It is important for the management including accountants to follow the ethical principles including credulity, professional competence & due care, integrity, professional behavior and confidentiality (icma.org, 2020). It is the duty of the Tandy (Cost Accountant) to provide the costing data to the upper level management with maximum possible accuracy and without any misrepresentation. In the presented scenario, the senior management puts pressure on the Tandy to do something which could result in an increase in the operating income.