The paper presents an experiential exercise in which students, both individually and in teams, evaluate a cost-saving proposal to close two domestic assembly facilities and open a maquiladora facility in Mexico. Students are presented with strong statements in support of and against the proposal from a number of varied stakeholders and asked to make a decision on the proposal. Subsequent to this decision, students are asked to reconsider their decision in light of some potential personal consequences this decision might have for them and their family. The exercise facilitates a discussion of stakeholder analysis from the perspective of normative stakeholder theory as well as how ethical decisions might be affected by personal considerations.

The concepts behind three of the principal normative ethical theories (utilitarianism, deontology, virtue ethics) are evident in a real-life scenario. This case study involves videotapes recorded from inside Grootvlei Prison, Bloemfontein, South Africa in 2002. Prisoners captured sensational footage of warders selling alcohol, drugs, loaded firearms and juveniles for sex to inmates. It was footage every journalist would want to broadcast and it was for sale to the highest bidder. The country’s three flagship current affairs programs, broadcast on three different channels, were each approached to buy the footage. Each of the television channels operates under different business models: one is the public broadcaster; another a free-to-air private channel; the third is a pay channel and part of a multinational listed company. Upon analysis it is clear that each executive producer/company espoused different ethical philosophies, yet each decision was ultimately ethical. The reasoning and philosophies of three ethical theories are highlighted in business decision-making, commercial judgments as well as journalistic choices.

This case describes an ethical dilemma faced by the Four Seasons Resort Bali at Sayan in September 2015. The resort had hosted a ceremony which appeared to be, on pictures posted on social media, the wedding of a homosexual couple. A local uproar ensued, and several stakeholders, including the local government, considered the event an outrage – same-sex marriage being illegal in the country – and the sales executive faced criminal charges of blasphemy, as the use of Hindu symbols was considered offensive. The case should make students reflect on the nature of several moral dilemmas that emerged in this specific hospitality context, and ask themselves questions like “who is responsible for the dismay?, has the dilemma been solved adequately? and, more generally, how should international companies deal with such matters?”

Pressures are mounting upon Australian retailers including their ability to grow profit. Price deflation for many items, a lack of wage growth, and, the rise of huge online platforms is just some of the factors now creating difficulties for retailers. In the absence of sales growth, profit can only be improved with a focus on the cost side of the business. And, it is this focus that has brought about the potential for unethical decision making. This case study examines the role of accountants in influencing this decision making. Accountants are often seen as the experts when it comes to cost control. Consequently, they have a unique opportunity to use their position to help ensure that when governance processes surrounding cost (and profit) management are established, or when key decisions are made, these are undertaken on an ethical basis. This teaching case explores this issue within three scenarios relevant to the current Australian retail industry. Firstly, the ethical concerns of the use of power by the big retailers to reduce costs within international and domestic supply chains are examined. Secondly, recent instances of questionable practices to inflate profits through rebate, and other, accounting methods are analysed. Finally, the design of remuneration systems is discussed within the context of whether these are creating unethical biases within organisational decision making.

This case study attempts to frame the ethical considerations between hiring a known smoker over a non-smoker in today’s cultural climate. Referenced data from a parallel project gauging the likelihood of Human Resources representatives to hire smokers and accommodate them in the workforce could help manage the response and critical thinking components of the case scenario. Questions also arise as to whether it is advisable for employers to take particular attitudes toward smoking in the workplace. This is not only in the interest of the health of employees, customers and clients, but is also on the basis of a concern that employers may otherwise expose themselves to lawsuits where employees may, on the basis of illness contracted due to a smoking environment supported by an employer, sue for the costs of care and income.