Introduction Corporate decision-making without observing ethics is disastrous. Consider the case of the Sunbeam Company. After being hired to lead the recovery of Sunbeam, Dunlap was out to use any method, ethical or unethical, to help revive the company. He issued out blatant criticism for previous management and gave investors confidence in the company they had missed for a long time. However, it did not take long before his methods, specifically, his lack of ethics, were proved to be futile. He drove the company to further debt, reduced sales, and employee dissatisfaction which had a great impact on investors, and thus he had to manipulate figures to regain investor confidence and maintain the value of the company (Ferrel, Fraedrich & Ferrel, 2009, p. 65). The essay explores the events that brought the need to manipulate their quarterly sales figures. The failures On his arrival at Sunbeam, Dunlap started his queer method of steering recovery. He was a loud critic to his junior executives and lacked all measures of business ethics. With his perfectionist style, his first company expenses were a bulletproof vest and a company bodyguard. He gave investors an assurance that he would turn around the situation at Sunbeam in months and set a couple of other unrealistic goals. With his experience in rescuing companies, the investors had no reason not to believe in him and his hiring saw an increase in Sunbeam’s share prices. He then called Donald Burnett to scheme payroll cuts and plant closures that were his characteristic recovery strategies. After an evaluation by Burnett, he offered a restructuring plan that would dismiss half of the employees in a sunbeam and cut down products by 87 %. This meant that implementation of the restructuring plan would see a serious deficit of skilled and experienced labor. With the daily firing of its workforce, Sunbeam was left without people to manage and run departments and functions, and everything lacked adequate manpower for proper operation. Plants were also insufficient for the production of goods that had already been promised to retailers. The situation was really bad. The restructuring plan also included outsourcing of the IT department. This led to the firing of a couple of employees and the need to contract these functions. Sunbeam, therefore, found itself contracting the functions of the IT department to other people; some of them being the employees who had been fired. They were however contracted at a higher price. After these misguided recovery strategies employed by Dunlap, the company was in great deficit of funds such that the payroll was being met by credit. It had also recently acquired a 1.7 billion loan and was afraid that the banks and other creditors would turn to the harsh covenants the company had signed with them. There were also a couple of employees who had gone unpaid for months. Shareholders were also keeping a close eye on the company after new management took office following failure by the previous management. When an attempt to boost their sales by hawking their products was met with failure, they started using accounting methods to manipulate sales figures to fool investors a