Sometimes a play that doesn't quite work can be more satisfying than a well-made piece of dramatic yard goods. It isn't hard to see what's wrong with Theresa Rebeck's "Dead Accounts," the story of a manic embezzler who takes the money and runs home to his mother—yet for all its manifest flaws, Ms. Rebeck's new play is seldom predictable and never boring, and her cast, led by Norbert Leo Butz, glitters like sapphires on black velvet. If it's perfection you want, go elsewhere, but you'll miss out on an exceedingly interesting night at the theater.