Enron : Widespread Myopia
AbstractThis 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.
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Bibliographic InfoPaper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/1428.
Date of creation: May 2005
Date of revision:
Resource-based and competence-based approaches; Information comptable; Diagnostic stratégique; Accounting Standards; Accounting Practices;
Find related papers by JEL classification:
- D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- M48 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Government Policy and Regulation
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