We sought to provide insights about such views among high-income, experienced accountantsand financial professionals who are likely to have witnessed budget-gaming or earnings-management activities in their own organizations. We asked our subjects to judge the ethics oftwo fictitious individuals engaging in efforts to meet targets and gain bonuses in the face offavorable or unfavorable organizational outcomes. In addition, we asked respondents to putthemselves in the role of supervisor to evaluate the behavior of these employees.