Cheque Fraud/Business Payment Cheat

I am asking this question on behalf of my friend. My friend has worked as a manager in a company which belongs to proprietorship. The company owner won't meet suppliers to purchase goods. So my friend meets the supplier in office who are coming to their registered office. The company paid half of the payment. The issue is, the company didn't pay the remaining amount to the suppliers. The suppliers gave a complaint against the manager (my friend) with the ground mentioning that the supplier doesn't meet the regd. owner. so the manager is responsible for the payment. Is it possible to give a complaint against the manager when a regd owner is a different person who refused to pay the money?