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ERIC Number: EJ1068995
Record Type: Journal
Publication Date: 2004-Dec
Pages: 4
Abstractor: As Provided
ISSN: ISSN-1544-0389
Fraternization in Accounting Firms: A Case Study
Heinze, Tim; Kizirian, Tim; Leese, Wallace
Journal of College Teaching & Learning, v1 n12 p61-64 Dec 2004
This case study sheds light on how to avoid risks caused by manager-subordinate dating relationships (fraternization) such as employee misunderstandings, retaliation charges, favoritism complaints, wrongful termination lawsuits, and sexual harassment lawsuits, as well as associated ethical risks. Risk avoidance can be accomplished through a better understanding of the pervasive guidance offered by judicial outcomes and typical accounting firm directives. This case study can be used in the classroom to amplify the difficult issues that accompany fraternization in accounting firms. The authors estimate that classroom presentation and discussion of this case would require a minimum of 30 minutes of classroom time. Background information and inherent risks associated with fraternization are discussed. We conclude with practical steps to mitigate those risks.
Clute Institute. 6901 South Pierce Street Suite 239, Littleton, CO 80128. Tel: 303-904-4750; Fax: 303-978-0413; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Descriptive
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A