The ethical issue is weather Irwin should benefit herself and cut the budget by 10% or keep things as they are now but risk not meeting her personal goals. He is focusing on personal goals rather than company. The company has standards they are required to meet. If Irwin decides to go the cheaper route with paper then the requirements are no longer going to be met. Doing this could cause long term issues down the road and honestly even her job for not following rules and guidelines set in place. A plan of action I would take to meet both goals is look into further options. Is there a company that. He could work with to meet the paper requirements but maybe buy in bulk at a cheaper rate? There are a lot of options out there, He just has to research and negotiate till He finds one that fits all requirements