Arthur Andersen. In her book Final Accounting [1] that chronicles the rise and fall of Arthur Andersen, Barbara Ley Toffler, formerly the partner-in-charge of Ethics & Responsible Business Practices consulting services for Arthur Andersen describes the changes in the firms culture that contributed to its downfall. She labels employees Androids that lived the mantra keep the client happy. She also points out there was internal fighting between the auditors and consultants especially after Andersen Consulting had split off from the worldwide firm, Arthur Andersen LLP. As Andersen began to rebuild a consulting practice, conflicts developed between the new firm consultants and those who worked for Andersen Consulting. Toffler claims the environment was one that fostered a culture of billing your brains out rather than doing quality work.

Assume you were aware of the culture at Andersen and you are recruiting for a position with a then Big-Five accounting firm. Would you accept a position with Andersen if it was the only one of the Big-Five that offered you a position? Why or why not?