Q: If at work, whether in business, education, or the military, etc., one is told to do something dishonest, is it the worker's responsibility to refuse an order or does the responsibility for that action fall upon the superior?
Ans:We do have to bear responsibility for all our words and deeds, the only exception being activities in devotion and surrender done on the order of Supreme Lord or His representatives. Just as in ordinary state law, although a superior who directs others to act nefariously is certainly held seriously responsible, those who execute such actions are also personally responsible for their compliance. The laws of karma work similarly. It helps, therefore, to choose one's occupational field carefully and judiciously at the very outset considering one's own nature and the nature of the occupation, so as not to be implicated in compromising situations.
You will find that when you choose honesty in your dealings and stand on that principle, over the course of time you are very likely to earn the respect of those you work for or work with, and even if not, more importantly you will gain the favor and protection of the Supreme Lord.
It is instructive in this regard to consider the stark example of Bali Maharaja when he promises to give three paces of land in charity to Vamanadeva, and his guru Sukracarya tries to dissuade him from keeping his promise. Sukracarya warns that Bali was about to lose everything due to Vamanadev's trickery, and although he offers many arguments and loopholes by which Bali can safely retract from his promise, Bali Maharaja takes the great risk of transgressing the order of his preceptor & being cursed by him for the sake of upholding truthfulness, the highest truthfulness being satisfying and surrendering to Lord Vishnu. Bali Maharaja is celebrated for this exemplary act of surrender, by even rejecting the so-called pseudo spiritual master who comes in the way of such truthful surrender. (Cf. SB 8.19.28-43; 8.20.1-5)
Srila Prabhupada would say that the better part of valor is to maintain the principles of religion despite all kinds of odds; those who protect virtue are in turn protected by virtue.
Answer by H.H Romapada Swami