FROM LIPPERT$-$JOHANSON INCORPORATED TO FENWAY WASTE MANAGEMENTBy Lisa V$.$ Williams, Jeewon Cho, and Alicia Boisnier, SUNY at BuffaloPART ONECatherine O'Neill was excited to finally graduate from Flagship University at the end of the semester. She had always been interested in accounting, following upon her father's lifelong occupation, and she very much enjoyed the challenging major. She was involved in many highly regarded student clubs in the business school and worked diligently to earn good grades. Now her commitment to the profession would pay off, she hoped, as she turned her attention to her job search. In late Fall, she had on$-$campus interviews with several firms, but her interview with the prestigious Lippert$-$Johanson Incorporated $($LJl$)$ stood out in her mind as the most attractive opportunity. That's why Catherine was thrilled to learn she made it to the next level of interviews, to be held at the firm's main office later that month.When Catherine entered the elegant lobby of LJI's New York City offices, she was immediately impressed by all there was to take in$.$ Catherine had always been one to pay attention to detail, and her acute observations of her environment had always been an asset. She was able to see how social and environmental cues told her what was expected of her, and she always set out to meet and exceed those expectations.On a tour of the office, she had already begun to size up her prospective workplace. She appreciated the quiet, focused work atmosphere. She liked how everyone was dressed: most wore suits and their conservative apparel supported the professional attitudes that seemed to be omnipresent. People spoke to her in a formal, but friendly manner, and seemed enthusiastic. Some of them even took the time to greet her as she was guided to the conference room for her individual interviews. "I like the way this place feels and I would love to come to work here every day," Catherine thought. "I hope I do well in my interview!"Before she knew it$,$ Catherine was sitting in a nicely appointed office with one of the eight managers in the firm.Sandra Jacobs was the picture of a professional woman, and Catherine naturally took her cue from her about how to conduct herself in the interview. It seemed to go very quickly, although the interview lasted an hour. As soon as Catherine left the office, she could not wait to phone her father about the interview. "I loved it there and I just know I$\text{'}$m a good fit!" she told her proud father. "Like them, I believe it is important to have the highest ethical standards and quality of work. Ms$.$ Jacobs really emphasized the mission of the firm, as well as its policies. She did say that all the candidates have an excellent skill set and are well qualified for the job, so mostly, they are going to base their hiring decision on how well they think each of us will fit into the firm. Reputation is everything to an accounting firm. I learned that fromAfter six weeks of apprehensive waiting, Catherine's efforts were rewarded when LJI and another firm contacted her with job offers. Catherine knew she would accept the offer from LJI. She saw the firm as very ethical, with highest standards for work quality, and an excellent reputation. Catherine was grateful to have been selected from such a competitiveAdditional Cases$1454$hiring process. "There couldn't be a better choice for me$!$ I$\text{'}$m so proud to become a member of this company!"Catherine's first few days at LJI were a whirlwind of a newcomer's experiences. She had meetings with her supervisor to discuss the firm mission statement, her role in the firm, and what was expected of her. She was also told to spend some time looking at the employee handbook that covers many important policies of the firm, such as dress code, sick time, grievances, the chain of command and job descriptions, and professional ethics. Everyone relied on the handbook to provide clear guidance about what is expected of each employee. Also, Catherine was informed that she would soon begin participating in continuing professional education, which would allow her to update her skills and knowledge in her field. "This is great," thought Catherine, $"$I$\text{'}$m so glad to know the firm doesn't just talk about its high standards, it actually follows through with action."What Catherine enjoyed most about her new job were her warm and welcoming colleagues who invited her to their group lunches beginning her first day. They talked about work and home; they seemed close, both professionally and personally. She could see that everyone had a similar attitude about work: They cared about their work and the firm, they took responsibility for their own tasks, but they also helped one another out. Catherine also got involved in LJI activities outside of work, like their baseball and soccer teams, happy hours, picnics and parties, and enjoyed the chance to mingle with her coworkers. In what seemed like no time at all, Catherine started to really see herself as a fully integrated member of LJI.Before tax season started, Catherine attended some meetings of the AICPA and other professional accounting societ$-$ies. There, she met many accountants from other firms who all seemed very impressed when she told them where she worked. Catherine's pride and appreciation for being a member of LJI grew as she realized how highly regarded the firm was among others in the accounting industry.Over the past seven years, Catherine's career in New York had flourished. Her reputation as one of the top tax accountants in her company was well established, and was recognized by colleagues outside the firm as well. However, Catherine entered a new chapter of her life when she married Ted Lewis, an oncology intern, who could not turn down an offer of residency at a top cancer center in upstate New York. Wanting to support Ted's once$-$in$-$a$-$lifetime career opportunity, Catherine decided it was time to follow the path of many of her colleagues and leave public accounting for a position that would be more conducive to starting a family. Still, her heart was in the profession, so she took an available position as a controller of a small recycling company located a few miles from Catherine and Ted's new Upstate home. She knew that with this position she could both have children and maintainher career.Fenway Waste Management is small$-$about $35$ employ$-$ees. There are about $25$ people who work in the warehouse, three administrative assistants, two supervisors, and five people in management. Catherine is finding she has to adjust to her new position and surroundings. Often she found herself doing work that formally belonged to someone else; because it is a smaller company managers seem to "wear many hats." This was quite different from what she had experienced at LJI. In addition, the warehousemen often have to work with greasy materials, and sometimes track the grease into the of$-$fices. Catherine half$-$laughed and half$-$worried when she saw a piece of paper pinned to the wall that said, "Clean Up After Yourself!" She supposed that the nature of the business was why the offices are functional, but furnished with old pieces.She couldn't imagine having a business meeting there! Also, for most of the employees, the casual dress matches the causal attitudes. But, Catherine continues to wear a dressed$-$down version of her formal LJI attire, even though her new coworkers consider her overdressed.With all the changes Catherine has experienced, she has maintained one familiar piece of her past. Although it is not required for her new position, Catherine still attends AICPA meetings and makes a point to continue updating her know$-$edge of current tax laws. At this year's conference, she told a former colleague,"Being here, I feel so much more likemyself$-$I am so much more connected to these people and this environment than to those at my new job. It's too bad I don't feel this way at Fenway. I guess I$\text{'}$m just more comforta