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Perception de l'affaire Enron par des étudiants français : vers une réflexion sur l'enseignement de la comptabilité pour les futurs managers ?

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  • Nihel Chabrak

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

L'article propose une réflexion sur le contenu des programmes de formation des futurs managers, notamment des enseignements de comptabilité. Le point de départ, est une expérience pédagogique réalisée en collaboration avec des étudiants d'une école de commerce française, à qui on leur a demandé leur perception de l'affaire Enron. L'auteur montre que certains étudiants se retrouvent confrontés à des situations de dissonance cognitive pouvant être accentuées par le contenu de certains enseignements. Destinés à devenir des managers, les étudiants réagissent diversement à un système qu'ils accusent de les engager sur la voie de la dérive contre leur idéal, moral et éthique.

Suggested Citation

  • Nihel Chabrak, 2006. "Perception de l'affaire Enron par des étudiants français : vers une réflexion sur l'enseignement de la comptabilité pour les futurs managers ?," Post-Print halshs-00558432, HAL.
    • Handle: RePEc:hal:journl:halshs-00558432
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00558432
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    References listed on IDEAS

    as
    1. Tinker, Tony, 1988. "Panglossian accounting theories: The science of apologising in style," Accounting, Organizations and Society, Elsevier, vol. 13(2), pages 165-189, March.
    2. Herve Stolowy, 2005. "Nothing like the Enron affair could happen in France (!)," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 405-415.
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    5. Tinker, Tony, 1991. "The accountant as partisan," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 297-310.
    Full references (including those not matched with items on IDEAS)

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