Selasa, 28 Oktober 2014

CONTINUED (SOFTSKILL) - ETIKA PROFESI AKUNTANSI



KELOMPOK SOFTSKILL
1.     ANA MIFTAQUL JANAH       (29211330)
2.     DIAH AYU WERDININGSIH  (22211009)
3.     MEGA PRAMITASARI           (24211384)
4.     PUTRI AIDHA MULYANI       (25211631)

QUESTIONS
1.     What are the etcical issues raised by this case?
2.  Did the legal doctrine of *limited liability* apply to protect the shareholders of Union Carbide Corporation (U.S)?
3.  Where the Indian operations, which were being overseen by the managers of Union Carbide Corporation (U.S), in compliance with legal or moral etchical standards?

ANSWERS
1.    Ethical issues in this case are the company try to reduce the cost by using cost-cutting programs. In this programs there were many things get changed such as the number of equipment on each shift had been reduced from twelve to five moralle dropped and many of the best operators quit and were replace b workers whose education was below than requirement of company. As a result, there were many workers and squatters get injured even most of them were passed away in the accident which causing by company. The conclusion is the company try to reduce the cost without realizing that it’s really dangerous for everyone.

2.   The shareholders of union cabide didn’t get legal doctrin of limited liability because they were not able to pay compensation of accident which had amount around $35 billion. Because of this case, the company’s stock got tumbled. The shareholders were estimated that they lose out their money around $1 million. finally, the company was close because they were forced to bankrupt.

3.    Indian operations is legal because they get blessing fom indian government. This operation also had moral point because it’s purpose is increase productions of the pesticides which desperstely needed to raise food for india’s huge population. But, they were break ethicsl standards with their several cost-cutting programs. Because of this program, they were many workers died in the accident on factoy and finally the company must close because they were bankrupt.

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