Case; The Ambitious Payroll Manager

When Dena Brenner entered a room, people noticed. Her bright blue eyes were framed with blonde, shoulder-length tresses. She wore stylish, expensive clothes that flattered her slender figure. Never too much makeup and just the right amount of jewelry, Dena looked much younger than the 37-year-old mother of three that she was.

Only six years earlier, after finishing her associates degree, Dena went to work in the payroll department of Sure Growth Seed Company, a family-owned business based in Ohio. Three years later, Sure Growth was acquired by a much larger establishment, International Agricultural Seed, commonly known as IAS. Dena quickly attracted the attention of the new owners and was offered a position as corporate payroll manager, requiring her to relocate to the West Coast. She worked at the company's corporate headquarters; the same building occupied by top management. It didn't take long for her to become a favorite of those in the executive suite. Thoughtful, cheery, and flirtatious, Dena was responsive to every administrative whim. The company's CEO held Dena in particularly high regard. He took an active role in protecting her interests and advancing her career. If you were to ask anyone at IAS, they would tell you with certainty that she was on her way to bigger and better things.

Dena's husband, Ron, stood in contrast to his polished and professional wife. Tall and stocky, he was a quiet, plain-spoken man. He'd spent most of his adult life working low- level jobs in the dairy industry. Married for 15 years, Ron and Dena had three beautiful daughters. As is usually the case with fraud, things aren't always what they seem. As much as Dena was loved by her superiors, she was viewed with mistrust by many of her peers and subordinates. Instead of a charming problem-solver, they saw her as arrogant, cold, and condescending. Even worse, they thought, was the way she treated her husband. Unable to find work in the family's new hometown, Ron enrolled in college and became a full-time student. When he wasn't in class, he took care of the girls. He was the family cook, chauffeur, housekeeper, and, most important, errand boy. He meekly complied with Dena's every demand.

By most accounts, Dena was a taskmaster when it came to dealing with Ron. Even the slightest transgression would send her into a withering tirade. Though kinder to her daughters, she treated them the same way as her other possessions. They were cared for but were viewed more like accessories.

There was one more thing that bothered Dena's coworkers: her lifestyle. Sure, she made a decent salary, but no one could understand how she was able to live so extravagantly. She wore beautiful clothing and jewelry. Dena and her family lived in a spacious five-bedroom house in one of the area's nicest neighborhoods. The Brenner home was richly appointed with tasteful furnishings and artwork. Dena and Ron both drove new cars, and all three girls attended private school. Even more curious were her two horses, to which she seemed more attached than to her own daughters. When anyone dared to ask how she could afford these things, Dena responded quickly with a story of inherited wealth and wise investments.

Sure, Growth Seed Company began in 1865. The American Civil War had just ended, and a reunited America was headed back to work. At that time, more than half of all the country's citizens earned their living as farmers, and the company found the perfect moment to begin selling agricultural seed. As America grew and prospered, so did the new business. Becoming an industry innovator, Sure Growth provided high-quality, high- yield seeds that were resistant to drought and pests.

At the dawn of the new millennium, the U.S. agricultural business was bigger than ever; it had also changed dramatically. Family farms played a much smaller role in an industry that was now dominated by large corporations. One was International Agricultural Seed, a global company that had grown through a series of mergers. As IAS followed its plan to become a market leader, Sure Growth was added to its list of acquisitions. With thousands of employees and facilities around the world, IAS was sophisticated. It was an environment conducive to the ambitions of Dena Brenner

Question

Summarize and discussed applicability concepts of the main points of the case, "The Ambitious Payroll Manager,"