This case applies the Giving Voice to Values (GVV) approach in a manufacturing environment where Mark Stefano, the CEO at Stefano Foods, has asked the plant controller, Sarah Volmer, to increase reported income by significantly increasing inventory. After discussing concerns with the production manager, Bill Brady, Sarah is sure that doubling production is not the best strategy for Stefano Foods. Together, Bill and Sarah must find a way to effectively voice their values and communicate their concerns.