Friday, May 16, 2008

Community Involvement

Alex, a certified public accountant, is a member of the Hoffman Estates zoning board. The board is reviewing a request to rezone a large section of property on the outskirts of town. The zone change would permit Circuit City, a national electronics retailer, and Wal-Mart, a national discount superstore to build property if the zoning is approved. Circuit City would feature computer, camera, radio, video, television, and other electronics products. A car sound system installation shop and electronic repair shop will be included. The Super Wal-Mart would consist of a grocery store, deli, auto repair and tire installation shop, toys, men’s and women’s clothing, pet accessories, electronics, sporting goods, automotive products, home accessories, a salon, eye care service, and a lawn and garden area. The plans also include a coffee, beverage, and sandwich shop.

Developers believe that Circuit City and Wal-Mart would improve the community and offer citizens quality merchandise at significantly lower prices than they are now paying. Local landowners are worried about their ability to sell the property unless it is rezoned; this is the only large piece of undeveloped land in Hoffman Estates. However, local retail storeowners have expressed fears that the giant retailers will force them out of business. Other business owners have pointed out that the closing of retail stores in the central business district will have a negative impact on other businesses and the community at large.

Alex knows most of the people who have presented their side of this issue; some of them are clients of hers. Understanding the possible negative impact the new stores could have on many of her firm’s small retail clients, Amanda has decided to vote against the rezoning. In a three-to-two vote, the zoning board denies the rezoning request.

Use the three-step checklist to determine whether or not the actions above demonstrated ethical behavior.

Is this action illegal? Explain your reasoning.

Does the action violate company or professional standards?

Who is affected, and how, by the action? (Positive & Negative Affects)

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