Implementing Organizational Change Theory into Practice 3rd edition Bert Spector - Solutions

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Under what circumstances, if any, should an accounting firm be allowed to concurrently prepare a corporation's tax return and perform its audit?
A nonprofit organization called the Preserve Your Hair-Itage Foundation is committed to funding medical research projects aimed at developing a vaccine for male-pattern baldness. The organization believes that its contributions over the long run will be 20% higher if it institutes a code of
Over time, your nonprofit organization, KidzAgainst Cancer, has grown to generate over $3 million in annual contributions from donors. One of your donors is a very wealthy individual who has indicated that she is considered creating a trust fund in her grandchildren's name to help fund your
Charitable organizations often find that potential donors are hesitant to contribute to charities that spend an excessively high percentage of their donations on fundraising costs rather than their core mission. Knowing this, a charity that is dedicated to helping wounded war veterans deliberately
The following individuals all work for a CPA firm with 17 offices located through the United States. Which of these individuals must wait one year before commencing work for their client? a. An audit partner who served as the lead partner on a publicly traded client's audit engagement team over the
A CPA firm requires recent college graduates joining its audit practice to sign an employment contract that specifically prohibits them from accepting “future employment at any time with any audit client for which they participated as a member of the audit engagement team.” Assume that such an
The Detroit accounting firm of Norman, Braverman, Potvin, and Benjamin, CPAs, has always had a cordial, but frequently contentious, relationship with its publicly traded audit client, Jay-Scott, Inc. Jay-Scott sells beverages and must collect a refundable deposit on every glass bottle and aluminum
The New York Stock Exchange requires all companies traded on it to utilize internal auditors. Commonly, companies do not directly hire their own internal auditors. Rather, internal auditors often are employed by an outside CPA firm, and client companies outsource their needs for internal auditors
A CPA just left her position as an audit manager at a prominent regional CPA firm to start her own accounting practice. She is interested in marketing herself to serve on companies' Audit Committees. However, she has no interest in serving as a company director because members of Boards of
As the accountant in charge of Current Asset reporting for a publicly traded company, you recorded inventories at historical cost in a draft version of the company's quarterly balance sheet. Just before sending this version to the company's CFO, you realized that inventory had to be recorded at
A publicly traded corporation grants its CEO a bonus of $100,000 for every million dollars by which company annual net income exceeds $60 million, up to a specified maximum bonus. Last year, the company's reported net income was $65 million, so the CEO received a bonus of $500,000. In performing
To entice a new Chief Operating Officer to leave her current job, a publicly traded stock brokerage firm wants to extend credit to her in the following situations: • The company will lend $100,000 to its COO at the prevailing fair rate of interest, after this loan has been approved by a majority
Brett Terrible, your department supervisor, hates you for informing the federal government that he has been taking advantage of his position as the Controller at a publicly traded company to embezzle its funds. As part of his scheme, he sends international wire transfers to secret Swiss bank
A corporate client incurred substantial penalties for understating its tax liability. As a result, it has accused its tax return preparer in a lawsuit of acting "below the standard of care" and "recklessly" for failing to apply the substantial authority standard in preparing this client's tax
"Snakeman" Jackson, as his friends call him, is an aging blues guitarist and songwriter. He frequently tours throughout Europe and South America. He requires tour promoters to pay him half of his fee upfront. He then collects the other half of his fee in cash from the performance venue immediately
After consulting with a tax adviser, a taxpayer believes that the odds of her state income tax return being audited are 80%. If audited, she believes that the odds of the state taxing authorities detecting and disallowing a certain deduction claim are 80%. If the state authorities disallow this
Your client sold stock for $3,059 this year. Her brokerage fees on the sale were $19. The tax schedule for reporting capital gains asks for the Amount Realized, which equals the gross selling price, net of direct selling costs. Accordingly, your client reported the Amount Realized as $3,040. Your
Your client operates a small telemarketing company out of her home and she has one full-time employee who assists in making phone calls to prospective customers. Her teenage daughter also enters data into the company's electronic record-keeping system on a regular basis. Her daughter is somewhat
Your client owns a 3-bedroom home with a 2-car garage in a suburb of Tucson, Arizona. Although the home office rules are strict on deducting expenses, you have determined that your client satisfies these rules. Her home office occupies the spare bedroom in her home, and it comprises about 480
Kupan, a famous forensic pathologist, failed to report income from the sale of his mansion on his tax return. His gain on sale exceeded $1.7 million. He also sold stock at a $400,000 gain and did not report that gain either. In a criminal prosecution against Kupan for tax fraud, Kupan blamed his
You are a licensed CPA who is a member of both the AICPA and the Oregon Society of CPAs. You work in the Tax Compliance Department of a major publicly traded supermarket chain. The company is considering whether to claim a deduction for food donated to various homeless shelters. According to
Your client has given you a list stating that her charitable contributions were $20,000 last year. This amount would constitute nearly 10% of her take-home pay. It also is a larger percentage of income than you customarily see clients giving to charity. Do you have a duty to verify the accuracy of
Joe Bettalia, a general contractor, has struggled in recent years due to a downturn in the construction market in his region of the country. During the past two years, Joe has failed to file tax returns. He now has come to your office and asked you to file a tax return for the current year. You
Your client has a blood type that is so rare and in demand that she earns $300 each time she provides blood. Last year, she earned a total of $15,000 from giving blood. Your client has substantial capital loss carry-forwards from stock sales entered into last year. Your client has asked you if the
Your client has given you a list stating that her charitable contributions were $90,000 last year. This amount is more than her take-home pay last year. Do you have a duty to verify the accuracy of this charitable deduction?
You have prepared tax returns for Christine and Henry Chang for several years. This year, they emailed you, stating that they have finalized their divorce but they "remained friendly" and want you to prepare each of their individual tax returns. They did insist, however, that each's financial
Your client qualifies for Head of Household filing status rather than Single status. Head of Household tax rates are lower than the Single tax rates. However, you read that Head of Household rates have a higher IRS audit rate and, after sharing this observation with your client, he has chosen to
During the course of reviewing a client's tax returns for earlier years, you noticed that his reported interest income dropped off substantially this year from prior years. You also did not notice any sales of bonds reported by your client this year. Interest rates have been steady over the past
Your client is a well-known fashion designer who has created three successful Internet brands. Each online brand sells a different genre of clothing, and each is profitable. This past year, your client boasted that she "got great pleasure" out of creating a fourth, innovative retail clothing brand.
In preparing an estate tax return, you listed the deceased's total assets at $2.7 million. This is the amount that the executor of the deceased's estate told you was proper. The executor is the deceased's nephew and, for tax purposes, he is considered to be your client. He also is a major
A computer virus destroyed all of your client's files concerning depreciation expense and fixed assets. All other tax records for this manufacturing client remain intact. How should you report depreciation on this client's tax return?
Why would a pension fund manager be considered to owe fiduciary duties?
An accountant audits Quickiron, LLC. This accountant also serves as a trustee of a trust that has an ownership interest in Quickiron, LLC. As the trustee, she is expressly empowered to make all investments for the trust. Ownership interests in Quickiron, LLC, are traded infrequently and are
A CPA serves as the trustee of a trust that owns many different stocks, including stock in a client company that the CPA audits. The client company sold a complex set of products and services for one combined price. The client would like to record the entire price as revenue of the current year, in
You are the auditor for Q Company, and you also serve as the trustee of a trust that owns some shares of Q Company stock. According to trust documents, you are prohibited from making investment decisions for the trust. Furthermore, the trust owns a diversified portfolio of 100 stocks in large,
During the past two years, you audited the financial statements of many clients, including Zohank Company. After one of your individual clients had a stroke, she created a living trust and appointed you as the trustee. According to the trust documents, you may disburse "funds on behalf of the
You are a CPA who was appointed to serve as the trustee of a trust that owns stock issued by a publicly traded company. This company is one of your major audit clients. The trust owns $4 million of stock in your audit client, the trust's net worth is $50 million, and the total market value of the
Your aunt knows that you specialize in wealth and retirement planning, so she brought various documents to your office and asked you to assist her with the accounting aspects of her estate plan. She has told you that she wants all of her children, nieces, and nephews to "share fairly and equally"
A married couple came to your office to ask you help them structure their estate plan. When the wife stepped out of your office to visit the restroom, the husband told you that he "hates with a passion his wife's son from a previous marriage" wants you to "find a way to give him less than zero in
Graywall, CPA, serves as a trustee of the CureCancerNow Foundation, a charitable foundation that is dedicated to cancer research activities. For years, he has been the loyal friend and advisor to Adolpho Rabin. In fact, Adolpho made a fortune as the founder of an apparel manufacturing corporation.
Our client is the founder of Epsilonia, a highly successful, closely held business. He never married or had children, but he did have three sisters, all of whom were active in the company's management and served on the company's Board of Directors. Epsilonia was started over 70 years ago. Prior to
While acting as a fiduciary, you recommended that your client buy a particular brand of refueling station to charge her new, electricity-powered car. You told your client that she would be able to save 70% of the purchase price of the home refueling station through a combination of tax credits and
You recently introduced your wealthy client Grace to a broccoli importer named Gonzalo. You told your client that she would likely "get along well" with the broccoli importer because they both were entrepreneurial and they both were raised in Guatemala. You also told your client to strongly
A trustee of a split-interest trust has to allocate income to the income beneficiary and principal to the remainder men. The trustee recently used $20 million of the trust's assets to purchase a zero-coupon bond in a very safe company. The effective annual yield on this bond is 8%. Zero-coupon
An accountant has agreed to be named as the executor of a client's will. The will provides that the accountant will receive a fee equal to 1% of the assets under management, and will receive a fee equal to 5% of estate net income during the existence of the estate." Do you see any ethical conflicts
"If you've gotta have taxes, the best kind are death taxes. Estate taxes do not distort the economy, they do not distort incentives to work, and they do not distort incentives to save."
A member of Congress expressed outrage that "some rich folks are foregoing leaving their wealth to their children. Instead, they give their wealth straight to their grandchildren. They do this to avoid the estate tax that would eventually be imposed at the time of their children's deaths when these
A CPA firm employs summer interns who have recently completed their junior year of college. Most of these interns receive permanent job offers, and most of those who receive offers accept full-time jobs that will commence after graduation. As an incentive, the CPA firm pays a $3,000 bonus to
State whether it is legal for a bank to require applicants for a credit analyst position to authorize the bank to perform a background check on the following items relating to the applicant: a. Bankruptcy filings in the past five years b. Inclusion on a sexual offender list c. A recent credit
Refer to the question above. Assume that there are no laws applicable to background checks. Would it be ethical for an employer to consider any or all of the factors listed?
Accountants consider full disclosure to be essential. a. Would you prefer to hire a job applicant who has never been arrested for any crime over an applicant who has been arrested but was not convicted because a key witness died before his court trial? b. Would you prefer to invest in a company
If a supervisor dates a lower-level employee within a company, what negative consequences might result for their employer? Can you envision a set of circumstances in which the employer benefits from this romantic relationship?
A CPA firm is considering which of two candidates it should hire for an open staff position in its business management division. This division provides personal wealth management services, such as tax planning, personal budgeting, and banking services for celebrities and other high net-worth
During the hiring process for a new payroll information systems programmer, a company recruiter asked a prospective candidate for the names of any relatives who work at the company. The job applicant politely told the recruiter that, "respectfully, I keep my family life private and I'm not
A national tax preparation company requires its staff accountants to show the company that they have filed their own tax return for most recent year. One employee stridently contends that it is an unethical invasion of privacy for the company to review personal financial affairs reflected on his
A cardiologist has worked for a hospital-based medical group for over a decade. His employment agreement provides that, upon ending his employment, he may not practice cardiology for a 2-year period, for a radius of 10 miles from his current employer. Is this noncompetition agreement ethical?
If a CPA has completed the in-house training program at one of 14 different competitor CPA firms, Stonecutor and Company, CPAs will pay her a $20,000 signing bonus to switchover to working for Stonecutor. a. Is Stonecutor and Company's policy ethical? b. Would your answer be different if
In an online job application, an applicant is requested to submit a photograph. The application states that submission of a photograph is "optional" and should be done "if available." Is this policy legal?
A major personal financial planning firm pays a new employee's salary for the first six months on the job, even though the employee spends this time getting trained, licensed, and making contacts that will generate client commissions later on. The firm estimates that its "unrecovered costs" during
When a company files for bankruptcy, many of its personnel quit and the company finds it difficult to attract new employees to fill these roles. If you were working for a company that filed for bankruptcy, your tremendous experience and familiarity with the company's financial reporting processes
Each of the following employees works as a staff accountant at a regional tax return preparation firm. Which of the following employees likely can be legally terminated from work without notice? a. A female employee who refused sexual advances and complained about made by her male supervisor and
A large CPA firm recently announced layoffs of two senior employees who customarily receive excellent performance evaluations. The partner in charge of the decision wrote to her fellow partners that these two employees were being laid off because "I don't trust women from Guatemala, and we need
Your employer is a licensed Enrolled Agent who owns and operates a tax preparation business as a sole proprietorship. You just received a summons to appear for jury duty service on April 12th. When you told your employer, she told you to "ditch out" on that appearance. If you feel "all sinister and
You work in the finance department of a successful, growing company. Your employer's Human Resources Handbook has one section called "Termination Without Cause" and another section called "Termination for Cause." According to this personnel manual, your employer identifies numerous acts, such as
Spicoli, a male vice-principal at Ridgemont High School, was accused by two female students of sexual misconduct. The evidence, however, was not legally sufficient to prosecute the vice-principal and the charges were never proven. Because the vice-principal had job tenure, the school district
Textech, Co, LLC has a policy that prohibits workers from speaking any language other than English during the work day. Several workers have complained that they feel more comfortable speaking their native language, Spanish, during work breaks. Also, these workers point out that they create
A worker lives in a state where medical marijuana can be obtained through a doctor's prescription. You are an auditor for a major restaurant chain. You work for the franchisor and must drive long distances to perform on-site sales verifications at various retail franchise locations. Because of
You work in the Accounting and Regulatory Compliance Department at Chicken-time Corporation. Chicken-time has a meat processing plant that sells thousands of pounds of fried chicken annually in prepackaged containers for resale at supermarkets. To improve the taste of its product, Chicken-time
An online job posting states that "this job will require a minimum of one week of travel per month. We are a family-friendly company and encourage applicants who care for young children to consider how significant travel responsibilities will impact their important family duties." Is this job
While preparing a set of complicated trust tax return for a wealthy client, your supervisor persistently reminded you that your work was "way over budget." You felt terrible that you were disappointing your supervisor, but you sincerely were working as efficiently as you could. The budget was based
While interviewing a female applicant for a new Controller, the company CFO noted the shiny wedding ring that the interviewee was wearing. "Wow, that's a beautiful ring. Someone must really love you." The CFO continued, "if you become a finalist for the job, we are going to run a background check
When the Equal Pay Act was being debated in 1963, a representative of the U.S. Chamber of Commerce testified as follows to Congress: "We have had several young men start out as secretaries and later rise to positions of importance...When these young men started, and as they progressed, I am certain
Two employees are equally productive workers, but Employee Number 1 is a better negotiator than Employee Number 2. As a result, Employee Number 1 earns 7% more pay than his equally productive counterpart. Employee Number 1 is male and Employee Number 2 is female. Should the government intervene to
Internal Revenue Code Section 162 limits the amount of deductible compensation that a company can pay to the CEO and its top four other most highly paid officers. The limit currently is $1 million annually. However, companies do not face any such restrictions on deducting incentive-based pay, such
Select one of the companies. Based on the brief statement of its renewed strategy (or research the company for further details), think about how patterns of employee behavior will have to change.
Explore the challenges facing Stephen Elop at Nokia. What can he do to revitalize the company in the US smartphone market?
What are the three approaches to organizational change? In what ways are they different and in what ways do they overlap?
Identify the main external forces triggering the need for organizational change. Pick three and discuss how they might necessitate behavioral change on the part of organization's employees.
Why is motivation important to behavioral change? How might leaders approach change differently if they are trying to motivate employees to change rather than forcing employees to change?
1. What are the types of changes that Archie Norman needs to undertake at ASDA? 2. Referring to Exhibit 1-3, what faces of change does ASDA need to engage? 3. What actions can Norman and his top management teams take to build employee motivation to engage in change?
According to Kurt Lewin, why is it so difficult to motivate employees to alter their patterns of behavior?
Discuss the various ways in which change theorists have attempted to introduce performance and results into the implementation process.
1. What was the trigger event that led Shel Skinner to adopt Agile? 2. What is your evaluation of the change implementation steps followed by Skinner? 3. What behavioral changes, if any, does Agile require of employees? 4. How do you account for such widely varied responses to Agile among Blue
a. Prepare an implementation plan for change that would enable Gar Finnvold to create a fully competitive computer service within two years. b. How could Finnvold conduct an organizational diagnosis that would lead off his implementation? Be specific about how he could ensure mutual
Why do organizations find it so difficult to address the requirements of differentiation and integration simultaneously?
What are the advantages and disadvantages of allowing for high levels of autonomy within divisions of multidivisional organizations? What are some effective means of coordinating efforts among divisions?
Why is it so difficult to achieve high levels of employee commitment within today's business organizations? List the factors that are working against commitment and the potential benefits to be achieved through high commitment.
Some people have argued that there is far too much emphasis on "teamwork" in today's business world and that the danger is that individual creativity and initiative is being sacrificed. Do you agree or disagree? Explain.
The chapter argues that change efforts should address informal design before addressing formal design. Do you agree with that theory? Explain your thinking.
1. What triggered the new product strategy at Minnesota Biolabs? 2. What prediction would you make for the success of getting the country general managers in Europe and Japan to adopt the new product? Explain your prediction. 3. What changes might MB make in its design in order to better promote
What are the important differences between Step 2 (Help) and Step 3 (People Change)?
What are the main differences between hiring for task and hiring for organizational fit? When is each one most appropriate?
What specific recommendations would you make to an organization seeking to avoid training fade-out?
The author sees removal and replacement as a key element of devolving human resource competencies. Do you agree or disagree? Why?
1. Explain how-or if-Vineet Nayar's new strategy for the company and his approach to human resource development (HRD) reinforce each other. 2. Do you see potential problems implementing Nayar's human resource initiatives within India? 3. Are Nayar's ideas about HRD transferable to other industries
In comparing the efforts at Macy's and IBM, how do you explain the differences in the way managers reacted to the organizational changes?
It has been said that, given the growing complexity and dynamism of the world of business, all organizations will have to adopt some type of a matrix structure. Do you agree or disagree with that argument? Explain.
What is it about incentive systems that make them so attractive to leaders attempting to oversee an organization transformation? Can you think of examples when it would be useful to create new incentives early in a transformation process?
Can you think of examples from your own experience-at work or in the classroom-where the manner in which your performance was being measured worked against the goals you were trying to achieve?
1. What went wrong? How can you explain how the technology actually led to more rather than fewer mistakes? 2. What theories of change implementation would have helped the administrators at the Springfield General Hospital solve the problem of medication mistakes? 3. How might you have gone about

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Implementing Organizational Change Theory into Practice 3rd edition Bert Spector - Solutions

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