I mean, I think charging whoever executed the action that resulted in the theft is a reasonable starting point. You would then have to make sure to include a c

I mean, I think charging whoever executed the action that resulted in the theft is a reasonable starting point. You would then have to make sure to include a consideration of conspiracy in the case where the owners pressured the manager - just as you would consider conspiracy in a case where a thief was hired by someone else to execute a theft.