Enron : Widespread Myopia
Daidj, Nabyla; Chabrak, Nihel (2009-07-30T14:32:15Z), Enron : Widespread Myopia, 33ème Congrès annuel de l'Association des Sciences Administratives du Canada, 2005-05, Toronto, Canada
TypeCommunication / Conférence
Conference title33ème Congrès annuel de l'Association des Sciences Administratives du Canada
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Abstract (EN)This article looks at the Enron affair in terms of a diagnosis of the corporation's strategic choices. 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. The authors' view takes on a political dimension by illustrating the contradictions of the system and the widespread myopia of the various players in that system.
Subjects / KeywordsResource-based and competence-based approaches; Information comptable; Diagnostic stratégique; Accounting Standards; Accounting Practices
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