Even though we lose, we also have an influence in the outcome of the war. Which of the lessons listed above are relevant to someone entering the accounting profession? In my point of view, the third lesson, which talked about the good guys can win, is relevant to someone entering the accounting profession. The Voice Choice is similar with accounting profession, because we need to assist on the truth. In this lesson also mentions accountability was usually applied to kill the messenger bringing the bad news, rather than punish the wrongdoer.
In the accounting profession, the responsibility is also need to display the information not to punish someone. Therefore, these lessons help the author learned some ideas. Moreover, this idea could help him fit in the accounting profession. Boisjoly cites the following three types of behavior that are used by those confronted with an ethical dilemma: Exit, Voice, and Loyalty. Develop a hypothetical case involving external reporting that would cause an accountant (either a corporate accountant or an auditor) to choose between those three types of behavior.
Here I will create a hypothetical case, and this case involves external reporting that will cause an accountant. This story was happened in China. A company has three accountants. They are Lily, Sam and Jack. For the record, this company just changed the manger. The manger wants to fire some employees who are not qualified with their stations. Moreover, the supervisor of accounting is available now. The three accountants do not worry about get fired, but all of them want to strive for the accounting supervisor.
Therefore, they tried to do well on their own jobs, paid more attention to themselves personal image and interpersonal relationship. One day, the manager took some blank notes to Sams office, because he wanted to submit an expenses account. However, Sam refused the mangers requirement because the blank notes were break rules. Then the manger went to Lilys office, and asked for the same thing. The difference is Lily wanted to ingratiate the manager, so she reimbursed to the manger. Another day, the manger did the same thing to Jack.
Jack let the manager go back to office at first, and he would send these notes back to managers office later. After that, he returned back the blank notes, and he did not approve the requirement. One week later, Lily was fired, Sam was still there, and Jack became the accountant supervisor. Someone asked manger why, the manager answered that we cannot hire a person who do not follow the principles, We should reuse the people who either follow the principle or the way of methods. Based on this story, we analyze Lily is related to Loyalty, Sam is related to the Voice, because he stands up for ethical principles.