Accountant Rusty Carr is reviewing the Quality Report for the Radio Assembly Department of Safety Communications. You are a friend of Rusty and an Accountant Professor. He notices a recurring flaw in the performance of the radios that may lead to malfunctions when the radios are exposed to moisture. But, the risk of malfunction appears to be rare. The company is in the midst of an IPO (Links to an external site.) trying to raise money to stay in business.

• Safety Communications is the only employer in the town that has suffered from mass unemployment. Further, the company prides itself on quality and any talk of quality issues will impact the companys IPO. Hundreds of these radios are shipped out each month including 5,000 shipped so far this year.
• Rusty has only been with the company for a few months when he takes the issue to the company controller. The controller tells him that he is just an accountant and quality issues are the domain of the engineers. By the way - these radios are used by first responders - such as firefighters.

Before you respond: Use one of the models below (or another model you prefer) to analyze the problem from Rustys perspective.

In a professional style email that you post to the discussion board, give Rusty advice on what he should do. In your email:

• Detail the model and how you reached your decision.
• Carefully document your use of the process either as outline, list or flow chart.
• Be sure you determine the impact on all of the stakeholders of Safety Communications.
• Be clear and concise as to what Rusty should do.
• Please do NOT start your email - Hey Rusty!

Be sure to carefully and deliberately consider the problems, the stakeholders and the ethical implications. Stakeholders include owners, employers, customers, partners and suppliers, and community and environment.

Stakeholders (your answer should clearly address the Safety Company) 1. Owners (So who are they for Safety Communications? Remember - not just now but in the future) 2. Employees (Which type of employee?) 3. Customers (So who are they for Safety Communications?) 4. Partners Suppliers (So who are they for Safety Communications?) 5. Community & Environment - Remember - not just now but in the future.

Ethical Decision Making Models for Rusty
Q/Q Model	Ethical Model
Define the problem and define the stakeholders Identify quantitative and qualitative objectives Identify and list and analyze available options Consider the environmental and ethical Implications Select the best option	Frame the ethical issue Gather all the facts Identify the stakeholders and obligations List the relevant core values Identify the operational issues Identify the accounting issues List all the possible alternatives Make an ethical analysis of the alternatives Decide on a course of action Reflect on your decision