Hugo Marshall was not afraid of a gamble. Ten years ago he had enacted a good strategy while the resources boom was happening and bought up infrastructure to increase the size of his company. Now, feeling that another boom was about to happen, he had taken over several companies and small businesses that allowed Marshall to offer a more complete service package to the resources industry. It was a worry that the resources boom had not yet really taken off, but Marshall was sure that it would happen soon. In the meantime he had to make sure that his accountants didn't do something silly that would get him into trouble with the tax office.

Marshall had always cultivated a mutually beneficial relationship with Alex Caldwell of Caldwell, Burns and Burns. Caldwell could always be relied upon to provide compliant accountants who would report results that were advantageous to Marshall. In return, Marshall would accept inflated invoices from the accounting firm and pay them promptly. Then, if he needed to berate and bully some accountant into revising an unfavourable tax assessment, he knew he could lean on Caldwell to make changes. As he put down the phone to end the call to Fiona Willis he smiled. He knew he could put pressure on Caldwell. Besides, this time he had real "dirt" on Willis that would not make Caldwell happy. Marshall smiled again; time to make that call.

Take Caldwell through the AAA decision-making model step-by-step and arrive at the best ethical outcome for him using an ethical decision-making model.