Chapter 1 Akuntansi Biaya

Oleh Faiz Baihaqi

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Transkrip Chapter 1 Akuntansi Biaya

CHAPTER 1
DISCUSSION QUESTIONS

Q1-1. Planning is the development of a consistent
set of actions, resources, and measurements
by which the achievement of objectives can
be assessed. Planning takes into account the
interactions between the organization and its
environment in whatever is to be done.
Control is the process by which managers
assure that resources are obtained and used
in an efficient and effective manner to carry
out the plan and accomplish the organization’s objectives. Control implies that performance measurements are reviewed to
determine if corrective action is required.
Planning and control are interrelated.
Control is carried out within the established
planning framework and serves to evaluate
conformance to the plan so that organizational objectives are achieved.
Q1-2. Short-range plans usually deal with a period
of a quarter or a year, while long-range plans
usually cover three to five years. Short-range
plans are detailed enough to permit preparation of a complete set of financial statements
as of a future date, while long-range plans
culminate in a very summarized set of
expected results or a few quantified objectives, such as financial ratios.
Q1-3. Long-range plans contain quantitative results,
while strategic plans are the least quantifiable
of all plans. Long-range plans usually extend
three to five years into the future, while strategic plans may contemplate shorter or much
longer periods. Long-range plans covering a
three-to-five-year period would be prepared
every three to five years, or might be systematically updated each year to maintain a complete plan, while strategic plans are
formulated at irregular intervals by an essentially unsystematic process.
Q1-4. Accountability is identical with responsibility
accounting. Accountability deals with the discharge of an individual’s responsibility to
achieve assigned objectives within the costs
and expenses allowed for the performance
and agreed to by the individual.

Q1-5. The controller does not control, but aids the
control task of the managerial levels by issuing reports pointing out deviations from the
predetermined course of action.
Q1-6. The cost department keeps detailed records
of materials, labor, factory overhead, and
marketing and administrative expenses; analyzes these costs; issues control reports; prepares cost studies for planning and decision
making; and coordinates cost and budget
data with other departments.
Q1-7. For product research and design, the manufacturing departments need estimates of
materials, labor, and machine process costs;
for measuring and efficiency of scheduling,
producing, and inspecting products, the
departments need to know the costs incurred.
The personnel department supplies employees’ wage rates. The treasury department
needs accounting, budgeting, and related
reports in scheduling cash requirements. The
marketing department needs cost information
in setting prices. The public relations department needs information on prices, wages,
profits, and dividends in order to inform the
public. The legal department needs cost information for keeping many affairs of the company in conformity with the law.
Q1-8. Modern techniques in communications give
the controller and staff the means to transmit
information in the form of results, analyses,
and forecasts in a way never before possible.
Profit opportunities or control actions have
been delayed or missed entirely because
timely information that might have improved
the cost and profit position of the company
was poorly communicated.
Q1-9. The budget is an essential cost planning tool
because it (a) supplies information and serves
as a standard of performance for cost control
by the supervisors responsible for cost; (b) provides an easy method for anticipating profits at
an anticipated sales level; (c) helps in forecasting sales, costs, expenses, and profits for a
period of one year or more in advance.

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Q1-10. These standards will not necessarily be able
to prevent management fraud, but they do
give internal accountants some guidance on
how to proceed if they encounter a questionable practice.
Q1-11. CASB standards: (a) enunciate a principle or
principles to be followed; (b) establish prac-

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tices to be applied; (c) specify criteria to be
employed in selecting from alternative principles and practices in estimating, accumulating, and reporting contract costs. The
standards are backed by the full force and
effect of the law.

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EXERCISES
E1-1 The exercise requires two examples of the inseparability of planning and control.
Three are listed here, and the third one gives two illustrations:
The most obvious example of the inseparability of planning and control is
found in the definition of control: management’s systematic effort to achieve
objectives by comparing performance to plans and taking appropriate action to
correct important differences. The definition shows that the specific results of
planning are an essential input to the control phenomenon; there cannot be any
such thing as a control effort without reference to some set of plans.
A second example of the inseparability of planning and control results from
the fact that they are simultaneous. In practice, the implementation of the first
steps of a plan, and any control action needed in those steps, are begun before
all parts of planning are complete. Early results and the early findings of control
activity can then be used in finalizing later parts of the same plan. An example
is that a single annual budget is usually not completely finalized before customer orders begin to be received for that year, and consideration of the number
of these actual customer orders may point to trends that need to be considered
in finalizing the budget. Even actual financial results of the early weeks and
months of the year can provide a basis for better establishing the budget for the
later portion of the year.
The most elegant example of the inseparability of planning and control
results from the fact that both planning and control are complex human activities, and almost all complex human activities are planned activities and also
controlled activities. In other words, planning can be so complex that the planning effort is itself controlled (and planned), and control can be so complex that
control activities are themselves planned (and controlled). Two illustrations of
this are provided as follows:
(1) A case in which planning is itself planned and controlled is when a complicated budget (plan) is to be prepared. To facilitate the creation of the budget,
a detailed weekly schedule (another plan) is first agreed upon, showing
which steps in the preparation of the budget are to be carried out during
each week. Because it is desired that the creation of the budget not be
allowed to fall far behind schedule, the responsible manager will exercise
control by making comparisons between (a) the actual progress made on
the budget each week and (b) the schedule. The manager will also take some
corrective action if the difference between the schedule and the actual
progress is considered important.
(2) A case in which control is itself planned is when a manager decides what
kinds of control reports will be used to compare actual results with plans in
each future period of business operations. That decision, any efforts made
to acquire a supply of preprinted report forms to be filled in each period, and
any changes in the design of the cost accounting system to capture and
compile the needed information about actual results represent evidence that
the future control activity is being planned.

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E1-2
(1)
(2)
(3)
(4)
(5)
(6)

B
A
C
A
C
B—although the time frame involved in this kind of plan may be extremely long,
there is nothing strategic about this kind of plan or decision. In fact, the plan and
obligation to pay off the bonds when they come due is so routine that management would not consciously approach it as a decision.

E1-3
(1)

(2)

Paragraph (b) comes closest to describing the kind of control used in managing
a business, although it is described in a nonbusiness setting. There is a plan formulated in advance, there is a measure of actual results, there is a decision
maker who compares actual results with plans, there is a selection of a corrective action to bring results closer in line with the plan, and there is a foreshadowing of repeated periodic control activities (the remaining quizzes).
The fact that the measures of planning and actual performance are nonfinancial measures is not the governing consideration. Much planned and actual
information used in controlling a business is non-financial, including some cost
accounting information such as the number of units produced, the percentage of
units that were defective, and the percentage of available machine time that was
utilized.
Paragraph (a) is a perfect example of an engineering control, rather than the kind
of control managers use in business. The simple device described, which is
found in any home bathroom, is the kind of control device designed to monitor
a physical condition, and so it is analogous to a thermostat or any of a variety of
devices called “industrial controls.” Of course, devices of this kind are used in
manufacturing and other businesses, but they do not possess the essential
attributes of control in the sense used in business and in cost accounting. The
device achieves a continuous monitoring of the results, rather than a periodic
comparison of results with plans. There is no human decision maker who selects
a corrective action to be taken. A human decision maker is probably the salient
attribute of control in managing a business that is missing in paragraph (a).

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E1-3 (Concluded)
Paragraph (c) could be interpreted as an example of planning, but it lacks
some essential ingredients of control (even though the word “control” is used in
its last sentence). There is no periodic comparison of actual results with plans
and no provision for modifying the treatment based on periodic results. For
example, the contract requires five treatments each year, even if no weeds are
visible. The actions taken are entirely preemptive.
Paragraph (d) refers to the concept of control that applies to police work and
military science. It consists of being able to physically determine each event that
occurs in some location and being able to prevent certain events from occurring.
The potential use of coercive force, which is very clear in paragraph (d), is
always present in achieving this kind of control. In paragraph (d), there is no indication that results were periodically compared with plans. A rule that says
“Obtain the objective at any cost” is sometimes associated with these activities.

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CASES
C1-1
(1)

(2)

(3)

Yes, Williams has an ethical responsibility to take action.
The IMA’s Standards of Ethical Conduct states that management accountants
“shall not commit acts contrary to these standards nor shall they condone the
commission of such acts by others within their organizations.”
(The requirement does not ask which standards have been violated, but, rather,
which ones apply to Williams’ situation.)
Management accountants have a responsibility to:
Competence: Perform their professional duties in accordance with relevant
laws, regulations, and technical standards. (Dumping toxic wastes in a residential landfill is generally a violation of law.)
Confidentiality: Refrain from disclosing confidential information acquired in
the course of their work except when authorized, unless legally obligated to do
so (Williams may be legally obligated to take action and make certain disclosures.)
Integrity: Refrain from either actively or passively subverting the attainment
of the organization’s legitimate and ethical objectives. (Williams’ avoidance of
the issue would passively subvert attainment of ethical objectives.)
Communicate unfavorable as well as favorable information and professional
judgments or opinions. (Williams is obligated to report his unfavorable findings
to appropriate persons.)
Refrain from engaging in or supporting any activity that would discredit the
profession. (Williams’ silence would provide support to the dumping activity
and, thus, could discredit the profession.)
Objectivity: Disclose fully all relevant information that could reasonably be
expected to influence an intended user’s understanding of the reports, comments, and recommendations presented. (Williams should disclose his findings
to the appropriate persons.)
Alternative (a), to seek the advice of his immediate superior, is appropriate. This
is the first step he is required to take, unless the superior is involved.
Alternative (b), communication of confidential information to persons outside
the company, such as the local newspaper, is inappropriate unless there is a
legal obligation to do so. If required by law, Williams should contact the proper
authorities.
Alternative (c), contacting a member of the board of directors, would be inappropriate at this time. Williams should report the problem to successively higher
levels within the company and turn to the board of directors only if the problem
is not resolved at lower levels.

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C1-1 (Concluded)
(4)

Williams should follow the company’s established policies for resolving such
issues, if such policies exist. If the issue is not resolved through existing policies, he should report the problem to successively higher levels within the company until it is resolved. (Williams is not required to report this action to his
superior if his superior appears to be involved in the conflict. He is not to disclose the matter to persons outside the organization, unless required by law.)
During these steps, Williams may clarify relevant concepts by confidential discussion with an objective advisor to obtain an understanding of possible
courses of action. If the conflict is not resolved after exhausting all these
courses of action, Williams may have no other recourse than to resign and submit an informative memorandum to an appropriate representative of the organization. Consultation with one’s personal attorney is also appropriate.

C1-2
(1)

(The requirement does not ask which standards have been violated, but, rather,
which ones apply to the CFO’s behavior.)
Management accountants have a responsibility to:
Competence: Perform their professional duties in accordance with relevant
laws, regulations, and technical standards. (The CFO has asked Deerling to
account for information in a way that is not in accordance with generally
accepted accounting principles.)
Prepare complete and clear reports and recommendations after appropriate
analyses of relevant and reliable information. (The CFO’s restrictions on disclosure will result in incomplete reports.)
Confidentiality: Refrain from using or appearing to use confidential information acquired in the course of their work for unethical or illegal advantage, either
personally or through third parties. (The CFO is attempting to use confidential
information to protect the job security and bonuses of top management.)
Integrity: Avoid actual or apparent conflicts of interest and advise all appropriate parties of any potential conflict. (The CFO has failed to avoid a conflict of
interest and has not informed the stockholders of the conflict.)
Refuse any gift, favor, or hospitality that would influence or would appear to
influence their actions. (The CFO’s bonus appears to be an influence on his
actions.)
Refrain from either actively or passively subverting the attainment of the
organization’s legitimate and ethical objectives. (The CFO has subverted the
attainment of the organization’s legitimate objective, profit for stockholders, by
pursuing, instead, the job security and bonuses of top management.)
Communicate unfavorable as well as favorable information and professional
judgments or opinions. (The CFO is attempting to restrict disclosure of information about the acquisition.)

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C1-2 (Continued)

(2)

Refrain from engaging in or supporting any activity that would discredit the
profession. (The CFO’s actions could discredit the profession.)
Objectivity: Communicate information fairly and objectively. (The CFO is
attempting to unfairly control the information reported, resulting in a report that is
not objective.)
Disclose fully all relevant information that could reasonably be expected to
influence an intended user’s understanding of the reports, comments, and recommendations presented. (The CFO is attempting to restrict disclosure of relevant information.)
(The requirement does not ask which standards have been violated, but, rather,
which ones apply to Deerling’s situation.)
Management accountants have a responsibility to:
Competence: Perform their professional duties in accordance with relevant
laws, regulations, and technical standards. (Deerling is being asked to violate
generally accepted accounting principles.)
Prepare complete and clear reports and recommendations after appropriate
analyses of relevant and reliable information. (Deerling is being asked to prepare
an incomplete report.)
Confidentiality: Refrain from using or appearing to use confidential information acquired in the course of their work for unethical or illegal advantage either
personally or through third parties. (Deerling must not use the confidential information about the possible takeover to his own advantage or to that of the person(s) mounting the takeover attempt.)
Integrity: Refuse any gift, favor, or hospitality that would influence or would
appear to influence their actions. (The last sentence of the case suggests that
Deerling is considered a member of the top management group, so he may be
eligible for a bonus.)
Refrain from either actively or passively subverting the attainment of the
organization’s legitimate and ethical objectives. (Deerling is being asked to subvert the attainment of the organization’s legitimate objective, profit for stockholders, by pursuing instead the job security and bonuses of top management.)
Communicate unfavorable as well as favorable information and professional
judgments or opinions. (Deerling is being asked to restrict disclosure of information about the acquisition.)
Refrain from engaging in or supporting any activity that would discredit the
profession. (Deerling is being asked to take actions that could discredit the profession.)
Objectivity: Communicate information fairly and objectively. (Deerling is
being asked to prepare a report that is not objective.)
Disclose fully all relevant information that could reasonably be expected to
influence an intended user’s understanding of the reports, comments, and recommendations presented. (Deerling is being asked to restrict disclosure of relevant information.)

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C1-2 (Concluded)
(3)

(4)

If the company has established policies for dealing with such issues, Deerling
should first follow these policies. If such policies do not exist, or if they are
unsuccessful in resolving the problem, Deerling should present the problem to
the chairman of the board. Deerling’s immediate superior is involved, so he need
not be informed of this action. If the matter remains unresolved, Deerling should
report to the audit committee, the board of directors, and finally the majority
owners. During these steps, Deerling may clarify relevant concepts by confidential discussion with an objective advisor to obtain an understanding of possible
courses of action. If the conflict is not resolved after exhausting all these
courses of action, Deerling may have no other recourse than to resign and submit an informative memorandum to an appropriate representative of the organization. Consultation with one’s personal attorney is also appropriate.
The primary responsibility the company must fulfill before taking defensive
actions is its fiduciary responsibility to stockholders. Other responsibilities
include the effects that the takeover and defensive actions would have on creditors, bondholders, employees, customers, and the community. The company
also has a responsibility to inform its external auditors and legal counsel to
avoid putting them in a compromising position.

C1-3
(1)

(The requirement does not ask which standards have been violated, but, rather,
which ones apply to Dixon’s behavior.)
Management accountants have a responsibility to:
Competence: Maintain an appropriate level of professional competence by
ongoing development of their knowledge and skills. (By systematically rejecting
all minority applicants, Dixon is jeopardizing the level of competence among the
staff.)
Perform their professional duties in accordance with relevant laws, regulations,
and technical standards. (Equal opportunity in employment is required by law.)
Integrity: Avoid actual or apparent conflicts of interest and advise all appropriate parties of any potential conflict. (Dixon’s prejudice is in conflict with the
company’s legal obligation to provide equal opportunity employment, and with
the company’s need for the most competent staff regardless of race.)
Refrain from either actively or passively subverting the attainment of the
organization’s legitimate and ethical objectives. (The company’s objective of
equal opportunity employment is being subverted by Dixon’s prejudice.)

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C1-3 (Concluded)

(2)

(3)

(4)

Refrain from engaging in or supporting any activity that would discredit the
profession. (Such persistent, systematic discrimination in hiring could discredit
the profession.)
(The requirement does not ask which standards have been violated, but rather,
which ones apply to Foxworth’s situation.) Because management accountants
may not condone the commission of unethical acts by others within their organizations, all of the responsibilities listed in the solution to requirement (1) also
apply to Foxworth’s situation.
In addition, the following apply:
Management accountants have a responsibility to:
Confidentiality: Refrain from disclosing confidential information acquired in
the course of their work except when authorized, unless legally obligated to do
so. (Foxworth’s suspicions about Dixon’s behavior should not be disclosed inappropriately. See requirement (3)).
Objectivity: Communicate information fairly and objectively. (Foxworth is
obligated to make objective hiring recommendations to Dixon, in spite of his
belief that Dixon will be prejudiced in acting on them.)
Alternative (a), discussion with the director of personnel, who is one of Dixon’s
peers, is inappropriate at this time. If, however, Foxworth believes the director of
personnel is an objective party, Foxworth may discuss the matter with the director, confidentially, to clarify the relevant concepts and to obtain an understanding of possible courses of action.
Alternative (b), informal discussion with a group of MAD senior management
accountants, is inappropriate.
Alternative (c), private discussion with the CFO, Dixon’s superior, is appropriate. Because Foxworth has already approached his immediate superior, Dixon,
who is involved in the conflict, it is not necessary for Foxworth to inform him of
this action.
Foxworth should follow the company’s established policies for dealing with this
type of conflict, if such policies exist. If policies do not exist, or if they are unsuccessful in resolving the conflict, Foxworth should discuss the issue with the
CFO. If the matter remains unresolved, discussions with successively higher levels of management, including the audit committee and the board of directors,
should follow. During these steps, Foxworth may discuss the matter confidentially with an objective advisor to clarify the relevant concepts and to obtain an
understanding of possible courses of action. If the matter remains unresolved
after exhausting all of these steps, Foxworth may have no recourse other than to
resign and submit an informative memorandum to an appropriate representative
of the company. Consultation with one’s personal attorney is also appropriate.

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C1-4
(1)

(2)

(The requirement does not ask for a list of responsibilities Rodriquez has violated, merely which of the fifteen responsibilities apply to his situation.)
Management accountants have a responsibility to:
Competence: Perform their professional duties in accordance with relevant
laws, regulations, and technical standards. (The figures Rodriquez is being
asked to prepare might amount to fraud in the loan application.)
Prepare complete and clear reports and recommendations after appropriate
analyses of relevant and reliable information. (The reliability of the information is
in doubt, and the fact that certain sales figures are or are not sufficient to justify
the bank loan are not relevant to preparation of the budget.)
Integrity: Refrain from either actively or passively subverting the attainment
of the organization’s legitimate and ethical objectives. (There is a push to subvert legitimate objectives to the immediate need for a bank loan.)
Recognize and communicate professional limitations or other constraints
that would preclude responsible judgment or successful performance of an
activity. (Rodriquez has not expressed to Czeisla the conflict between his desire
to be a team player and his ethical responsibilities.)
Communicate unfavorable as well as favorable information and professional
judgments or opinions. (Rodriquez is being asked to report information that
reflects so favorably on the company that it may not be justifiable.)
Refrain from engaging in or supporting any activity that would discredit the
profession. (Preparing a deliberately misleading budget as part of a loan application could amount to obtaining money by fraud.)
Objectivity: Communicate information fairly and objectively. (Rodriquez feels
pressured to abandon his objectivity in preparing the budget.)
Disclose fully all relevant information that could reasonably be expected to
influence an intended user’s understanding of the reports, comments, and recommendations presented. (A comparison of the new targeted sales figure with
the actual sales of the corresponding periods of past years would be likely to
influence the bank’s understanding of just how large an increase in sales is
being portrayed.)
Rodriquez could have clearly stated his concerns to Czeisla at each stage of the
budget’s creation and revision. He could have consulted with the marketing manager and production manager at every stage, rather than only upon receiving the
initial budget data. He could present the budget, or a summary of it, in a comparative form to highlight the differences between each quarter’s budget and the actual
results of the corresponding quarter of the preceding year, and he could even calculate the percentage increase being budgeted and compare it with actual percentage increases that were achieved annually in the past. He could have
consulted with his staff superior at the headquarters of Northwestern (the parent company)—Czeisla is his line superior, according to the second sentence of
the case.

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C1-4 (Concluded)
(3)

In addition to his ethical responsibilities to CD, Rodriquez has ethical responsibilities to:
(a) The banks
(b) The management accounting profession

C1-5
(1)

(The requirement does not ask for a list of responsibilities Jones has violated,
merely which of the fifteen responsibilities apply to his situation.)
Management accountants have a responsibility to:
Confidentiality: Refrain from disclosing confidential information acquired in
the course of their work except when authorized, unless legally obligated to do
so. (If Jones accepts the consulting engagement with Crimson, it is likely she
will be asked to disclose confidential SMI information about the desired computer system.)
Refrain from using or appearing to use confidential information acquired in
the course of their work for unethical or illegal advantage either personally or
through third parties. (The size of the consulting fee suggests Crimson is seeking to buy confidential information to help win the job.)
Integrity: Avoid actual or apparent conflicts of interest and advise all appropriate parties of any potential conflict (The consulting job would constitute an
apparent conflict of interest, and probably an actual one, because Jones has
been named to the SMI committee that will evaluate and rank all the proposals,
including Crimson’s proposal, which she would have helped to write.)
Refrain from engaging in any activity that would prejudice their ability to
carry out their duties ethically. (The consulting job with Crimson would prejudice
Jones’ ability to evaluate and rank the proposals for SMI, because one of the proposals would be Jones’ own work.)
Refuse any gift, favor, or hospitality that would influence or would appear to
influence their actions. (Regardless of whether the size of the consulting fee is
construed as being a gift or favor, it is likely that other gifts, favors, or hospitality will be extended to Jones by Crimson during the course of the consulting
engagement.)
Refrain from either actively or passively subverting the attainment of the
organization’s legitimate and ethical objectives. (SMI’s legitimate objective of
obtaining the best computer system at the best price would be subverted to
Jones’ personal need for money, as a result of Jones’ disclosing crucial information for Crimson to include in its proposal, especially if Crimson might not
deliver a system with the crucial attributes.)

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C1-5 (Concluded)

(2)
(3)

(4)

Recognize and communicate professional limitations or other constraints
that would preclude responsible judgment or successful performance of an
activity. (Accepting the consulting job would preclude responsible judgment in
evaluating and ranking the proposals for SMI; on the other hand, ethical limitations of Jones’ employment at SMI would preclude successful performance of
the consulting engagement for Crimson, especially if Crimson does expect her
to reveal crucial information to help win the job—her ethical duty to SMI would
prevent her from delivering what Crimson is paying for.)
Refrain from engaging in or supporting any activity that would discredit the
profession. (Selling confidential SMI information to a vendor would be a discreditable act.)
Objectivity: Communicate information fairly and objectively. (Jones would be
unlikely to communicate objective evaluations of proposals if she had helped
write one of them.)
Disclose fully all relevant information that could reasonably be expected to
influence an intended user’s understanding of the reports, comments, and recommendations presented. (Jones’ role in writing the Crimson proposal would be
relevant information in SMI’s use of her evaluations of proposals.)
Jones might have disclosed, either orally or on her personal vita sheet or job application, the extent of her involvement on the SMI task force and the committee.
Jones could have first investigated all her career opportunities with firms that
presented no potential conflict of interest of this kind, but for the sake of the
argument, it is reasonable to assume she did exactly that before applying for a
position at Crimson. Knowing that Crimson is a supplier of computer systems,
Jones might have revised her personal vita sheet and the wording of her application for this one job interview to lessen the chances of Crimson’s being
tempted to pursue an unethical plan. (Of course, her involvement in SMI’s
upcoming purchase might have become known to Crimson anyway, or it might
have been known to Crimson from other sources before her interview or even
before her application for the position.)
In addition to her ethical responsibilities to SMI (and her financial responsibility
to the hospital that provides treatment for her child), Jones has ethical responsibilities to:
(a) her family
(b) the management accounting profession
(c) Crimson

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