For the Greater Good: Unequal Sacrifices
DOI:
https://doi.org/10.33423/jlae.v22i1.7519Keywords:
leadership, accountability, ethics, ethical dilemma, code of ethics, COVID, International Ethics Standards Board for Accountants (IESBA), Giving Voice to Values (GVV), Chartered Accountant, Case StudyAbstract
The case presents a realistic business scenario in which economic turbulences financially challenge a global aviation player, shining light on the financial interdependence between parent and subsidiary. The students slip into the role of an upper management sales leader with an accounting background working for a subsidiary of the aviation group. Despite record profits, he faces strictly enforced cost reduction measures mandated by the parent. Based on public events during the early 2020 COVID response, the case combines example financial statements and public sources to create a real business scenario for the students to analyze.
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