Scott Adams, the creator of Dilbert, offers this editorial on CEOs and CFOs of American corporations.

I think it's useful to put these corporate scandals in perspective. Every employee I ever worked with in my old cubicle-dwelling days was pillaging the company on a regular basis, too. But the quantity of loot was rarely newsworthy. My weasel co-workers were pocketing office supplies, fudging expense reports, using sick days as vacation and engaging in a wide array of work-avoidance techniques.

Most people rationalize this kind of behavior by saying that corporations are evil and so the weasel employees deserve a little extra. The C.E.O.'s and C.F.O.'s aren't less ethical than employees and stockholders; they're just more effective. They're getting a higher quality of loot than the rank and file, and for that they must be punished