Article reviews: Financial managers facing ethical stress and competition in an increasingly crowded marketplaceFinancial managers facing ethical stressStress and pressure financial can be an ethical stressor, such as requesting special treatment; Budgetary involvement and political pressure can make financial managers appear under pressure. “CFOs do not work in an ethical vacuum; they respond to supervisors who encourage ethical action and to coworkers who demonstrate high standards of personal integrity” (Gerald, Samuel, & Rabin, 2005). Whether for good or bad, they are put in a precarious situation by their peers because money is always a tempter. Additionally, being responsible for how money is managed puts pressure on the position in which CFOs are placed. Generally, when money is involved, there is a need for perfection and impartiality. Unfortunately, there is a demand that special treatment is necessary, especially from people outside of their current unit. for special treatment within their own work unit. This comes from the idea that others can exploit their close friendships or work relationships. “Public managers engage in certain financial activities in work environments that produce ethically stressful situations caused by undue political pressures and demands for special treatment” (Gerald, 2005). While relationships should be cultivated, they should also be self-serving and specifically for the business. Financial managers are constantly torn between making fact-based, unbiased decisions and nurturing relationships without allowing themselves to be used. Part of the pressure comes from the political influence exercised by financial managers. “Their dependence on political actors for their work is something that is a realization of today. Companies are merging and also reducing the employment pool, making the position of the CFO precarious. Such high competition means that every financial manager must play the political game in a transparent and balanced manner by working very strategically within ethical guidelines. Reference page: Alpert, H. (1999). Managers' round table: Competitive advantage; three managers discuss competition in an increasingly crowded market. Marketing Investment Banking, , 1-37. Retrieved from http://search.proquest.com/docview/209375253?accountid=32521 Gerald, JM, Samuel, JY, W, BH, & Rabin, J. (2005). How financial managers manage ethical stress. Public Administration Review, 65(3), 301-312. Retrieved from http://search.proquest.com/docview/197178039?accountid=32521