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Dawn Roundtree, a certified public accountant, is a member of the Pine Island zoning board. The board is reviewing a request to rezone a large

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Dawn Roundtree, a certified public accountant, is a member of the Pine Island zoning board. The board is reviewing a request to rezone a large section of property on the outskirts of town. The zone change would permit Best Buy, a national electronics retailer, and Wal-Mart, a national discount superstore, to build property if the zoning is approved. The Super Wal-Mart would consist of a grocery store, deli, auto repair and tire installation shop, toys, men's and women's clothing, pet accessories, electronics, sporting goods, automotive products, home accessories, a salon, eye care service, and a lawn and garden area. The plans also include a coffee, beverage, and sandwich shop. Developers believe that Best Buy and Wal-Mart would improve the community and offer citizens quality merchandise at significantly lower prices than they are now paying. Local landowners are worried about their ability to sell the property unless it is rezoned; this is the only large piece of undeveloped land in Pine Island. Local retail storeowners have expressed fears that the giant retailers will force them out of business. Other business owners have pointed out that the closing of retail stores in the central business district will have a negative impact on other businesses and the community at large. Dawn knows most of the people who have presented their side of this issue; some of them are clients of hers. Understanding the possible negative impact the new stores could have on many of her firm's small retail clients, Dawn has decided to vote against the rezoning. In a three-to-two vote, the zoning board denies the rezoning request. Use the three-step checklist to determine whether the actions above demonstrated ethical behavior. 1. Is this action illegal? Explain your reasoning. 2. Does the action violate company or professional standards? 3. Who is affected, and how, by the action

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