CÂU HỎI TỰ LUẬN - TỔNG HỢP NHỮNG VẤN ĐỀ LIÊN QUAN ĐẾN ĐẠO ĐỨC NGHỀ NGHIỆP

Bài viết tổng hợp một số câu hỏi tự luận thường gặp trong đề thi CMA Part 2 thuộc nội dung Môn 2F - Tổng hợp những vấn đề liên quan đến đạo đức nghề nghiệp

Tình huống:

Alex Raminov is a management accountant at Carroll Mining and Manufacturing Company (CMMC), a large processor of ores and minerals. While working late one night to complete the footnotes for the financial statements, Raminov was looking for a file in his supervisor’s office and noticed a report regarding procedures for disposing of plant wastes. According to handwritten notes on the face of the report, CMMC had been using a residential landfill in a nearby township to dump toxic coal cleaning fluid wastes over a considerable period of time. The report stated that locating a new dump site was urgent because the current one was nearing capacity.

Raminov realized that it was possible CMMC had been improperly disposing of highly toxic fluids in a landfill that was restricted to residential refuse. Besides the obvious hazards to residents of the area, there could be legal problems if and when the authorities were notified. The financial consequences of clean-up actions, as well as the loss of CMMC’s generally good environmental reputation, could be catastrophic for the company.

Raminov asked his supervisor how this item was to be included in the footnotes and inquired whether an accrual for clean-up costs was anticipated. His supervisor told him to “forget about this matter” and that he had no intention of mentioning one word about waste disposal in this year’s financial statements.

Câu hỏi:

a/ Using the categories outlined in IMA Standards of Ethical Professional Practice, identify the standards that are specifically relevant to Alex Raminov's ethical conflict, and explain why the standards are applicable to the situation.

b/ According to the IMA Standards of Ethical Professional Practice, what further steps, if any, should Raminov take in resolving his ethical dilemma?

c/ If he continues to be rebuffed by his employer, what is an appropriate next step?

Diễn giải:

Alex Raminov, một kế toán quản trị tại Công ty Carroll Mining and Manufacturing (CMMC), phát hiện công ty đã sử dụng bãi chôn lấp dân dụng để đổ chất thải tẩy rửa than độc hại. Điều này có thể gây nguy hiểm cho cư dân và dẫn đến các vấn đề pháp lý nghiêm trọng. Báo cáo mà Raminov tìm thấy cũng cho thấy việc tìm một bãi đổ mới là cấp bách. Khi Raminov hỏi giám sát về cách xử lý vấn đề này trong báo cáo tài chính và dự trù chi phí dọn dẹp, anh được yêu cầu "quên vấn đề này đi" và không đề cập đến trong báo cáo tài chính năm nay.

Yêu Cầu:

a/ Sử dụng các tiêu chuẩn được nêu trong Chuẩn mực Đạo đức Nghề nghiệp của IMA, xác định các tiêu chuẩn cụ thể liên quan đến xung đột đạo đức của Alex Raminov và giải thích lý do tại sao các tiêu chuẩn này áp dụng cho tình huống này.

b/ Theo Chuẩn mực Đạo đức Nghề nghiệp của IMA, Raminov nên thực hiện các bước tiếp theo nào để giải quyết tình thế khó xử về đạo đức của mình?

c/ Nếu anh ta tiếp tục bị từ chối bởi người sử dụng lao động của mình, bước tiếp theo phù hợp là gì?

Đáp án:

a/ Using the categories outlined in IMA Standards of Ethical Professional Practice, identify the standards that are specifically relevant to Alex Raminov's ethical conflict, and explain why the standards are applicable to the situation.

The standards from the IMA Statement of Ethical Professional Practice that specifically relate to Alex Raminov and the situation at Carroll Mining and Manufacturing are the following:

Competence

• Perform professional duties in accordance with relevant laws, regulations, and technical standards. It appears that CMMC is not in compliance with the relevant laws and regulations regarding the dumping of toxic materials; at a minimum, Raminov has an obligation to report this situation to higher authorities in the company.

Confidentiality

• Keep information confidential except when disclosure is authorized or legally required. This standard may or may not relate to the CMMC situation depending on the requirements of the environmental regulations in effect in the jurisdiction where CMMC is operating. Raminov may be required by law to disclose the information.

Integrity

• Refrain from engaging in any conduct that would prejudice carrying out duties ethically. Abstain from engaging in or supporting any activity that might discredit the profession.
• If Raminov does not report the apparent illegal dumping to those in authority at CMMC, his behavior would not be considered ethical under these standards and his lack of action would discredit the profession.

Credibility

• Communicate information fairly and objectively.
• Disclose all relevant information that could reasonably be expected to influence an intended user's understanding of the reports, analyses, or recommendations.
• Disclose delays or deficiencies in information, timeliness, processing, or internal controls in conformance with organization policy and/or applicable law.
• All of these standards make it clear that Raminov has an obligation to act objectively in this matter and report the situation to those in authority at CMMC. The risks and exposures of illegal dumping should be disclosed in the financial reports that Raminov is preparing.

b/ According to the IMA Standards of Ethical Professional Practice, what further steps, if any, should Raminov take in resolving his ethical dilemma?

Initially, Raminov should follow CMMC's policy regarding the resolution of an ethical conflict. If there is no policy, or the policy does not resolve the issue, he should consider the courses of action recommended in the IMA Statement of Ethical Professional Practice.

Because Raminov's immediate supervisor appears to be involved in the dumping situation, he should submit the issue to the next higher level of management. If the situation is not satisfactorily resolved, Raminov should contact an IMA ethics counselor or other impartial advisor to discuss possible courses of action. Raminov should consult an attorney regarding his legal obligations and rights in this ethical conflict.

c/ If he continues to be rebuffed by his employer, what is an appropriate next step?

If Raminov cannot resolve his issue, he should consult his attorney, and clarify his obligations under the law. If CMMC does not take action, Raminov may wish to consider disassociating from CMMC.