an ethical dilemma is a problem where a person has to choose between a moral and an immoral act.

Employees must
deal with pressures to perform and help the company succeed as well as personal temptations to take the easy way out.
In the end, workers will likely face many dilemmas in their careers; companies should provide training and information to
assist them in making the right decision.

Pressure from Management

Each company's culture is different, but some companies stress profits and results above all else. In these
environments, management may turn a blind eye to ethical breaches if a worker produces results, given
the firm's mentality of "the end justifies the means." Whistle-blowers may be reluctant to come forward for
fear of being regarded as untrustworthy and not a team player. Therefore, ethical dilemmas can arise when
people feel pressured to do immoral things to please their bosses or when they feel that they can't point
out their coworkers' or superiors' bad behaviors.

Ambition and Discrimination

Individual workers may be under financial pressure or simply hunger for recognition. If they can't get the
rewards they seek through accepted channels, they may be desperate enough to do something unethical,
such as falsifying numbers or taking credit for another person's work to get ahead. Though diversity is an
important part of business, some people may not be comfortable with people from different backgrounds
and possibly be reluctant to treat them fairly. This kind of discrimination is not only unethical but illegal
and still remains common.

Negotiation Tactics
While these factors can cause ethical dilemmas for workers within their own companies, doing business
with other firms can also present opportunities for breaches. Pressure to get the very best deal or price
from another business can cause some workers to negotiate in bad faith or lie to get a concession.
Negotiators may also try to bribe their way to a good deal. While this is illegal in the U.S., it still sometimes
happens; in other nations, it is more common, and sometimes even expected, which can put negotiators in
a difficult position.

Solutions
These ethical dilemmas can be difficult for workers to grapple with, especially if they don't know what the
company's official guidelines are. Therefore, it is in an organization's best interest to provide ethical
training to its employees, to help them identify unethical behavior and give them tools with which to
comply. Every company should have an ethical policy that spells out its penalties for infractions. Moreover,
management must lead by example, showing that the company takes ethics seriously and that violators
will be punished according to the organization's policies, including possible suspension or termination.

In a perfect world, businesses and their employees would always do the right thing. Unfortunately, in the real
world, ethical dilemmas are a common occurrence in the workplace and so are the frauds.
The scenarios in this study are a reminder of how real dilemmas can either emerge over time or present
themselves without warning. The scenarios provide resources for accounting students that can be used in many ways.
Such fraudulent act like financial statement falsification and tax avoidance are common frauds that frequently
happened in our county. The said fraudulent act are cannot be done without an accountant. This study focused more on the
broad-mindedness and the response that higher year accounting students may make when it comes to ethical dilemmas
and fraudulent activities.
Nung pinili mo ang line ng Accounting para pagaralan, Masasabi ko na tinanggap mo nain ang mga nakapaloob dito.
Pinasok mo ang larangan ng accounting at di pa man full, pero ang goal ay mapagtagumpayan mo ito.