You are interviewing for the position of Manager of Accounting for a medium-sized import/export business. The owner of the business explains that the present Manager of Accounting's salary is not fixed but instead is based on the business's profits. The owner explains this practice is consistent with the way the managers of all departments in the business are paid. You observe that continuing such an arrangement is likely to

1. violate matching

2. align managers' interests with the owner's and ensure the most accurate financial reporting

3. increase the risk of reported earnings not presenting fairly the results of operations

4. be illegal

5. None of the other alternatives are correct