A THORNY DECISION FOR ROSE LIBERIA SCRIPT A (DRAFT)

A THORNY DECISION FOR ROSE LIBERIA SCRIPT A (DRAFT)

The Aga Khan Development Network s Civil Society Programme A THORNY DECISION FOR ROSE is a title of Tiri for the Aga Khan Development Network s Civil Society Programme. This is one of a series of comic strip booklets that challenges the reader on the role of ethics and integrity as contributors to success in the conduct of business. The materials are for use by: Tiri and AKDN However no part of this publication may be used for personal or business profit in any form by any means, be they electronic, mechanical, photocopying, recording or otherwise. Visit the TIRI website: www.tiri.org and the AKDN website: www.akdn.org Drama script written by Michael Juma Ochula and the Tiri team Edited by the Tiri team Drawings and layout by Victor Ndula A THORNY DECISION FOR ROSE 2009 2

A TERSE MEETING BETWEEN MANAGER JOMO AND THE SENIOR ACCOUNTANT OF HOTEL PRINCESS BWANA MANAGER, I HAVE BEEN PREPARING OUR LATEST FINANCIAL REPORTS. OUR FINANCES ARE DWINDLING. THINGS ARE LOOKING REALLY BAD. HOW SO? WE HAVE SOME SIGNIFICANT BOOKINGS IN THE PIPELINE: A NUMBER OF MAJOR CONFERENCES THAT I KNOW OF, FOR A START. SIR, WE HAVE BEEN ADVISED INFORMALLY THAT THESE BOOKINGS WILL NOT IN FACT BE CONFIRMED. THE ECONOMIC CRISIS IS AFFECTING EVERYONE. BUT I HAVE SEEN NO OFFICIAL CANCELLATIONS. 3

WE HAVE RECEIVED NONE, BUT WE KNOW THEY ARE COMING. THEN SURELY WE CURRENTLY HAVE THE BOOKINGS? WE HAVE ENOUGH PROBLEMS AS IT IS, WITHOUT RAISING SUSPICION THAT HOTEL PRINCESS MAY BE IN FINANCIAL DIFFICULTIES. IN THESE TOUGH TIMES, WE CAN ONLY WITHSTAND THE STORM IF THE HOTEL QUALIFIES FOR MORE BANK LOANS. IF WE CAN T, WE MAY HAVE TO CEASE OPERATIONS. IT IS THAT BAD. WHAT SHOULD WE DO? AS THINGS STAND, OUR SALES FORECASTS REMAIN ACCURATE. WHY WOULD OUR FINANCIALS NOT REFLECT THE FACT? BUT YOU HAVE A VERY PROFESSIONAL, EFFICIENT AND NO DOUBT CREATIVE TEAM. I LEAVE IT TO YOUR JUDGMENT. 4

ROSE IS IN HER EARLY TWENTIES SHE IS IN A VERY JOVIAL AND RELAXED MOOD. WITH MY JOB, I WOULD LIKE TO BE THE BEST ACCOUNTANT IN THIS HOTEL. I WOULD LIKE TO WORK HARD AND BE PROMOTED TO BE A SENIOR ACCOUNTANT. ONE DAY, I WILL BE IN CHARGE OF THE PRINCESS FINANCES. SHE PERUSES THROUGH ONE OF THE HOTELS FILES I CAN T BELIEVE THIS IS HAPPENING! MISREPRESENTATION OF ACCOUNTING DATA IS SERIOUS MALPRACTICE IF THE AUDITORS SEE THIS WE ARE FOR IT! I WILL NOT ALLOW THIS TO HAPPEN. I MUST RAISE IT WITH THE MANAGER. 5

BOSS, SOMETHING IS NOT RIGHT IN THE FINANCE DEPARTMENT. HAVE A SEAT. TELL ME, WHAT PROBLEM IS THIS? HAVING PERUSED THROUGH SOME FINANCE FILES, I HAVE FOUND OUT THAT THERE ARE SOME IRREGULAR PRACTICES GOING ON IN OUR HOTEL. WHAT KIND OF IRREGULARITIES ARE YOU TALKING ABOUT? 6

THE SENIOR ACCOUNTANTS ARE USING VERY OPTIMISTIC FIGURES TO CREATE THE IMPRESSION THAT ALL IS WELL. THIS REALLY GOES AGAINST OUR PROFESSIONAL OBLIGATIONS. IF THIS IS DISCOVERED, THE HOTEL WILL BE IN BIG TROUBLE PERHAPS EVEN WITH THE LAW. THE BOOKS REFLECT THE SALES FORECASTS AS THEY STAND. WE HAVE BROKEN NO LAWS. BUT SIR, WE KNOW THESE SALES FORECASTS WILL PROVE WILDLY INACCURATE. IT IS ONLY A MATTER OF TIME BEFORE WE RECEIVE FORMAL NOTICE OF CANCELLATION FROM THE CLIENTS. ROSE, I UNDERSTAND WHAT YOU ARE SAYING. BUT WE ARE GOING THROUGH DIFFICULT FINANCIAL TIMES. OUR SITUATION MUST LOOK POSITIVE IF WE ARE TO QUALIFY FOR MORE MONEY FROM THE BANKS AND WEATHER THE ECONOMIC STORM. THE OTHER OPTION IS THAT WE GIVE THE GLOOMY PICTURE. THAT WOULD PROBABLY MEAN COLLAPSE AND BEING DECLARED BANKRUPT. SO, THE SENIOR ACCOUNTANTS ARE DOING THIS IN YOUR FULL KNOWLEDGE? 7

YOU KNOW WE MANAGERS HAVE VERY SERIOUS DECISIONS TO MAKE, TO PROTECT THE JOBS OF YOUNG PEOPLE LIKE YOU!. THE FIRST LAW OF BUSINESS IS SURVIVAL. DON T THEY TEACH YOU YOUNG ONES THIS ANYMORE? WHAT WE NEED NOW IS CREATIVITY AND TEAMWORK. ROSE WALKS OUT OF THE MANAGER S OFFICE, MORE CONFUSED I AM DETERMINED TO STOP THIS PRACTICE FROM CONTINUING. BUT HOW SHOULD I STOP IT? IF I REPORT TO THIS TO OUR AUDITORS, MY COLLEAGUES JOBS AND MINE TOO ARE AT STAKE. IF I DON T, I WILL BE AN ACCOMPLICE. ROSE LEAVES THE OFFICE... MY UNCLE DANIEL IS A LAWYER. I WILL SEEK HIS COUNSEL. 8

HALLO SUE, IS UNCLE DANIEL IN, I WISH TO SEE HIM URGENTLY HALLO ROSE, LET ME INFORM HIM YOU ARE HERE HALLO SIR, ROSE IS HERE TO SEE YOU, CAN SHE COME IN? HALLO UNCLE HALLO ROSE 9

MY SENIOR ACCOUNTANT COLLEAGUES ARE INVOLVED IN FINANCIAL IRREGULARITY IN THE PRESENTATION OF THE FINANCIAL STATE AND PROSPECTS FOR THE HOTEL AND THE MANAGEMENT IS WELL AWARE OF IT. THEY SEEM TO BE OK WITH IT. I DON T KNOW HOW TO DEAL WITH THIS. ROSE, IF THE MALPRACTICE IS EXPOSED AND THEY FIND YOU ARE AN ACCOMPLICE, YOU WILL END UP WITH A STAIN ON YOUR REPUTATION THAT YOU MAY NEVER SHAKE OFF. SO, WHAT MUST I DO? THE BEST OPTION AT HAND IS FOR YOU TO LEAVE THE HOTEL BEFORE YOU GET TOO IMPLICATED IN THIS. IT HAS NOT BEEN EASY TO GET A JOB OF LATE. IF I QUIT, I MAY NOT BE ABLE TO FIND ONE VERY SOON. AS A RESULT, I WILL NO LONGER BE ABLE TO AFFORD SCHOOL FEES FOR MY ORPHANED NEPHEW. I THINK I WILL ASK FOR A TRANSFER WITHIN THE HOTEL. I WILL BE ABLE TO KEEP MY JOB WITHOUT BEING INVOLVED ANY MORE WITH DUBIOUS PRACTICES SUCH AS THESE. I WILL INFORM THE MANAGEMENT ABOUT IT IN WRITING. 10

... BACK AT HOTEL PRINCESS I NEED TO UPHOLD MY INTEGRITY AND MY PROFESSIONAL ETHICS. BEING AWARE OF WHAT IS HAPPENING, I AM REQUESTING FOR A JOB TRANSFER WITHIN THE HOTEL. ARE YOU SURE THAT IS WHAT YOU WANT? YES FINE BUT YOUR REQUEST WILL BE GRANTED ONLY WHEN YOU SIGN A LETTER CONFIRMING YOUR FULL KNOWLEDGE OF ACCOUNTING PRACTICES IN THIS INSTITUTION AND AGREEMENT WITH THE PRESENTATION OF OUR BOOKS WHEN YOU MOVE. 11

WHAT? YOU MEAN THE MANAGEMENT DOES NOT TRUST ME AFTER ALL MY INTEGRITY AND HARD WORK SINCE I JOINED? ROSE YOU ARE A RISK FOR US, WE HAVE NO CHOICE BUT TO MAKE SURE THAT YOU WILL NOT BETRAY OR BLACKMAIL THE HOTEL ONCE YOU SWITCH DEPARTMENTS. HOW CAN YOU DO THIS TO ME? ROSE BREAKS DOWN AND DOES KNOW WHAT DECISION TO MAKE NOW WHAT SHALL I DO? 12

Rose does not know what decision to take. If you were Rose: D D D D What would your choices be? What would be the advantages and disadvantages of each choice? What is the most ethical decision? Is this decision the easiest for Rose? 13