As administrators are pressured to increase retention rates in accounting departments, and higher education in general, a deadly symbiosis is occurring. Most students and parents only wish for high grades, so year after year many educators engage in unethical grade inflation and course work deflation. Since administrators use the students to audit the educators' performance in order to achieve their goal of higher and higher retention rates, many instructors engage in abusive Student Evaluation of Teaching (SET) management under higher education's dysfunctional performance evaluation system to protect their job and pay.