Budgetary slack and ethics. (CMA, adapted) (15 minutes) Jacek Zielinski, the budget manager at Jelenia-Silesia,a manufacturer of infant furniture and carriages, is working on the 2000 annual budget. In discussions with Sylwester Czereszewski, the sales manager, Zielinski discovers that Czereszewski’s sales projections are lower than what Czereszewski believes are actually achievable. When Zielinski asked Czereszewski about this, Czereszewski said,‘ Well, we don’t want to fall short of the sales projections,so we generally give ourselves a little breathing room by lowering the sales projections anywhere from 5 to 10%,” Zielinski also finds that Andrzej Sazanowicz, the production manager, makes similar adjustments. He pads budgeted costs,adding 10% to estimated costs.  mki9 REQUIRED As a management accountant, should Jacek Zielinski take the position that the behaviour described by Sylwester Czereszewski and Andrzej Sazanowicz is unethical?