"Accept" has the sense of reluctantly agree. Answer A is slightly more logical because middle-managers would not normally oppose executives who "view," "support," or "approve" going home on time. However, if the executives push for maximum results, the middle-managers will push for long workdays. If challenged, the executives would accept that going home on time results in rested, productive employees (but the executives would be unlikely to view, support, or approve going home on time).

accept 接受 view 作為, 認為 support 支持 approve 準許