School of Business Administration
Balancing the Books—and Doing What’s Right
What happens when a seasoned FBI investigator walks into a room full of aspiring accountants? At the University of Dayton’s School of Business Administration, it sparks a powerful conversation about ethical courage, career-defining choices, and the hidden pitfalls of professional life.
This spring, the Accounting Department welcomed Vic Hartman—a former FBI Special Agent, forensic accountant, attorney, and now Principal of The Hartman Firm, LLC—as the featured speaker for its annual Ethics Event. Now in its third year, the event is made possible by the generosity of a dedicated alum who believes deeply in the importance of ethics education.
Hartman’s presentation, “Lessons from Investigating Fraud — Navigating Ethical Minefields on Your Professional Journey,” captivated students with real-world insights drawn from some of the largest corporate frauds in U.S. history. His message? Fraud is rarely a grand, premeditated scheme—it’s often the result of small, rationalized decisions made under pressure.
A licensed attorney and CPA, Hartman spent decades in the field as an FBI Special Agent before launching The Hartman Firm, which specializes in forensic accounting, internal investigations, and fraud consulting. His career has taken him from corporate boardrooms to the frontlines of federal investigations—including landmark cases like Enron and WorldCom.
Through a deep dive into these high-profile frauds, Hartman not only outlined the facts but shed light on the ethical breakdowns, pressures, and personalities that allowed them to happen, emphasizing that most people don’t start off planning to commit fraud, but too many of them still end up doing it. His stories offered more than just drama—they served as cautionary tales for students preparing to enter high-stakes careers in accounting and finance.
Over the past three years, the Accounting Department’s Ethics Speaker Series has featured powerful voices: a former executive who served time for fraud, a whistleblower who exposed corporate misconduct, and now, an investigator who spent his career uncovering the truth. Each speaker has provided students with real-world context to better understand the ethical dimensions of business.
The goal of the series is simple yet profound: to help students look beyond technical skills and develop the judgment, integrity, and courage needed to lead ethically.
Speakers like Vic Hartman reflect the School of Business Administration’s mission as a Catholic and Marianist learning community committed to educating the whole person. The series also underscores the school’s vision of an innovative curriculum that prepares students for ethical leadership in a global business environment—and supports the broader call for business as a force for the common good.
With role models like Hartman guiding the conversation, it’s clear our future accountants aren’t just learning how to balance the books—they’re learning how to do the right thing when it matters most.