(FORTUNE Magazine) – Don't worry about those ambitious sales targets. Odds are you won't suffer any consequences if you miss them -- particularly if you're the boss. So say 500 salespeople and their managers at AT&T, General Electric, Westinghouse, and 42 other big and small companies.

The Oechsli Institute, a management consulting firm in Greensboro, North Carolina, conducted a survey to see how accountable respondents think they are for their job performance. Among the findings: -- Although 85% of managers had specific, measurable goals, only 38% said they were penalized for not meeting them. -- Both strata said salespeople and other front-line workers are held to tougher standards than managers, and are held accountable 17% more often. Matt Oechsli, president of the firm, also found that these companies often waste money on job training. Although training is a continuing effort at most of them, 62% of the people polled said they are not expected to apply what they learn to their work. A mere 1.4% of the average payroll goes to training, but that still represents a whopping $30 billion a year. -- S.L.