Accountant: Shareholder profits are down 30 percent because of a lack of interest in our services  If our stock continues to decline, the corporation might have to consider merging with a larger organization  We must increase interest in our services  Accordingly, we must revamp our marketing department and hire new advertising executives  Shareholder: Wrong
Instead of revamping the marketing department and hiring new advertising executives, the corporation could consider changing its services to better meet the needs of our twenty-first-century clients
It presents supporting arguments that strengthen the accountant's proposal.