know what he lacks and move on to the next step. Reconsider the internal control and the evaluation system.
1. (a) Accountants are often judged on skills other than technical skills? What are those skills? Why are they important in public accounting?
One of the biggest skills that accountants would be judged by other on is communication skills. It is an important skills in public accounting because whenever accountants do their job, they need to communicate with others. Generally accountants do their work as a team, so they have to communicate well to conduct their job properly and efficiently. During their work, they also need to do reporting, interviewing,and engagement. Furthermore, accountants form several teams in the same period and different team every period. Thus, they also need to have a good ability to talk to new people.
(b) Do you think it’s ever appropriate for a staff accountant to joke around with a member of the client’s organization? Why or why not? Identify the ethical values that support your answer.
I think there would be a time when it is appropriate for a staff account to joke around with a member of the client organization. However, depending on the moral norms of the society, the action would be inappropriate. In Jason Tybell’s case, he was lack of respect and responsibility of which six pillars of character that provide a foundation to guide ethical decision making.

2. Is it right for a CPA firm or any other employer to give good evaluations to an employee and then turn around and fire that employee for something that might, have been noted in the evaluation? What’s wrong with doing it from an ethical perspective? Use ethical reasoning to answer this question.
No. That is a lack of fairness. CPA firm or any other employer must give an honest and reliable evaluation that shows what the employee is lacking and needs to improve. The employer should not fire an employee, unless he/she shows no improvement and does not meet company’s expectations for his/her operation.
3. If you were making the decision in this case with respect to Tybell’s future in the firm, what would you do and why?
Jason Tybell should get a chance to get re-evaluate and work on his manners and tact. Also, he needs to improve his sense of responsibility and respect which are involved in the six pillars of character. Jason has a right to be treated fairly and respectfully by the firm. Giving unreliable result of evaluation and ignoring this circumstance are violating the Jason’s right. If company does not play such roles, they are not trustworthy because they are lacking fairness.

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