Brandt Allen, author of a recent article appearing in the Harvard Business Review entitled "Embezzler's guide to the computer," denied yesterday the charges of critics that it would be an aid to prospective embezzlers.

Allen, an associate professor at the University of Virginia Business School who teaches accounting and computer science, said yesterday that the purpose of the article was to arouse the attention of executives of corporations to the possibilities of leaks in computer security. Allen, who studies computer abuse, said that he has collected nearly 100 case studies and when he decided to write the article he wanted to "write something backwards" and he did.

Humorous Article

Allen wrote the article, as the title suggests, in an amusing manner, filled with anecdotes of actual embezzlement cases and tips to possible embezzlers. These cases in Allen's article merely attempt to alert the non-computer-oriented executives to computer techniques, he said.

Sunday's New York Times reported the article as one that "perhaps will be of more help to underworld figures who never finished high school than to Harvard Graduates."

Allen said that no material included in the article could help someone carry out embezzling. Such an endeavor, he said, must be undertaken by an employee who already has the knowledge and skills, as well as the need and opportunity.

Eliza Collins, associate editor of the Harvard Business Review responsible for the article, said yesterday that she is sure that the nearly 160,000 subscribers, most of whom are business executives, would take the article as it was intended. She also said that the publishers have not yet received any complaints about the article.