社会结构已经存在很长时间了。社会甚至政治结构的存在是为了增加社会的利益(Fraedrich et al.， 2013)。所有的社会成员都是相互联系的，因此为了提高他们更大的利益，它必须理解这些结构。另一方面，现在的企业被视为基于企业利润的意义。企业的积极目的是盈利，提高自己的利润，确保企业为投资者赚钱。在这种情况下，道德成为一个重要的问题，因为企业在很多时候被观察到已经失去了道德交易的轨迹。首先，道德交易是企业信任的必要条件。信任建立信心，投资者应该有坚实的信心，以便他们与企业合作(Iphofen, 2016)。如果投资者信心因违反道德而丧失，那么它将影响到与企业相关的许多利益相关者，因此，第二，有必要建立道德结构来建立投资者信心。第三，企业有道德，以遵守法律，也与法律以外的灰色地带。第四，伦理是后来被翻译成法律的东西，有些法律在伦理视野之外，所以企业必须遵循伦理结构，以持续和成功。
Social structures have existed for the society for long now. Social and even political structures exist for the purpose of increasing the good of society (Fraedrich et al., 2013). All societal members are interconnected and hence to improve their greater good, it has the understanding of those structures. Now businesses on the other hand are seen to be based on the corporate meaning of profits. The active purpose of the business is to make profits, enhance their profits and ensure that the business is reaping money for investors. In this context, ethics become an important issue as businesses in many times are observed to have lost track of ethical dealings. Firstly, ethical dealings are necessary for there to be trust in businesses. Trust builds confidence, investors should have solid confidence in order for them to work with businesses (Iphofen, 2016). Where investor confidence fails because of ethical breaches then it would affect many stakeholders associated with the business, so secondly it is necessary for ethical structures to exist for building investor confidence. Thirdly, businesses have ethics in order to comply with the law and also grey zones associated outside the law. Fourthly, ethics are what are translated as law later on and some laws lie outside the ethical landscape, so businesses have to follow ethical structures in order to be sustainable and successful.
Whistle blowing as observed in the case of this study was necessary to ensure good ethics was preserved. It so happens that at times, ethical concerns and dilemmas arise in the workplace. However, these ethical concerns have to be handled righteously. While there are hard and fast rules in the workplace, it is necessary to identify ethical concerns that will sometimes fall in a gray zone, or it could be that the ethical concerns are in fact illegal as observed in the current case study.
This case study first presented what form of an ethical dilemma scenario existed for the individual Michael. An ethical concern also exists for the manager of Michael, but in his actions of being unethical, he is not aware of the dilemma and chooses to ignore the dilemma because of his greed. Michael has a definite ethical situation at hand. He has alternatives to approach the issue, try to speak to his manager and show him the ethics of his action and ensure that the documents are not used, and in addition, the incident is reported by the manager himself. However, since this cannot be the case here, Michael has chosen to whistle blow on the incident and this act of whistle blowing could ensure that the act is not repeated in the future.