ACC 304 Ethics Case Critical Thinking

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Ethics Case Critical Thinking

ACC 304 Ethics Case Critical Thinking


– Due Tuesday, September 8, 2015 11:59 pm

John Parker is the controller for Old Town Plastics (OTP), a supplier to Pyrex. OTP encourages all employees to participate in community activities as part of a company public service program. John has volunteered at A Helping Hand for several years. A Helping Hand provides food, clothing, counseling and transportation services to anyone in need. The CEO of the organization asked John to prepare, for a fee, the organization’s Form 990 and annual financial statements. The Form 990 is an IRS filing requirement for tax-exempt organizations, which contains financial, governance and program information. John prepared these forms for other nonprofit organizations when he was in college 10 years ago.


 Critical Thinking




1.Identify the IssueWhat potential ethical conflicts or ethical questions come to mind after reading this scenario?
2.Gather DataIdentify the stakeholders in this situation.
3.Gather DataWhich of the standards in the IMA Statement of Ethical Professional Practice apply to this situation? Briefly state why each standard applies.
4.Analyze the IssueDevelop courses of action that John might consider.  Analyze each alternative based on your general and accounting knowledge, the identified

stakeholders, the IMA Statement of Ethical Professional Practice, assumed organizational factors and the information provided.

5.Draw ConclusionsRecommend one course of action to John and justify the recommendation

using appropriate supporting data.



  1. 1. Submit your answers in a Word document through Blackboard. Type the question number before each answer, but do not include the text of the questions with your answe Please write in complete sentences, but you may use lists or bullet formatting.  Your complete write up should be no longer than three (3) pages.
  2. 2. Be concise but compl I recommend this process: 1) write your answers, 2) set aside, 3) review and correct, 4) remove unnecessary words (words that do not enhance understanding or clarity), 5) proofread, 6) submit before the deadline.
  3. 3. Late submissions will receive an automatic 5-point deduction.


Ethics Case Rubric


RequirementUnacceptable (60%)Acceptable (80%)Exemplary (100%)
Identify the Issues

(10 pts)

Presents questions or

issues not applicable to the situation or that do not present a potential ethical conflict

Presents potential ethical

conflict or question associated with the scenario

Clearly and concisely

presents potential ethical conflicts or questions associated with the scenario demonstrating understanding and thought



(5 pts)

Identifies inappropriate stakeholdersIdentifies minimal number of appropriate


Identifies sufficient number of appropriate stakeholders
Identify Ethical


(10 pts)

Does not identify an

applicable IMA ethical standard or does not provide appropriate explanation of standards included

Identifies applicable IMA

ethical standard with minimal explanation for inclusion

Identifies applicable IMA

ethical standards with appropriate explanation for inclusion demonstrating understanding and thought

Develop and

Analyze courses of action

(10 pts)

Does not develop courses

of action or does not clearly, analyze from multiple perspectives (including the IMA ethical standards) or does not provide assumptions made.

Develops distinct courses

of action with support from multiple sources (including the IMA ethical standards) and provides assumptions made.

Develops multiple distinct

courses of action, clearly analyzes each from multiple perspectives (including the IMA ethical standards) and provides assumptions made.

Draw Conclusions

(10 pts)

Recommends a course of

action but does not provide adequate/appropriate support or does not include the IMA ethical standards.

Recommends a course of

action and provides support from the IMA ethical standards at a minimum.

Recommends a course of

action and provides compelling support from multiple sources, including the IMA ethical standards.


(5 pts)

Writing is unclear or

unnecessarily long. Problems with sentence structure, punctuation and vocabulary are

present. Write up is longer than 3 pages, contains more than 2 errors or is submitted in a format other than MS Word.

Writing is clear and

concise. Proper sentence structure, punctuation and vocabulary are generally used. Write up is within the space limits and contains

no more than 2 errors.

Writing is clear and concise.

Proper sentence structure, punctuation and vocabulary are used. Write up is within the space limits and free from errors.

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