Identify the ethical issue, state any accounting issues and propose alternative courses of action for this scenario.

The management of the Auto Parts Division of the Santana Corporation receives a bonus if the division's income achieves a specific target. For 2013 the target will be achieved by a wide margin. Mary Beth Williams, the controller of the division, has been asked by Philip Stanton, the head of the division's management team, to try to reduce this year's income and "bank" some of the profits for future years. Mary Beth suggests that the division's bad debt expense as a percentage of net credit sales for 2013 be increased from 3% to 5%. She believes that 300 is the more accurate estimate but knows that both the corporation's internal auditors as well as the external auditors allow some flexibility when estimates are involved. Does Mary Beth's proposal present an ethical dilemma