The chief accountant of Gringotts Wizarding Bank believes that the banks allowance for doubtful debts should be 2% of Loans to Customers. The managing director of the bank is somewhat nervous that the shareholders might expect the bank to continue to achieve a 10% growth rate like it did last year. The managing director suggests that the chief accountant increase the allowance for doubtful debts to 5%. The managing director thinks that the lower profit, would reflect a lower growth rate, will be a more sustainable rate for the bank. Explain whether the managing directors request poses an ethical dilemma for the chief accountant and why it may matter for interested parties?