Enron: widespread myopia
Daidj, Nabyla; Chabrak, Nihel (2007), Enron: widespread myopia, Critical Perspectives on Accounting, 18, 5, p. 539-557. http://dx.doi.org/10.1016/j.cpa.2005.10.004
TypeArticle accepté pour publication ou publié
Journal nameCritical Perspectives on Accounting
MetadataShow full item record
Abstract (EN)This article looks at the Enron affair in terms of what investors and experts fail to take into account to being able to predict Enron collapse. The authors show how analysts could have predicted Enron's difficulties in view of the incoherence observed in its strategic decisions, from the viewpoint of the theory of resource-based and competence-based approaches. Certainly, it was hard to suspect that numbers could lie on account of the financial manipulation doubled by the rhetorical discourses of executive managers who succeeded in imposing a flourish image of their company. The authors’ view takes on a political dimension by illustrating the contradictions of the system that sustain the widespread myopia, where everyone is purely alienating himself.
Subjects / KeywordsEnron; Information comptable; Diagnostic stratégique; Resource-based and competence-based approaches; Accounting standards; Accounting practices
Showing items related by title and author.