…Myers asked Timothy Schneberger, director of international fixed cost, to release $370 million in accruals. “Here’s your number,” Myers reportedly told Schneberger, asking him to book the $370 million adjustment. Yates, director of General Accounting, told Schneberger the request was from “the Lord Emperor, God himself, Scott [Sullivan].” When Schneberger refused to make the entry and also refused to provide the account number to enable Myers to make the entry, Betty Vinson, a senior manager in General Accounting, obtained the account number from a low-level analyst in Schneberger’s group and had one of her subordinates make the entry (Kaplan & Kiron, 2007, p. 5).
It finally took Cynthia Cooper, headstrong whistle-blower of WorldCom’s 24-member internal audit department to bring down the whole corporation, with the help of the Security Exchange Commission, once she began asking questions. Looking back, Richard Breeden (2003) sums up the importance of organizational culture and its importance in ethical decision making, “…Inattention to healthy practices in compensation and internal controls, for example, can allow problems to grow