Many executives have accused the new arrivals of tight-fisted lending practices and blame them for retarding economic growth in the state, particularly in the real estate sector.

Some executives accuse others of cynical opportunism.

But a senior executive of Hiram Walker accused the F.C.C. chairman of grandstanding.

Mr. Arnault's executives openly accuse Mr. de Sole of a double standard.

Six wealthy executives have accused the accounting concern KPMG of working with other companies to sell them several illegal tax shelters from 1998 through 2000.

The chief executive of Macmillan Cancer Support, Ciarán Devane, accused the government of behaving as if the welfare reform bill had been already passed.

Many executives have accused Mr. Gottlieb of turning the case into a personal crusade against Mr. Cohen.

The executive, Peter Robertson, Chevron's vice chairman, also accused the Chinese of not competing fairly.

Some chief executives who have sought to reign in their personal spending last night accused their colleagues of "exploiting" the taxpayer.

The company is suing its former chief executive, Conrad M. Black, accusing him of taking excessive compensation.