特易购(Tesco)是一家大型零售商，它卷入了一起会计丑闻，销售数据被夸大，成本投入被推迟反映在账目上。(Accaglobal.com, 2015)在特易购正常报告销售额为11亿英镑的时期，约2.5亿英镑的人为通货膨胀过高(Accaglobal.com, 2015)。特易购这样一个善于树立形象的机构，陷入这样的争议是不合适的。植入销售数字的错误信息不能没有有效的理由和个人或集体意图。夸大销售数据以避免销量下降是一种自然的诱惑，但实际上，对乐购来说，实施这种不道德的行为是无效和合法的。接下来有关代写-对乐购会计丑闻的批判性评价如下：
The increase in global business uncertainties have raised economic, social, and political concerns over organisational ability to respond to risks and mitigate them without letting it inflict much harm (Braes and Brooks, 2010). External and internal risks and uncertainties both pose threats to the streamlined continuation of the organisation’s conduct, and resilience mechanism becomes essential to mitigate those risks, in order to reduce the damage. Internal risks are somewhat ‘avoidable’ in reality when the organisation is more prepared to defend all possible risks and eventualities, which, in the case of Tesco, seems probable.
This informs the observer about the weak links in its accounting department, and the management’s lose handling of how the financial statements are released. The discrepancy between the supplier income and the cost was a prime reason in escalating the misinformation (Ahmed, 2014). Questioning whether this was done for a specific purpose or to just retain the company’s market image is indeed mystery. A critical analysis makes one think that Tesco was not resilient enough from its internal processes that it could withstand such an untrustworthy act by its employees. More so, the management not being aware of such an act comes as a surprise for most investors (Ruddick, 2014), as they are the first ones who almost always never fails on predicting the sales figures. Not being critical of the company’s own statements is a weakness, especially when not executed and corrected. The management stands vicariously liable for such an act, for which they must apologise and rectify the seed from which such motivation of unethical acts sprung up.
Simply blaming the event on working complexity and investor and shareholder pressure is not acceptable, does not even look credible on part of the management. Tesco management must accept the fact that their firm was less resilient to such risks, which in all probability seemed an ‘avoidable one’, as it sprung up from inside (Africakibs, 2015). The motivation for inflating sales figures and delaying to reflect supplier costs, is only possible with an intent of safeguarding the company’s image that the management could have anticipated to be declining. Instead of building reliability and resilience, the firm or a set of employees opted for jugglery which resulted in this major fiasco. Resilience is nothing but developing minimal vulnerability toward any kind of risks, in that the internal risks are very much manageable and avoidable. Internal risks mostly rise due to the result of incapability, discontent, discomfort, lack of trust, and lack of a clear vision of the possibility of resolving an internal issue. These reasons form major underlying basis for such an act. Resilience to mitigate human error is natural and could be developed through technology inputs (Leveson et al., 2009), but mitigating an intentional unethical act coming from one or more employees is something that Tesco must ponder. This resilience lies somewhere in the systems, processes, and the trust that works between employees in different hierarchies within the accounting department right up to the management. Trust, systematic working, processing a task in the way it is meant to flow through the system, could all possibly reduce the chances of intentional mischief. In the aftermath, the Financial Reporting Council (FRC) has set its sight on the relationship between retail firms and suppliers (Butler, 2015), which is getting more complex in its arrangement, probably to avoid taxation. The relationship between the firm and suppliers is something that could be a second link where the seed of the act lies, and could possibly emerge on digging deeper. The culture of Tesco also needs a specific analysis, because it is inseparable and an assured contributor in all kinds of ethical and unethical acts. Not the entire organisational culture but the way employees behave and treat others and sow seeds of discontent is not to be ruled out. If such is the case, it again clarifies that the resilience of Tesco to mitigate or prevent any kind of internal unethical event was weak, or was not considered to be important enough to be practiced on a priority level.
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