Date
2009-07-30
Indexation documentaire
Contrôle de gestion Comptabilité
Subject
Resource-based and competence-based approaches; Information comptable; Diagnostic stratégique; Accounting Standards; Accounting Practices
Code JEL
D81; M41; M48
Titre du colloque
33ème Congrès annuel de l'Association des Sciences Administratives du Canada
Date du colloque
05-2005
Ville du colloque
Toronto
Pays du colloque
Canada
Auteur
Daidj, Nabyla
Chabrak, Nihel
Type
Communication / Conférence
Résumé en anglais
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.
