Case 7.9: Olivia Thomas, Audit Senior

Question 1

Olivia or Eli acted “unprofessionally” by indulging in a romantic relationship. Both Eli and Olivia were aware of the firm’s policy regarding personal relationships. Employees and partners were required to avoid relationships that were likely to influence or impair their judgment, or a form of relationship that is likely to cause a conflict of interest. Intra-office dating was not specifically prohibited, but given the laid down policy, this could be easily concluded that it was an implied policy. This means that it was “unprofessional”. Given that Eli and Olivia had this knowledge, it would be concluded that they behaved unprofessionally by indulging in a romantic relationship. The fact that they made an effort to conceal their relationship, it was apparent that they knew they were doing something wrong. Given that Olivia had more tenure in the firm compared to Eli, and was in a higher hierarchy it meant that she was more aware of the firm’s culture meaning she had a better understanding of the dos and don’ts. This can be used to say that she was more culpable of unprofessionalism.

Question 2

Olivia and Eli’s relationship might have affected other individuals within their office. Given that Eli was under Olivia, this might have given him some benefits during the evaluation hence putting the other staff at a disadvantage. The girl that tried to flirt with Eli was most likely disadvantaged given that Olivia did not like her and this might have affected her evaluation. From an overall perspective, their relationship affected the quality of audit from the firm. This is because Olivia could not review Eli’s work thoroughly and rigorously.

Question 3

I think major accounting firms have become more accepting of intra-office dating since it has become apparent that trying to avoid some things is more difficult than accepting them. When people of the opposite sex work together for some time, feelings towards each other are likely to develop. This is something that even the management cannot control. I think the shift in policy is appropriate. Having such a policy only makes the employees involved to take much of their effort to conceal the relationship. This distracts them from undertaking their prescribed duties with the desired efficiency. Furthermore, when the relationship is of public knowledge, it is easier to monitor their steps.

Question 4

I agree with Olivia’s father that public accountants should keep their personal and professional lives strictly separate. There are benefits that come with establishing boundaries between professional and personal lives. It becomes easier to define the scope of every aspect clearly in one’s mind. The clarity that comes with this makes it easy to work efficiently and minimize inherent stress on either side. This helps people to be a better version of themselves in activities that they indulge in. However, establishing the balance is not easy as it takes commitment and time.

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