Required: Is it ethical for Barbara to work hours and not charge them to the client? Using the six-step approach outlined in, Schroeder, R.G., Clark, M.W., & Cathey, J.M. (2013) Chapter 17, resolve this ethical dilemma for Barbara

The Case of Coopers and Rose – Barbara Montgomery’s Ethical Dilemma

Barbara Montgomery is a first-year auditor for Coopers and Rose, a large public accounting firm. She has been assigned to audit the Lakes Brothers, a clothing retailer with retail outlets throughout the United States. This audit has proved troublesome in the past, and during a staff meeting preceding the audit, Robert Cooley, the supervisor on the audit, says: “We are going to be required to work several hours ‘off-the-clock’ each week until this audit is completed.” He also observes that the client is putting a great deal of pressure on the firm to maintain an acceptable level of fees.

Barbara has been to staff training school, where it was emphasized that not charging a client for hours actually worked as a violation of Coopers and Rose’s employment policy, a violation that could cause her to be dismissed. She also knows that only staff personnel are paid overtime and that supervisors are evaluated on successfully completing audits within allowable budgets. Barbara discusses the issue with John Reed, a second-year staff accountant. John says: “Don’t worry, if you go along no one will find out and Robert will give you a good evaluation.” John says that Robert is highly regarded by senior members of the firm and is likely to be promoted to manager in the near future.

Brian, age 15, has surprised and dismayed his Catholic parents by insisting that he is converting to Buddhism. It all seemed to start when he became friends with an Asian American boy at school whose family is Buddhist. Explain Brian’s behavior based on Seltzer’s theory of adolescent identity formation.

2 References required

Select an organisation with which you are familiar to be the case study. This could be:

 your current employer

 a previous employer

 an organisation that you have or have had contact with, possibly through work experience or through a family member or close friend, or

 an organisation you have an interest in that has readily available information on its structure, the ways in which they manage their staff and how the company organises its HRM activities and functions.

The size and the structure of your chosen organisation is not important. All organisations employ people and, therefore, manage their ‘human resources’ in some way. What is important, however, is that you have some knowledge and understanding of the approach the company strategically manages HRM to recruit, retain and manage their staff and how they organise their HRM activities and functions.

You will use this knowledge to produce a report in which you will critically assess existing HRM practices within the organisation, making recommendations as appropriate to those who run the business. It is strongly suggested that each task represents a sub-section of your report and that you also include a brief introduction, conclusion and recommendations.

For all tasks you should undertake a literature review, based on textbooks and published articles, to identify at least ONE (1) established model of HRM and apply this model to the organisation to support the critical assessment of their approach to managing people.

Task 1 – 20 Marks

Strategic perspectives of HRM

Critically assess the extent to which HRM is linked to organisational objectives and also how HR practices manage the relationship between employees and the organisation. Does the organisation demonstrate ethical and socially responsible principles to manage these relationships and shape their objectives?

Task 2 – 20 Marks

Recruitment and selection

Identify and critically evaluate the organisation’s approach to recruitment and selection. Evaluate the stages of recruitment the organisation undertakes, its selection methods and identify any legal aspects that should be considered.

Task 3 – 20 Marks

Employee performance and reward

Critically assess the methods used by the organisation to measure employee performance and reward strong performance.

Task 4 – 20 Marks

Learning and Development

Critically review the approach to learning and development used by the organisation. To what extent does this support the strategic direction of the organisation?

Task 5 – 20 Marks

Workplace relations

Critically assess the employment relations practices that are available, and used within the organisation and the extent to which these contribute to employee engagement.

Guidance

Complete all the tasks in order. Consult with your tutor if you are uncertain about any aspect of the assignment.

Instructions on Assessment:

You will need to research appropriate literature and make use of both lecture and seminar input. Use examples and in particular any organisational comparisons that may be appropriate. Always reference your work using the correct conventions.