Wes Springer Is a Sales Representative with a Pharmaceutical Company

Wes Springer is a sales representative with a pharmaceutical company and routinely takes donuts, bagels, cupcakes, or other bakery items to physician offices as part of his efforts to create strong relationships with customers. Wes has an expense account and is encouraged to utilize these types of efforts to enhance his relationship with the receptionist, office manager, and others within the physician's office who might assist him in gaining access to the physician. However, Wes was recently contacted by his accounting office, which had reviewed his expense report and receipts for entertainment expenses. They questioned a charge he had made with Sprinkles Cupcakes at 8 p.m. on a Saturday evening. They were concerned about this purchase since most physician offices are closed on the weekend. Depending on the reason for this expense, Wes could face an ethics examination for this purchase if it was not for business purposes. The oversight of the sales representative's accounting office that caught the potential false expense is an important element to influence the _____ factor of ethical decision making.

A) opportunity
B) corporate culture
C) individual values
D) supervisory