Professional ethics and reporting divisional performance. Marcia Miller is division con¬

troller and Tom Maloney is division manager of the Sports Shoe Company. Miller has line responsibility to Maloney, but she also has staffresponsibility to the company controller.

Maloney is under severe pressure to achieve budgeted division income for the year. He has asked Miller to book $240,000 ofsales on December 31. The customers’ orders are firm, but the shoes are still in the production process. They will be shipped on or aboutJanuary 4.

Maloney said to Miller, “The key event is getting the sales order, not shipping of the shoes.

You should support me, not obstruct my reaching division goals.”

Required 1. Describe Miller’s ethical responsibilities.

2. What should Miller do ifMaloney gives her a direct order to book the sales?

PROBLEMS