Ethical Issues question Chain Co. is major consulting firmlocated in three cities in the USA. In its NYC office, DanSutherland is a senior manager, reporting to a partner who is incharge of a major project. Dan Sutherland has been with the firmfor seven years and believes that he is in line for a promotion topartner based on his excellent performance over the past two yearsas a manager. One very significant performance measure for managersis their ability to bring projects to a conclusion on time andwithin budget. In the very competitive consulting field, firms havea great deal of difficulty receiving payment from their clients forany amounts incurred for services above and beyond the amountquoted for the job, even though the quotes are clearly marked asbeing estimates. As a result, most firms are forced to absorb anycost overruns on jobs rather than billing and collecting from theirclients. In evaluating performance of individuals, most firms lookvery closely at the recovery rate of the amount of costs incurredand the amount recovered from the client. Dan Sutherland believesthat he has an advantage over all other managers in the firm sincehe ensures that his budget overruns are minimized on every jobbecause he insists that his team does not report any excess hoursthat they have to work to complete the job over and above theestimated number of hours. This has resulted in his being able toreport excellent performance, but his team has become verydisgruntled because they receive neither pay nor recognition forthe extra hours that they work. Since Dan Sutherland is a veryhands-on manager, he has been able to intimidate them to remainsilent about his management style. Required: Discuss the ethicalimplications and the potential performance implications of theapproach that Dan Sutherland is using to make himself look good tohis superiors.