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Accounting, Finance, SPSS
Case Study
English (U.S.)
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Overstating Sales Revenue (Case Study Sample)


Task Requirements:
● Word Count: 300-400
● Formatting Style: MLA (for more information click here)
● Essay Structure: Case Study
*** Any sources must be properly cited according to the formatting style assigned
Financial Prompts
Harmony is the Senior accountant of a Bank. Junior accountants of all the branches report to her. While preparing for the final quarter sales report, she finds that two out of the four branches have failed to achieve the sales targets for the second consecutive quarter. According to the company policy, the branches that fail to achieve targets in two consecutive quarters have to be closed. Harmony feels sad for all the people losing their jobs and decides that she will overstate the sales revenue generated by every branch and report manipulated figures in the financial statements.
Answer the following questions.
Describe Harmony’s actions from ethical standpoint. Is she doing the right thing?
What can be the consequences of Harmony’s actions. What are the risks involved? What would you suggest to Harmony?


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Financial Prompts Case Study
Overstating sales has censorious adverse effects on the income tax incurred by a given organization or company. Based on Harmony's case, she develops sympathy towards the affected individuals from the branch who failed to achieve the sales target. From an ethical point of view, executing organizational operations and duties based on emotions is discouraged. The primary reason for restricting emotion-based decisions is the inconsideration of definite organizational policies. Furthermore, emotions tend to differ depending on the given situation an organization's personnel is in, thereby posing significant risk against the specific organizational or company objectives (Siregar et al. 68). Harmony’s decision is not in compliance with the company’s policy resulting into a direct violation which could be penalized. As the Senior accountant of the bank, she needs to lead and operate within the defined limits and constraints of the

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