Gleam Lighting: A Collaborative Experiential Payroll Fraud Case

Abstract

This article presents the experiential, cross-curricular Gleam Lighting case exercise, which helps graduate students develop the knowledge, skills, and abilities (KSAs) needed to effectively work in a cross-functional team. In the exercise, students from two separate graduate accounting and human resource courses work together as a cross-functional consulting team to investigate and resolve payroll fraud in the organization. Students must collaborate with and learn from their partners, identify the type of fraud, identify the perpetrator(s), document the fraud, and resolve the situation. In the article, we provide a description of the exercise, suggestions for how to prepare students, instructions for executing the multiple case parts, and instructions for debriefing each part of the case. The exercise provides an opportunity for students to reflect on the KSAs that they will need when facing potential payroll fraud in the workplace and to develop these KSAs.