Here are some briefing guidelines -

1. Clearly state research objectives. What is it that you want to know?

2. Supply background information. What is history of market? Define problem to be solved or reason for research. 3. Set action standards for research. What decision will you take once you have answers? For example - "We will use this research to help us target our advertising more effectively."

4. Decide who it is you are researching. eg. Former customers, existing customers, people living in a certain suburb, people of a certain age group or whatever. How would you define group?

5. Decide what information you are seeking. Considering set objectives, what areas need to be investigated?

6. How about timing? Does anything need to be taken into consideration regarding timing of research? For example, results might differ before and after an advertising campaign.

When are research findings needed by? Are there any information priorities?

7. Consider what research method would best suit your needs and budget. There is no point in using cheapest method of researching market if it fails give you accurate results. For example, a written questionnaire sent out with your accounts is likely to generate a different response than might be expected from a focus group.

You should hold firmly to your values, integrity and morals. If you can't, then walk. If you decide to stay, as in case of Andersen employees, then be prepared to risk it all. At some point, you will have to come clean, admit mistakes and bare consequences.

Bankruptcy offers one possible solution to Andersen problem. This might make it simpler for one of other Big Four to acquire its business. It seems only natural that anti-trust concerns might be waived in event of a bankruptcy. So if Andersen declares bankruptcy, which they have indicated they have no plans to do so, this might pre-empt any regulatory concern about anti-competitive mergers.

I look at it this way. If actor Tim Allen can serve time in prison and later come back to churn out a best-selling book and televison show, then Arthur Andersen can surely survive over long haul. And Dr. Phil McGraw might add, "Now, you are getting real."