I agree with Wayne Brown...he pretty much summed up what I would have said but I would like to add that the percentage of CEO's, accountants, payroll coordinators, human resources personnel that are crook is relatively small compared to the vast amount of executives that are hard working, caring, and intelligent human beings that would never "run a scam" on anyone. I think the media has demonized executives and to think they are ALL crooks is a naive statement in my opinion.
On the other hand...I am not saying the crooks don't exist because they do and they are getting caught. The laws are tightening up and people who are business crooks are getting prosecuted.
To answer your question yankeeintexas (I am a yankeeinlouisiana), entry level positions are just that...entry level which typically require very little skill while on the other hand it is difficult to relplace a good accountant, CEO, payroll coordinator etc. because they are typically trained specifically for that position and will require a certain number of years of experience before getting hired. Neither employee is more important on a personal note; it's all about making good financial decisions to keep the company alive. Entry level employees are added and subtracted as the financial status of the company changes while the administrative positions will trypically stay the same and not expand the way the labor force does. Great question!!