> Investigators describe how Toshiba's corporate leadership handed down strict profit targets, known as Challenges, to business unit presidents, often with the

> Investigators describe how Toshiba's corporate leadership handed down strict profit targets, known as Challenges, to business unit presidents, often with the implication that failure would not be accepted. In some cases, quarterly Challenges were handed down near the end of the quarter when there was no time left to materially affect unit performance. It soon became clear within individual business units that the only way to achieve these Challenges was to do so through the use of irregular accounting techniques. So impossible targets set late. You basically tell them "be fired or cheat". Then the corporate culture, or maybe Japanese work culture, means no communication that the impossible is being asked. So, save your skin. Stupid maneuvers all around.