Division managers who fail to adhere to legal or ethical accounting policies and procedures often rationalize their behavior by claiming they were under enormous pressure from top managers “to make the budget”. A healthy amount of motivational pressure is desirable, as long as the “tone from the top” and the firm’s code of conduct simultaneously communicate the absolute need for all managers to behave ethically at all times. Managers should train employees to behave ethically. They should promptly and severely reprimand unethical conduct, regardless of the benefits that might accrue to the company from unethical actions. Some companies, such as Lockheed-Martin, emphasize ethical behavior by routinely evaluating employees against the firm’s code of ethics.