Is a person considered sinful if they carry out their manager's instructions to disburse and transfer funds between companies of the same ownership, knowing that the funds will be debited from one company without the knowledge of its management, and that the source of the funds will be falsified, out of fear of their manager's obstinacy and punishment?

You are not permitted to help your manager in cheating or aggression, for Allah, the Exalted, says: "And do not cooperate in sin and aggression." The fact that he falsifies information and writes untrue things is proof that what he does is unlawful, and you must refrain from helping him in the future. As for what has passed, of which you were ignorant, we hope that there will be no blame upon you for it. Your fear of him should not cause you to disobey Allah, for "whoever seeks the pleasure of Allah, the Glorified, even if it displeases people, Allah will be pleased with him and will make the people pleased with him. And whoever seeks the pleasure of people, even if it displeases Allah, Allah will be displeased with him and will make the people displeased with him."