Katrina Kim went to work for Billings Industries five years ago. She was recently promoted to cost accounting manager and now has a new boss, Vic Howard, the corporate controller. Last week, Kim and Howard went to a two-day professional development program on accounting changes in the manufacturing environment. During the first hour of the first day’s program, Howard disappeared, and Kim didn’t see him again until the cocktail hour. The same thing happened on the second day. During the trip home, Kim asked Howard if he had enjoyed the conference. He replied:

Katrina, the golf course was excellent. You play golf. Why don’t you join me during the next conference? I haven’t sat in on one of those sessions in ten years. This is my R&R time. Those sessions are for the new people. My experience is enough to keep me current. Plus, I have excellent people to help me as we adjust our accounting system to the changes being implemented on the production floor.

Does Katrina Kim have an ethical dilemma? If so, what is it? What are her options? How would you solve her problem? Be prepared to defend your answer.