▁implementation , ▁princip ally ▁the ▁priv acy ▁surrounding ▁the ▁account ancy . ▁There ▁is ▁a ▁common ▁theme ▁among ▁working ▁people , ▁although ▁it ▁is ▁not ▁widely ▁studied ▁or ▁reported ▁in ▁reliable ▁academic ▁or ▁journal istic ▁sources , ▁along ▁the ▁lines ▁that ▁fir ms ▁are ▁" using ▁the ▁re cess ion ▁as ▁an ▁exc use " ▁for ▁staff ▁redu ctions ▁whose ▁true ▁root ▁causes ▁lie ▁elsewhere , ▁such ▁as : ▁▁ ▁Product ivity ▁increases ▁that ▁would ▁have ▁happened ▁anyway , ▁re cess ion ▁or ▁no ▁( via ▁ever - im pro ving ▁software ▁and ▁networks , ▁for ▁example , ▁or ▁via ▁business ▁process ▁re engine ering ) ▁▁ ▁Off sh oring ▁dis gu ised ▁as ▁lay offs ▁in ▁higher - w age ▁countries ▁happening ▁" co inc ident ally " ▁with ▁h iring ▁in ▁lower - w age ▁countries ▁▁ ▁F iring ▁dis gu ised ▁as ▁lay off ▁( redu nd ancy ), ▁where ▁the ▁mot ive ▁for ▁firing ▁var ies , ▁including ▁poor ▁performance , ▁low ▁product ivity , ▁or ▁even ▁impro per ▁term ination , ▁but ▁the ▁employ er ▁benefits ▁from ▁not ▁having ▁to ▁justify ▁or ▁document ▁the ▁job ▁loss ▁as ▁a ▁firing ▁▁ ▁This ▁theme ▁also ▁extends ▁to ▁compens ation ▁reduction ▁or ▁growth ▁free zes , ▁with ▁the ▁susp icion ▁again ▁being ▁that ▁the ▁re cess ion ▁is ▁an ▁exc use ▁for , ▁e . g ., ▁w age ▁raise ▁free zes , ▁w age ▁cut s , ▁or ▁increasing ▁the ▁employees ' ▁contribution ▁percentage ▁for ▁( or ▁lower ing ▁the