Consider the ethical theories of utilitarianism, deontology, rights ethics, and virtue ethics. Should Dan Blow the Whistle? Dan Goldberg works as a cost accountant in the New York City headquarters of the Pear Tree Plastic Corporation. He had a degree from a well-known business school, and his credentials and experience made him a very desirable employee. His main task is to examine and assess the production cost figures for the various plastic factories the PTP has in North America. Dan is not happy with the corporate ethos of PTP, which he thinks focuses only on the bottom line and the related goal of creating value for shareholders. His boss, Sheila Dunsworth, PTP’s vice-president for production, is part of the problem. It seems she will go to almost any lengths to have her department look good to the CEO and board of directors. In the past, she has questioned Dan’s judgment regarding the assignment of costs, and ordered him to show production cost figures in a more positive light. Recently, Dan examined the production cost figures for PTP’s factory in Thornbrook, Ontario. Sheila has always pointed to the Thornbrook factory as an example for PTP’s other factories to emulate. PTP recently awarded a bonus to the boss of the Thornbrook factory for his excellent performance. Dan noticed that the Thornbrook factory’s costs for disposal of a mercury compound used in the manufacturing process were way below the figures for other PTP factories. It was this cost saving, more than any other factor, which contributed to the factory’s success. He also noticed that the Thornbrook plant spent much less on the catalytic compound used in the factory’ssmokestack scrubbers than did any other of PTP’s plants. Shocked, Dan realized what was going on. The Thornbrook plant was running without its scrubbers working to remove the mercury compound properly. Dan looked on Google maps and saw that the plant was located right in the centre of Thornbrook. The PTP plant was exposing ten thousand local residents to a high risk of mercury poisoning. Luckily, Thornbrook is way out in the middle of nowhere, so the emissions were affecting no one else. Over time, however, the mercury emissions would likely end up in the rivers, with negative implications for the health of the fish in the nearby water system. PTP Co. is the only major employer in Thornbrook, and most of the residents either work at the plant, or provide services for people who do. If the plant were to close, the workers would have to leave, as would the teachers, nurses, and shopkeepers. No one would want to buy their houses, which would then be worth almost nothing. Dan’s first thought was to tell Sheila. His second thought was that Sheila would not want to hear about the problem. She would just give the Thornbrook assignment to one of the other cost analysts who was more of a team player than Dan was, and PTP would do nothing about the problem. His third thought was to threaten to resign unless Sheila ordered the Thornbrook plant to use its scrubbers, but that threat would likely not sway Sheila. Dan’s fourth thought was to tip off the environmental authorities in Ontario. He could do this anonymously, but an anonymous letter would not have the same impact that a signed letter would. What should Dan do?