Answered Essay: A questionable expense using taxpayer money was revealed in the July financial reports of the

A questionable expense using taxpayer money was revealed in the July financial reports of the Lake County Solid Waste Management District. The Waste District Director defended a listed charge (made in May) for a $751 briefcase he gave as a graduation gift to a Waste District employee. He called the briefcase an important showing of gratitude and a morale booster for the employee. The employee had recently completed her master’s degree. In August, the local newspaper requested and obtained a copy of the itemized receipt from the credit card assigned to the Waste District Director. According to the receipt, the Director had actually purchased a sapphire blue designer handbag, and three matching purse accessories totaling $751 (not a briefcase as he previously had stated). On the same day the newspaper had requested the itemized store receipt from the District credit card purchase, the Director wrote a check reimbursing the Waste Management District. After writing the check, he said it was no longer anyone’s business what he purchased. “I have written a check to the District to pay for this item.” The Director said he was just trying to recognize the achievements of a hard worker when he purchased the luxury purse and related items on the District credit card. He said what has ensued is an unfair “witch hunt.”

Apply the IRAC case study method (see below) to the above summary from recent newspaper articles.

IRAC (pronounced EYE-rack) is a case study method. IRAC is an acronym meaning: Issue, Rule, Application and Conclusion.

1. Issue

a. What is in the stated facts of the case that raises ethical concerns for the parties involved?

b. Identify the ethical issue(s) or ethical question(s) involved in the above case: state the issue as a question (a question of ethics)

 For example (For example and the examples below do not need to be restated) o Whether accepting a gift in exchange for a vote is ethical? o Whether accepting money in exchange for a favor is ethical? o Whether a supervisor’s decision to promote an employee with who the supervisor has a romantic involvement with is ethical? o Whether a company that dumps toxic chemicals into the river to lower production costs and save jobs is ethical? o Whether a supervisor who gives a poor performing employee a high evaluation to avoid hurting the employee’s feelings is ethical?

2. Rule

a. State an ethical rule or approach for analyzing the above case (the ethical rule can be either the Consequentialist, Deontological or Virtual Ethics approach discussed in Chapter 2).

3. Application

a. Using the facts of the case, analyze and apply the ethical rule (from #2) to the issue(s) (using at least 50 words).

4. Conclusion

a. After analyzing the Issue(s), Rule, and Application, explain (using at least 50 words) whether ethics or the ethical rule/approach has been violated and state why? b. What remedies or corrective actions should be taken to resolve the case and state why (using at least 50 words)?

Expert Answer



The Director purchases a designer bag and related accessories in the month of May. using the credit card assigned to him by the Waste Management District. He states it to be a briefcase and doesn’t disclose that it is actually a designers bag. The newspaper investigation happens in the month of August. Just when the purchased items were made clear by the credit card company to the newspaper, the Director writes a check to the Waste Management District i.e. he decides to pay the entire amount of $751 from his personal account.

The ethical question that should be discussed here is whether the Director was just in a) rewarding his employee in order to motivate and b) misappropriating the item of reward (i.e. from designer bag to suitcase). Both the issues should be separately discussed using the ethical principles.


We choose the Deontological rule to apply in this case. Deontology was developed by Immanuel Kant. The basic premise of this rule is that the morality of an action cannot be decided on the basis of its consequence because consequences are subject to qualification – the only thing which is not subject to qualification in the ‘good human will/ intent’ while performing the activity. So, if the intent behind the activity is just, the activity is moral. Whether the intent is just or not will depend on the categorical imperatives defined by Kant who states that “…act only according to that maxim by which you can, at the same time, will that it be a universal law.” The moral duties, in fact, are translated from these categorical imperatives.


In this case, the Director first buys a designer bag and misappropriate that a briefcase. Had his intent being only to motivate the employee, he would not have hidden the items he purchased. Furthermore, he writes a check to the waste management district only after the investigation started and not at the time of purchase itself. From the categorical imperatives of Kant, it is clear that these types of activities cannot be treated as a maxim i.e. it cannot be performed as a universal principle or gold standard of moral duty.


We, therefore, conclude that the action from the Director that to motivate the employee with such expensive item and to misappropriate the gift items itself is not ethical according to the Deontological principle because they have not generated from the universal moral duty principle basing over good human will. Motivating an employee is one of such universal principle but the means taken for that cannot be supported as it violates the duties for other stakeholders including the taxpayers. A rational choice over categorical imperative thus does not match with what has been done by the Director.

The rectification or correction is perhaps to design a robust system and policy of employee motivation and getting that policy approved by the board of directors and the board legally represents the stakeholders. The policy should be a rational choice made by the organizational philosophy and the prevailing market trends for granting gifts to employee motivation. Then if a Director decides to award a gift to his employee, it can be supported by the categorical imperative of Kant as it will be close to a universal law – the maxim.

Buy Essay
Calculate your paper price
Pages (550 words)
Approximate price: -

Help Me Write My Essay - Reasons:

Best Online Essay Writing Service

We strive to give our customers the best online essay writing experience. We Make sure essays are submitted on time and all the instructions are followed.

Our Writers are Experienced and Professional

Our essay writing service is founded on professional writers who are on stand by to help you any time.

Free Revision Fo all Essays

Sometimes you may require our writers to add on a point to make your essay as customised as possible, we will give you unlimited times to do this. And we will do it for free.

Timely Essay(s)

We understand the frustrations that comes with late essays and our writers are extra careful to not violate this term. Our support team is always engauging our writers to help you have your essay ahead of time.

Customised Essays &100% Confidential

Our Online writing Service has zero torelance for plagiarised papers. We have plagiarism checking tool that generate plagiarism reports just to make sure you are satisfied.

24/7 Customer Support

Our agents are ready to help you around the clock. Please feel free to reach out and enquire about anything.

Try it now!

Calculate the price of your order

Total price:

How it works?

Follow these simple steps to get your paper done

Place your order

Fill in the order form and provide all details of your assignment.

Proceed with the payment

Choose the payment system that suits you most.

Receive the final file

Once your paper is ready, we will email it to you.


Let us write that nagging essay.


Submit Your Essay/Homework Instructions

By clicking on the "PLACE ORDER" button, tell us your requires. Be precise for an accurate customised essay. You may also upload any reading materials where applicable.


Pick A & Writer

Our ordering form will provide you with a list of writers and their feedbacks. At step 2, its time select a writer. Our online agents are on stand by to help you just in case.


Editing (OUR PART)

At this stage, our editor will go through your essay and make sure your writer did meet all the instructions.


Receive your Paper

After Editing, your paper will be sent to you via email.