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Enron: widespread myopia

dc.contributor.authorDaidj, Nabyla
HAL ID: 184072
ORCID: 0000-0001-8972-5566
dc.contributor.authorChabrak, Nihel
dc.date.accessioned2009-06-25T11:01:27Z
dc.date.available2009-06-25T11:01:27Z
dc.date.issued2007
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/481
dc.language.isoenen
dc.subjectEnronen
dc.subjectInformation comptableen
dc.subjectDiagnostic stratégiqueen
dc.subjectResource-based and competence-based approachesen
dc.subjectAccounting standardsen
dc.subjectAccounting practicesen
dc.subject.ddc657en
dc.subject.classificationjelM41en
dc.subject.classificationjelM48en
dc.subject.classificationjelD81en
dc.titleEnron: widespread myopiaen
dc.typeArticle accepté pour publication ou publié
dc.contributor.editoruniversityotherInstitut national des télécommunications, Evry;France
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.relation.isversionofjnlnameCritical Perspectives on Accounting
dc.relation.isversionofjnlvol18en
dc.relation.isversionofjnlissue5en
dc.relation.isversionofjnldate2007-07
dc.relation.isversionofjnlpages539-557en
dc.relation.isversionofdoihttp://dx.doi.org/10.1016/j.cpa.2005.10.004en
dc.description.sponsorshipprivateouien
dc.relation.isversionofjnlpublisherElsevieren
dc.subject.ddclabelContrôle de gestion Comptabilitéen


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