That's ok as a theory until the inconvenience of lost lives gets in the way of the bean counters
It's a little more tricky amortizing those costs as Boeing will soon find out..
Decision theory has 2 elements to it, basically in that you can not make a decision in perfect knowledge, because as soon as you make a decision you change the environment, so you have to make a decision based on imperfect knowledge (best available information) and then refine the decision over time. Secondly, 'tell me how you will measure me and I'll tell you how I will react'' This second element is very important as it steers an individuals actions to the controls, criteria and forms of measurement being exercised on the individual, or organisation. In essence the level of FAA control determined how Boeing would eventually react.....
Very important to understand when setting goals, performance reviews, bonus schemes, overarching control environments etc. For example if you incentivise someone based on bottom line profitability then they will react accordingly and maximise the short term bottom line often at the cost of longevity and sustainability of the organisation.....In the same way the .FAA should have known that Boeing actions would take advantage of those freedoms of self certification extended to them.
Often nothing to do with bean counters (they just blame them) when the commercial viability of the engineering (or whatever discipline) solution comes under scrutiny. Very few commercial organisations survive in the market place (and against their competitors), in which they operate in, if they are not commercially viable. So the commercial pressures come from within the organisation and externally from their competitors, customers etc,..
regards
