Better is good enough.18 Kirk is being groomed for the controller’s position in a medium-sized manufacturing firm. While attending a monthly financial meeting, he listens intently as the company’s chief

engineer explains that the firm’s new plant, now on the drawing board, will require an upgrade of the

current waste disposal system if it is to meet industry standards. However, the existing facilities are in

compliance with minimum legal requirements, even if some environmental activists are pressuring the

government for tougher standards. Bob, company president, points out that the closest competitor in

the business has waste treatment facilities that are even inferior to theirs.He is therefore not in favor of

further expenditures in this area. Most managers at the meeting express strong agreement, and the

discussion moves to another topic. Kirk soon begins reflecting on whether this is the right firm for

him. Hint: First analyze the president’s decision, and then Kirk’s personal decision.