CASE STUDY: THE RESPONSIBILITIES OF ACCOUNTANTS IN INDUSTRY.

1. Some have argued that the diversity of cultural values across different societies should tell us something about the nature of morality, namely that the truth about moral principles and actions is "relative" in some sense. Is this view correct? Why?

2. What should Martin Field of RUN Inc. do? Why?

Suggested issues to consider: Which of the three theories we have studied best categorizes your approach to developing an answer to guide Martin's behavior? Why did you choose this approach? Anticipate and reply to any objections which you think are pertinent.

3. What should Stan Stark of Anzen-Motorola do? Why?

Suggested issues to consider: What bearing does Motorola's commitment to their multi-national corporate values of safety for all employees have on this situation? Do the local Nambunese mores or customs, like those regarding harmony and duty, play any special roll in your decision procedure? Which of the three theories we have studied best characterizes your analysis? Anticipate and reply to any objections which you think are pertinent.

4. What are the strengths and weaknesses of using the following kinds of moral theories for application in business:

i. Virtue Theory

ii. Utilitarianism

iii. Deontology

Suggested issues to consider: Which do you think is the strongest? Which is the best choice for application to moral problems in business? How would you tailor the theory for your needs in business ethical applications? What sort of rules, considerations, or virtues would be needed to make deontology, utilitarianism, or virtue theory applicable to business ethics?