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Ethical Dilemma: Bribery
Oct 15, 2025 · 3 min read
What’s the scenario.
Jessica works part time as a Finance Operations Manager at a software company. Her line manager has asked Jessica to find an external consultant who can help save the company money. Jessica posts across her various social media platforms asking for recommendations for management consultants. She received a message on LinkedIn from Don, whom she met at a conference last year.
The message reads: “Hi Jess! I saw your post. Your company aren’t the only ones going through a tough time. I’m helping others save money and reduce costs. I’m sure we can help each other out. If you can get me a good contract, I’m sure I’ll be able to sort you a flexible contract or part-time role as my business grows. Let me know what you think. Don.”
It seems like a mutually beneficial arrangement — Jessica has found a consultant who is keen to do the work, and she has herself been looking for some extra work to do to help with her personal finances.
What should Jessica do?
Understanding the ethical Issues and supporting guidance
In this scenario, Don appears to be offering a job in return for Jessica getting him a consultancy contract with her employer. More than that, he seems to be seeking favourable contract terms, which would be to the financial detriment of her employer.
CIMA’s Code of Ethics requires members and registered students to always act with objectivity. Section R112.1 of the Code states that accountants must not “compromise professional or business judgment because of bias, conflict of interest or undue influence of others.” In this scenario, Don appears to be attempting to influence Jessica’s judgement in trying to persuade her to choose him over any other consultants.
Even if Jessica believes that Don’s offer will not affect her judgement, the Code requires that she consider what “a reasonable and informed third party would be likely to conclude” (Section R230.8). It is entirely likely that if she asked an objective bystander, they would view the arrangement as inappropriate.
Section 230.11 A3 of the code provides examples of circumstances where offering or accepting an inducement might create threats to compliance with the Code, even if the member has concluded there is no actual or perceived intent to improperly influence behaviour. This includes self-interest threats such as the offer of a part-time job “by a customer or vendor.”
Usefully, the Code offers a range of safeguards which can be put in place to reduce or eliminate threat to her compliance with the Code (Section 230.11).
Of course, Jessica could just simply refuse the offer, which could be the option she may be most comfortable with, given the fact Don has indicated his openness to potentially unethical practices. Taking him on may expose the company to further unethical practices if this is a common approach from Don.
However, there is a question as to whether it is still possible for Don to be considered. After all, Jessica’s employers are still looking for assistance in saving money. It may be that Jessica’s company will have a formal process for selecting a consultant. She could connect with her colleagues to understand how this works e.g. a formal tender process. Even if such a process does not exist, Jessica could assist in creating one.
If such a process is commenced, Jessica will want to ensure sufficient safeguards are in place in order to avoid any actual, or appearance, of bias. Jessica could, for example, hand over decision-making to someone else who is not affected by the potential inducement. She may wish to ask someone else to make the final decision on which consultancy gets the work.
Further, Jessica should be cautious about taking on any work offered by Don if she does end up doing any work with him. It may be that her current employer would require that she declares any outside work and potential conflicts of interest. Declaring that she wishes to take on work with Don as soon as possible would be prudent. Particularly once Jessica knows that Don intends to bid for the consultancy contract.
In any case, Jessica may wish to inform Don that the selection process will be decided on the merits of the offers received and so any discussion regarding part time work with him would need to be a separate conversation entirely.
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