In this case, Mary Benninger, who is a controller and office manager for the Hewsen Chemical Inc., a small, privately held producer of specialty chemicals used in the testing labs and other manufacturing firms, is discussing about her dilemma regarding her employment with her old friend Tom Chu. Mary and Tom had both graduated in 1985 from Mackenzie King University, and then studied together to attain their CMA designations in 1988. This case basically talks about the ethical dilemma that Mary is facing as being the controller of Hewsen Chemical. The company, Hewsen Chemical, was initially doing well and their sales were growing rapidly but the problem started when Dusque, a big integrated…show more content… Mary had signed a restrictive employment contract under which she was not suppose discuss with anyone regarding the company’s matter but she had violated it by talking to her close friend. Under the grant contract that company had to only produce in Arctic view for a minimum of three years
The ones that are affected in this case are Mary, Brian, employees at Hewsen and government. Mary is the one who is mostly affected, as she is the one who is facing this ethical dilemma. She is the one who does the internal audit of the company and so the whole company and its employees rely much on her. In this case her decision matters the most as if she decides to be honest and tell the truth about the wrong doings of the company, the company may go out of business and she may lose her job. But if she decides to fabricate the fact, the company will do good but misled the government. Brian as being the president of the company is affected because his company is facing the hard times and may soon lose the business. Employees will also be affected because if Mary makes her decision to tell the truth the company may be close and their jobs will not be there. The government is affected because the company is misleading them as the company is misusing the fund they have received and they are also being cheated upon because Hewsen is not facilitating its operations in Arcticview.