Enron‟s business leadership failed to deviate from the path they chose to traverse. Money was flowing for middle and upper management, whereby it was best not to know where the money was coming from and why it was being paid to them, and if the origin of the money was known it was best to act unknowledgeable. “Speculation occurred about the top executives at Enron that they either had culpability in the accounting issues or chose to ignore the issues because they did not want the gravy train of money, in the form of bonuses and stock options, to stop (Watkins, 2003, p.10).” Multi-million dollar deals were not overseen by top executives, which would protect the executive‟s interests of not knowing what was occurring (Seeger & Ulmer, 2003).