Helen Kanell has a 4.0 grade point average and is in her last semester of college at Empire State University. Helen has already accepted a position to join the accounting firm of Big & Apple LLC. Still, she is determined to complete her career at Empire State and graduate with at least a 3.90 average to qualify for summa cum laude, the highest academic honor. However, she has a B average in all five courses going into the final exam. It seems as though Helen was distracted from her studies the last semester because she agreed to be the president of Beta Alpha Psi, the accounting student honor society, and it has required a great deal more work than anticipated. Helen is quite certain she will maintain her B average in four of the five courses but she knows she must get an A grade in at least one course to qualify for summa cum laude.
Prior to the final exam in Accounting 544, Accounting, Law & Governance, Helen is approached by her best friend who works in the accounting department office. Her friend is sensitive to Helen’s situation and she had an opportunity to take a copy of the final exam from the professor’s mailbox.
She gives it to Helen and says, “You can thank me later.”

Questions 

1. Discuss Helen’s responsibilities to each of the following groups in this situation:

a. The accounting department and university

b. Other students in the class and in the department

c. Big & Apple LLC

d. The professor of Accounting 544

e. Her best friend (including possible consequences of Helen’s action)

f. Herself 

2. What ethical values should guide Helen in her decision making?
3. If you were Helen, what would you do? Include in your answer to whom you might go for advice and the steps you would take to resolve the dilemma. Be specific.
Would your answer change if Empire State University has an honor code? How about if it provides a $5,000 award to all students that graduate summa cum laude?