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dc.contributor.authorChabrak, Nihel
dc.contributor.authorDaidj, Nabyla
dc.date.accessioned2009-07-16T09:48:51Z
dc.date.available2009-07-16T09:48:51Z
dc.date.issued2005-04
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/1164
dc.language.isoenen
dc.subjectAccounting practicesen
dc.subjectEnronen
dc.subjectCorporate strategyen
dc.subjectCompetencesen
dc.subjectCompany failuresen
dc.subjectIdeologyen
dc.subjectRhetoricen
dc.subject.ddc658.1en
dc.subject.classificationjelG32en
dc.subject.classificationjelM2en
dc.subject.classificationjelL1en
dc.titleEnron: widespread myopiaen
dc.typeCommunication / Conférence
dc.description.abstractenThis 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.en
dc.identifier.citationpages19en
dc.description.sponsorshipprivateouien
dc.subject.ddclabelOrganisation et finances d'entrepriseen
dc.relation.conftitleCritical Perspectives on Accounting Conference 2005en
dc.relation.confdate2005-04
dc.relation.confcityNew-Yorken
dc.relation.confcountryEtats-Unis


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