Yes, I would say that management can. Anybody who has authority can, if you don't have folks there to provide oversight. It does happen. Human nature being what it is, it's interesting that when you don't have oversight this sense of entitlement starts to creep in. You start to rationalize it.
It's not just in those situations. It's important that the rules are very clear. My home province of Nova Scotia is suffering from a lack of clarity in terms of what folks are entitled to, so rules really need to be clear. But that's only part of the equation.
You also need to have folks there to ensure that those rules are followed. But one of the value propositions that a financial officer gives managers is: what are your options within the constraints of those rules? If you have financial officers who really have the experience and educational background, they can usually find the answers in an environment that's somewhat reasonable. My concern today is that we're moving to a fiscal environment that may not lend itself to financial officers finding options. You eventually run out of room.