Carolyn’s Dilemma

Author
Britt Shirley, Teresa Pergola
Region
North America
Topic
Ethics & Social Justice
Accounting & Finance
Length
6 pages
Keywords
ethics
CPA
CPA Exam
studying resources
Accounting
Student Price
$4.00
Target Audience
Graduate Students

Carolyn Jones was a recent accounting graduate who wanted to take the Uniform Certified Public Accountant (CPA) Exam. Like many others who studied for the CPA exam, Carolyn looked for resources to help her prepare. She soon discovered companies that provided review programs and materials charged hefty prices for their services. She knew that she was not the only one who had faced this issue, so she asked some of her classmates how they dealt with it. A few said that they had purchased resources together and shared them. Another said she had bought resources provided by Becker Professional Education—one of the leading companies for these resources—from a third party she found online for less than a quarter of what Becker charged. These both seemed like possible solutions to Carolyn’s problem, but she had concerns about them, especially purchasing the resources from another source. Would they be accurate? Would they be up to date? Would it be ethical? Could there be other consequences associated with purchasing these materials from a third party? These were all issues Carolyn needed to consider as she decided what she should do.

Learning Outcomes
  1. Examine a situation from an ethical perspective.
  2. Identify the stakeholders who would be affected by a decision and the impact of the decision on each of them.
  3. Apply the theories of relativism and utilitarianism to an ethical dilemma.
  4. Distinguish between situations that might involve an ethical lapse.