The Misallocation Dilemma

Abstract

Accounting students experience an ethical dilemma through the lens of a recently degreed non-certified accountant working in his Uncle’s construction company where nepotism is a factor. Students identify an ethical dilemma, critically analyze alternative courses of action and recommend a course of action. This case is unlike most ethics teaching cases where the accountant is not by a professional code of ethical conduct such as the American Institute of Certified Public Accountants’ (AICPA) Code of Professional Conduct (AICPA, 2018). Students are exposed to the Giving Voice to Values (GVV) framework (Gentile, 2012) as an alternative to address an ethical dilemma