Ian is an account manager in a large advertising agency called Allure Advertising Agency. He has been in the industry for 15 years, but has worked at Allure Advertising for the past 8 months. Ian is paid a fixed salary, but keeps track of the hours he works for each client so that his agency can bill the client. Ian's timesheets for the past two months have been returned to him by his supervisor, Claire, for 'revisions'. Ian has been instructed to increase by 15 percent the hours that he has logged working for a high-profile corporate client. In his short employment term at Allure Advertising Agency, Ian has heard of other account managers at his agency making similar adjustments. Claire told Ian that such a practice is used by Allure Advertising Agency for two reasons. First, Claire explained that she was sure that account managers work more hours on the account than they usually log, and that, even if they do not, that just means that account managers at Allure Advertising are more efficient and effective than other account managers. She explained that it would take an average account manager twice as long to do the same amount of work that is typically done by Allure Advertising in a particular time period. Because account managers at Allure Advertising are so efficient, Claire claimed, it was reasonable that they charge for the hours that they 'would have worked', had they not worked so quickly. Second, Claire explained, much to Ian's surprise, that clients sometimes approach Allure Advertising to request that more money is spent at the agency. Claire clarified that their clients' marketing departments have yearly advertising budgets allocated to them, and that these departments' advertising budgets are typically determined based on how much money was spent in the previous year. As such, if less money is spent out of the money allocated to the marketing department in the 2022 advertising budget, for example, then, the 2023 advertising budget will be reduced to reflect the actual spending by these departments. Since departmental budgets are typically used as an indicator of a department's power and importance relative to others, then a smaller marketing department budget often translates into a less important and powerful marketing department, as compared to other departments in the company. Claire concluded by explaining that this practice therefore mutually benefits Allure Advertising and its clients.