You are in your third year as an accountant with McCarver-Lynn Industries, a multidivisional company involved in the manufacturing, marketing, and sales of surgical prosthetic devices. After the fiscal year-end, you are working with the controller of the firm to prepare supplemental business segment disclosures. Yesterday you presented her with the following summary information:

Upon returning to your office after lunch, you find the following memo:

Nice work. Let's combine the data this way:

Some of our shareholders might react unfavorably to our recent focus on South African operations.

Required:
Do you perceive an ethical dilemma? What would be the likely impact of following the controller's suggestions? Who would benefit? Who would be injured?