1. A member of a corporations accounting staff has determined that the CEO intentionally has recognized company revenues on certain sales contracts during the current year, even though these sales contracts do not involve the delivery of goods or services until next year. This accounting staff member is considering becoming a whistleblower.
   1. From the standpoint of deontology, what factors should this accountant consider?

2. From the standpoint of consequentialism, what factors should this accountant consider?