Secondly, in cases where ex ante performance agreements are required, the accountor can misuse the information advantage ex ante in order to influence the performance expectations to his or her advantage. As Benz (2007) points out, the problem becomes even more complex if we have more than one accountee. Multiple accountees can confront the accountor with diverging expectations. This situation can be strategically exploited by the accountor by selectively concentrating on those performance expectations which are in line with his or her egoistic goals (Benz 2007, 508).