In addition to the ethical issues you've mentioned, there are a few more ethical considerations involved in this scenario. One is the manipulation of financial statements. Sue is being asked to artificially reduce the company's profit for the current year by understating the progress of construction jobs and expensing R&D costs prematurely. This goes against accounting standards and ethical principles, as it misrepresents the financial position and performance of the company.
Another ethical issue involves the abuse of authority and the disregard for professional responsibilities. Anne, as the CEO, is pressuring Sue to disregard her professional duty as an accountant and follow her instructions, even though they are unethical. Sue may feel conflicted between her obligations to the company and her professional integrity.
Regarding what Sue should do in this situation, she has a few options. First, she can have a conversation with Anne and express her concerns about the ethical implications of the proposed actions. She can explain why it is important to adhere to accounting standards and the potential consequences of manipulating financial statements. Sue can also propose alternative strategies that are both ethical and aligned with the company's objectives.
If Anne persists and insists on unethical actions, Sue may need to consider reporting the issue to a higher authority within the company, such as the board of directors or an ethics committee. In extreme cases, if her concerns are not addressed and she feels her professional integrity is compromised, Sue may need to consider resigning from her position.
In terms of decision-making approach, you mentioned Virtue Ethics, which focuses on developing good character traits and making decisions based on moral principles. This approach encourages individuals to act ethically based on their personal virtues and values. Sue can apply this approach by considering her own values, integrity, and the long-term consequences of her actions. She should make the decision that aligns with her virtues and promotes the overall well-being of the company and its stakeholders.
Overall, Sue should prioritize ethical conduct, adhering to accounting standards, and upholding her professional responsibilities. She should communicate her concerns, explore alternative solutions, and escalate the matter if necessary, all while considering her personal virtues and values.