Is This My Place?

Speaking UP (A)1
Ben was pleased when he was hired out of college, with an accounting degree, to manage the internal
and external reporting for a non-profit organization whose work he respected. The organization collected
donations of medical supplies from U.S. producers and shipped them to developing countries where the
need was great and where they had partnerships with service providers on the ground.
It was a small, thinly-staffed office and that also appealed to Ben. He knew their small size was the
reason he had the opportunity to take on so much responsibility so quickly, and he approved of the thin
operating expenses. The more efficient their operations, the greater the services they could provide to
the individuals who most needed them.
However, shortly after starting work, he began to see the downside of the organizations thin staffing.
The Executive Director was over-worked and stressed. Although by nature a micro-manager, necessity
dictated that she delegate everything she could to her staff. And he quickly began to recognize that the
organization had no formal system for monitoring the value of donated supplies for tax purposes. They
relied on donors who might feel pressures from their own organizations to inflate the values.
Ben struggled with several questions at first: shouldnt he just trust the donors? After all, they were
engaging in corporate philanthropy. And how much did it really matter? The point was to get the
supplies to those who needed them overseas. He didnt want to do anything that would discourage the
donations. And he felt confident his Executive Director was aware of the conflict but just didnt see it as
a priority. In fact, when instructing staff on what she needed from them with regard to reporting, she
often commented that she wasnt interested in data, but rather focused on relationships and real world
impacts. Wouldnt she know better than he did how to prioritize this issue? And where was the
organizations accountant on this question?
On the other hand, as time went on, Ben became quite certain that some of their donors were deceiving
the IRS, and that he and his organization were enabling that deception. He knew he didnt want to be
part of that.

This case was inspired by interviews and observations of actual experiences but names and other situational details have
been changed for confidentiality and teaching purposes.

This material is part of the Giving Voice to Values curriculum collection (www.Giv ingVoiceToV alues.org).
The Aspen Institute was f ounding partner, along with the Y ale School of Management, and incubator f or Giving Voice to Values (GVV).
Now Fun ded by Babson Coll ege.
Do not alter or distribute without permission. Mary C. Gentile, 2010

And although he was young, he was a cocky sort. In fact, it had been his outspoken identification of an
accounting error during his interview that had secured him the job in the first place, despite his relative
youth. Of course, that error was simply a mistake and had had no ethical implications.
What should he say, to whom, when and how?

Discussion Questions
What are the main arguments Ben is trying to counter? That is, what are the reasons and
rationalizations you need to address?
Whats at stake for the key parties, including those with whom Ben disagrees?
What levers/arguments can Ben use to influence those with whom he disagrees?
What is Bens most powerful and persuasive response to the reasons and rationalizations he
needs to address?

Last Revised: 02/28/2010

This material is part of the Giving Voice to Values curriculum collection (www.Giv ingVoiceToV alues.org).
The Aspen Institute was f ounding partner, along with the Y ale School of Management, and incubator f or Giving Voice to Values (GVV).
Now Fun ded by Babson Coll ege.
Do not alter or distribute without permission. Mary C. Gentile, 2010