1.What ethical issues do you see in the case? 2.Which rule of the American Institute of Certified Public Accountants Code of Professional Conduct or the International Ethics Standards Boards for Accountants are relevant to this case by perhaps being followed or perhaps by being misinterpreted or abused? Explain. 3.Who has been affected by Tays decisions to act ethically? How have they been affected? 4.Who had been affected by Tays decision to change in an effort to make partner? How have they been affected? 5.Read through Tays Convo with Pat again. Do you believe Tay interpreted that Convo correctly? Defend your answer. 6.If you felt, as Jam does, that Tay has made the wrong decision, what arguments could you use to encourage Tay to return to previous behaviors? (What would you say? In what order? What pushback or objectives would you expect?) 7.What leadership behaviors do you see exhibited throughout the case? 8.Provide examples of formal and informal authority that you observed in the case scenario.

advancement and training while still having the small office feel Tay wanted. one week later What had gone wrong? was open. individuals to stay at the senior Mngr level because of the technical expertise they provided (at lower pay than a partner). Chri looked at Tay for a moment, shut the door, then sat down. "Ok, my friend," Chri said. "Drop the smiling act and talk to me." Chri smiled wryly. "This is exactly the reason I decided not to even go for partner. I didn't want the pressure of trying to make it." "I thought you wanted the time for your family and your hobbies?" thought I was nuts, but I finally convinced him that it would be best for me.' "Maybe I should do the same thing," Tay said glumly, not really liking the idea one bit. "You don't need to take yourself off the list, Tay." Chri countered quickly. "You just need to make a few changes, that's all." other useless platitudes. "What did I do wrong?" situation. I assume you heard they had trouble again this year? The word on the street is that the SEC was pretty stern with them and their new auditing firm." mngmnt team. That's not growing the business, which is a partner's primary responsibility." Tay frowned. "No, we have a duty to the public..." every business." Chri stood to leave. "If you want to make partner, Tay, you're going to need to get on board with that goal." Perhaps it was time for another chat with Pat, Tay's mentor. 3. Two Days Later continued. "What's going on? You seemed all fired up to have this meeting. What can I do for you?" Tay sat down on the edge of an office chair. "I need to know, Pat. Why was I passed over for partner? Was it because of the SCT audit?" Pat looked at Tay closely. "Now who has been telling you that?" that's not what you want us to be doing..." approve of each other's actions. You just keep it up. Those ethical issues aren't part of the decision." Tay frowned. "Are you sure? I mean, this isn't just some company line you're giving me to make me go away, is it?" "Tay, have I ever pulled a punch when we've been talking? I've given it to you straight, every time, haven't I?" "I guess so." contacts will come and your portfolio will grow, and in a couple of years you'11 go up for partner again. Just keep working and working well and you'll make it next time." Tay sighed and nodded. "Ok. If you say so." "I say so." Pat smiled. "Now, why don't you get on out of here and let me get back to work." make partner it would take some serious changes. 4. Two Weeks Later Jam slipped into a seat across the table from Tay. "Thanks for the lunch." Tay smiled at Jam. "No prob. I'm glad we have an chance to talk away from work." career aspirations and goals, enough to justify a business lunch. Jam didn't have any career concerns now, so there wasn't that much to talk about. under Tay and the chance to get mentoring help from someone who had become a good friend. "Ok, Tay, now I need to ask you something really important. What has gotten into you lately?" Tay had leaned in when Jam said it was important, but now sat back. "What?" That was the last question Tay had expected. all up to this point had been light and relaxed. "You heard me. Normally we talk it's because I need help or advice. But this time I need to know what's going on with you?" "Nothing. I'm moving forward on my jobs, keeping my people focused, and working towards partner, just like always." Jam sat back as well. "I believe the first part of the sentence, Tay, but not the last part. It isn't just like always." "What do you mean?" "You know that isn't uncommon in our line of work" Tay protested. "Unfortunately, you're right, it's not, but you have never asked us to do that before. You've always insisted that we keep track of our actual hours." "We haven't ever been this close on our hours before. We underestimated the hours we'd need, and I need everyone's help to make sure we came in on budget." with them. We always give them the opportunity to make the adjustments before going to the partner, even if they aren't material. It's one of the things I've always admired about you." "Well" Tay wasn't sure how to respond. he was doing something inappropriate, if not downright illegal. Why did you suddenly accept the job? I don't get it." doing everything I can to help grow their business and to safeguard their resources. I haven't taken that responsibility seriously enough in the past. Now it's time I did." "You mean you didn't make partner with your old style of business so now you're trying something new," Jam countered. "Well, in a way, I guess." Tay was obviously very uncomfortable with the way the Convo was headed