In the same survey, managers were asked how acceptable earnings management was within their company’s culture, with 1 = culturally unacceptable and 8 = culturally acceptable. The average response was 3.9, indicating that managers lean slightly toward perceiving earnings management as culturally unacceptable. Are you surprised by the findings that indicate a relative split between cultural acceptability? Explain in light of the attention we have been giving to the impact of corporate culture on ethical decision making.