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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

Type
Communication / Conférence
Date
2009-07-30
Titre du colloque
33ème Congrès annuel de l'Association des Sciences Administratives du Canada
Date du colloque
2005-05
Ville du colloque
Toronto
Pays du colloque
Canada
Métadonnées
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Auteur(s)
Daidj, Nabyla cc
Chabrak, Nihel
Résumé (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.
Mots-clés
Resource-based and competence-based approaches; Information comptable; Diagnostic stratégique; Accounting Standards; Accounting Practices
JEL
D81 - Criteria for Decision-Making under Risk and Uncertainty
M41 - Accounting
M48 - Government Policy and Regulation