John works in accounting. He received a birthday gift from a close personal friend, who happens to be employed by a supplier to his company. John has no direct or indirect influence over the business relationship with the supplier.

Which of the following is true?

a. It would be unethical to accept the gift due to a conflict of interest.

b. Because John has no influence over the business relationship with the supplier, it is fine to accept the gift.

c. It is John's ethical duty to accept the gift because he should help to maintain the business relationship between his company and his friend's company.

d. None of the above

Even if John has no direct either indirect influence in the business it is not suitable for him to accept the gift from his friend. The position John's friend has in the supplier company is unknown which implies his friend could play a managerial role, therefore, it is better to avoid any type of action that could be a signal of preference towards that company.

Besides, John works in accounting which is an administrative department of the business, thus, John should be extra careful in his actions regardless of the influence he might have in the firm.