Kelly Is the Controller of a Small Company

question 17

Multiple Choice

Kelly is the controller of a small company. One day the CFO comes in and tells her to lower the estimate of uncollectible accounts receivable. Kelly insists her numbers are correct as is. The CFO tells her it will mean her job at the company if she doesn't go along with the smaller estimate. The primary virtue that would enable Kelly to resist the pressure to manipulate the number is:

• A) Loyalty
• B) Integrity
• C) Caring
• D) Civic responsibility

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Definitions:

Situational Constraints

External factors or circumstances that limit actions, behaviors, or opportunities within a given environment.

Cognitive Dissonance

The mental discomfort experienced by an individual who holds two or more contradictory beliefs, values, or ideas simultaneously.

Attitudes

A learned tendency to evaluate things in a certain way, which can include evaluations of people, issues, objects, or events.

Situational Influences

External factors or circumstances that can affect an individual's behavior, decisions, and emotions in a given context.