Harvey Hegarty and Henry P Sims, Jr., there are many different factors that increase the likelihood that a manager will make unethical decisions. For example, the article mentions that unethical decisions or actions are more likely to occur when they are rewarded. Rewards such as bonuses and promotions can be factors that may influence a manager to act unethically. Additionally, sanctions could also be another aspect that could encourage a manager to manipulate data. Manipulating data can allow managers to avoid sanctions as well as negative consequences. Additionally, the article mentions pressure as another possible motivator that could trigger unethical behavior from managers. In situations where the manager is under pressure to meet a sales goal, he or she may decide to change reporting unethically in order to achieve the expected goal. Due to these types of unethical behaviors, organizations can be affected by inaccurate information received from middle managers. Inaccurate information can create communication problems, conflicts and erroneous data