Is the accountant who disburses bribe money to his manager in the shipping company sinful?

Bribery is forbidden and is a major sin, based on the hadith: "The Messenger of Allah, peace and blessings be upon him, cursed the briber and the bribed." However, it is permissible in exceptional cases: if the rightful person cannot obtain their right except by paying it, or to ward off or mitigate injustice, or to pay it to a person who handles transactions as a service fee. If what the manager takes falls under these cases, then there is no harm in disbursing it. But if it is a bribe to finalize prohibited matters, or if it is paid when the transaction could be completed without it and without harmful delay, then it is not permissible to assist in its disbursement or recording, based on the Almighty's saying: "And cooperate in righteousness and piety, but do not cooperate in sin and aggression." The manager should be advised to abandon bribery.