Mary works in the accounting department of new trends sales company. her job includes reviewing expense reports submitted by management and employees. in determining which expenses are "padding," mary should apply to management
She should apply the same principles that would be applied to any other employee. To do otherwise would be to run afoul of the entire ethos of the company. It would set a bad example for the employees and would cause those in management to lose respect (and possibly lead to some sort of ethical investigation by those with the proper authority to do so).
