As a result of the hint of global recession and the drop in tourism following the September 11 attacks, the Caribbean Hotel Association (CHA) began projecting a deficit. As a result, we made significant revisions to our existing budget for the fiscal year ending in March of the following year, but the forecast for the rest of the calendar year seemed especially unfavorable.

I initiated an internal revision of each expense account to identify further potential expense reductions. In my review, I realized that the personal expense accounts of CHA executives were over budget.

Because my discovery involved corporate executives' personal accounts, I hesitated before raising the topic and carefully considered my approach. I knew expenses incurred by executives were privileged. At the same time, I had a responsibility to be objective and address sensitive accounting issues. I scheduled a meeting with those responsible for the problem and the financial comptroller to discuss the actions to be taken before presenting the findings to the board. We decided to propose that the accounts be adjusted to a sum that would meet the revised budget guidelines and require that amounts over the budget be reimbursed by each executive. I felt confident about the substance of my recommendation, but I feared that presenting my point of view to the directors might generate controversy.

At the next Board of Directors meeting, I presented my expense accounts analysis. Most of the meeting went smoothly, but when I presented the amounts to be reimbursed by each executive, the room felt icy. The executives proposed that I cut other expenses that were crucial to our organization's profitable operation instead of the personal accounts in question. They hinted that if I did this, I would be rewarded by the organization once the financial crisis was over.

The next day, I discussed my concerns in a closed meeting with the financial comptroller. I stood by my recommendation despite the executives' offer.

When the time came for a final decision to be made, I reiterated my recommendations before the firm's top executives and the financial comptroller. I was surprised and gratified when my recommendations were accepted, the proposed expense cuts approved, and the affected executives put on personal repayment plans.

In retrospect, I am proud that I decided not to cave to the top management's request to overlook the size of their personal expense accounts. Although I initially feared for my career, the executives and I continue to share a relationship based on mutual respect. By standing by my convictions, I proved, perhaps ironically, worthy of their esteem and their trust.

點評：

文章所寫的是里面的人，在審查行政費用個人賬戶時所處的兩難困境，究竟是為自己的職業生涯著想，還是以公司的利益為先呢？主人宮最后的選擇了公司的利益，而建議得到采納。贏得了尊重和信賴。文章層次感較為鮮明，開初寫問題的背景，而調查中途與高管的角力筆墨得當。而值得借鑒的一點是，文章能夠在突出主人宮的心理矛盾和外界壓力作為主要部分，使文章顯得更有力些。

譯文：

行政費用賬戶

由于全球經濟的蕭條和911對旅游的打擊，加勒比海酒店公司（CHA）陷入了一個突出的赤字問題。于是，我們對直于明年三月會計期間內的現存預算做了一個重要的修訂，但對本年最后幾個月的報表預測結果依舊令人不滿意。

我開始對每一個費用賬戶進行內部修訂以便于鑒別長期潛在費用的減少。在我看來，我意識到CHA行政人員的個人費用賬戶已經超出預算。

由于我的發現涉及組織行政人員的個人賬戶，在提出疑問和小心考慮我的處境前我猶豫著。我明白行政人員所涉及的費用賬戶是一種特權。但與此同時我有責任保持客觀性和指出敏感賬戶的問題。我預約了一個會議，與相關責任人和審計員共同商討公布問題前所做的行動。我們決定提議校正后的賬戶總額應該與修訂的預算標準相一致以及要求大額超出預算的那部分資金應該由每個行政人員來承擔。我對建議抱有信心，但我所擔心是向主管們陳述我的觀點時可能會引發論戰。

在下一次董事會會議，我提出了我的費用賬戶分析。會議大部分過程都很順利，但當我提出要每個行政人員償還相當數額的費用時，房間變得冷漠起來了。行政人員們提議我削減其他費用賬戶比削減現在所懷疑的個人賬戶對組織的盈利操作更加有利。他們暗示如果我按照他們的說法做，只要公司度過危機，我將會得到公司的獎賞。

第二天，我在少數人會議中與財務審計員商討其中的利害關系。最后不管行政人員提什么說法，我都堅持自己的建議。　

在最后制定決議時我在高層行政人員和財務審計員面前重申了我的建議。令我非常驚訝和滿足的是我的建議得到采納，削減經費開支得到實行，相關的行政人員都加入到個人償還費用計劃中。

回首往昔，我很慶幸我沒有陷入高層管理者要求我忽略他們個人費用賬戶的困境。盡管我開初都在擔心職業生涯，但高層管理人員和我延續了我們所享有建立在互相尊重的基礎的關系。篤定自己的信念，我證明，雖然有點諷刺但卻贏得了他們的尊重和信賴。