Problem
In March 2002, you were hired by Cummins' Engine Business president, Joe Loughrey. He is worried about providing shareholders with an adequate rate of return on their investment during a recession while at the same time adhering to the values of the Company. He assigns you the task to study and recommend which strategic decision Cummins should choose: to follow or not follow the consent decree. He asks you to include in your report an analysis of the decision's alignment with Cummins' mission, vision, and corporate values; the effect on market share (short-term and long-term), the role of the technology (short-term and long-term), and the nonconformance penalty impact on financial results.