IMA职业道德经典案例分析题,cma考试培训.docVIP

_______________________________________________________________________________ Study Unit 9 Essay Questions Scenario: American Corporation Question 1 ? Subtopic: Ethics and Pressure to Achieve Goals A large American corporation participates in a highly competitive industry. In order to meet this competition and achieve profit goals, the company has chosen the decentralized form of organization. Each manager of a decentralized profit center is measured on the basis of profit contribution, market penetration, and return on investment. Failure to meet the objectives established by corporate management for these measures was not accepted and usually resulted in demotion or dismissal of a profit center manager. An anonymous survey of managers in the company revealed that the managers felt the pressure to compromise their personal ethical standards to achieve the corporate objectives. For example, at certain plant locations there was pressure to reduce quality control to a level which could not assure that all unsafe products would be rejected. Also, sales personnel were encouraged to use questionable sales tactics to obtain orders, including gifts and other incentives to purchasing agents. The chief executive officer is disturbed by the survey findings. In his opinion, such behavior cannot be condoned by the company. He concludes that the company should do something about this problem. Discuss what might be the causes for the ethical problems described. An environment in which there is an incompatibility between the achievement of corporate objectives Severe penalties imposed by top management Authoritarian, nonparticipative management style No consideration of contributions from lower level management Unreasonable expectations The penalty and reward system appears to be inappropriate No positive feedback or encouragement Penalties are heavy for failure to meet objectives No code of ethics exists Scenario: American Corporation Question 2 ? Subtopic: Eth