The Case of the Crooked Business Manager

Authors

  • William Lyle Auburn University at Montgomery
  • Carl Gabrini Dalton State College

Abstract

The Case of the Crooked Business Manager

Abstract

This instructional case study explores a financial fraud perpetrated at a United Methodist Church located in the southern United States between 2014 – 2021. Despite assumptions of inherent integrity and accountability within faith-based institutions, an embezzlement of over $1.3 million by a trusted business manager illustrates how weaknesses in both internal controls and governance structures can leave all types of organizations vulnerable to fraud. The details of the case allow for a wide range of analyses through the lens of trust, ethics, fraud, and internal controls. An overall goal is to examine the possible motivations, opportunities, and rationalizations that may have impacted the occurrence of the fraud event. This case underscores the importance of robust financial oversight, ethical leadership, and the implementation of effective internal controls to mitigate risks of fraud for organizations of all types – including those that are faith-based.

Keywords: Trust, Ethics, Fraud, Governance, Internal Controls

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Published

2026-02-02

Issue

Vol. 35 (2025): THE ACCOUNTING EDUCATORS’ JOURNAL

Section

Articles

License

The copyright for articles in this journal are retained by the aithor(s), with first publication rights granted to the journal. By virtue of their appearance in this open access journal, articles are free to use with proper attribution in educational and other non-commerical settings.

How to Cite

The Case of the Crooked Business Manager. (2026). The Accounting Educators’ Journal, 35. https://aejournal.com/ojs/index.php/aej/article/view/1160