The Ethical Temperature in Arcticview

In this case, Mary Benninger, who is a controller and office manager for the Hewsen Chemical Inc., a small, privately held producer of specialty chemicals used in the testing labs and other manufacturing firms, is discussing about her dilemma regarding her employment with her old friend Tom Chu. Mary and Tom had both graduated in 1985 from Mackenzie King University, and then studied together to attain their CMA designations in 1988. This case basically talks about the ethical dilemma that Mary is facing as being the controller of Hewsen Chemical. The company, Hewsen Chemical, was initially doing well and their sales were growing rapidly but the problem started when Dusque, a big integrated chemical conglomerate, saw their success and started a subsidiary to compete with Hewsen. The starting of this new subsidiary took over the market share of the Hewsen and affected their sales and profit badly. So, as their business was failing Brian Hewsen, who is the president of the company, decides to get a governmental grant for the company by proposing to open up the new auxiliary branch at Arctic view. Their proposal was approved and was granted $750,000, a total of one and half million in government money and guaranteed a bank loan of $750,000. Mary’s dilemma starts when Brian Hewsen and his executives decides to use the grant they received for Arctic view and buy the new equipment’s and use it in Brampton to increase their production and sales. This case deal with whether it is ethical for companies to misled governments and carry on with their business to keep up with their productions and profit figures.

This case not only deals with ethical decision which Mary has to make but also other facts which are important for us to known. Some of the facts are that the company had exceeded their limit of testing period of