C$6$: Discussion Mini Ethics Case

Ethics and professional conduct in business

Contours Co$.$ is experiencing a decrease in sales and operating income for the fiscal year ending July $31,2014.$ Mark Irwin, a controller of Contours Co$.,$ has suggested that all orders received before the end of the fiscal year be shipped by midnight, July $31,2014,$ even if the shipping department must work overtime. Since Contours Co$.$ ships all merchandise FOB shipping point, it would record all such shipments as sales for the year ending July $31,2014,$ thereby offsetting some of the decreases in sales and operating income.

Discuss whether Mark Irwin is behaving in a professional manner.