All individuals face moral challenges during their life; Managers, accountants, and auditors are not excluded from such challenges. In their profession, they encounter several tempting occasions for an unethical practice. Inspired by “Manchinniel” tree which grows in Caribbean islands, this research applies an inductive approach in the process of theorization to present a pattern which predicts five major consequences of unethical practice in accounting; a comparative approach is also adopted to introduce five theories as the main cause of this phenomenon.
The case of immorality can be compared to the arteries of wastewaters constantly entering a lake; the water is vital for the fish in the lake, which can be a metaphor of people of a city. The unpleasant accumulation of wastewater inside the lake results in the mass fish death; therefore, finding out the root of ethical problems is the first and foremost act for eliminating the effects of these problems; as it is commonly quoted, “water should be cleansed in the fountainhead”.