What can we learn from a singular case like Enron?
This story narratively contends that lessons to be learnt from Enron collapse far exceed punishments of illegal behaviors as well as some new auditing and accounting regulations. But this requires to convince the external validity of a singular case. Usual ways of claiming external validity doesn’t...
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| Veröffentlicht in: | Critical perspectives on accounting 2005-08, Vol.16 (6), p.787-796 |
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| container_title | Critical perspectives on accounting |
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| creator | Moriceau, Jean-Luc |
| description | This story narratively contends that lessons to be learnt from Enron collapse far exceed punishments of illegal behaviors as well as some new auditing and accounting regulations. But this requires to convince the external validity of a singular case. Usual ways of claiming external validity doesn’t appear to suit this situation. Participants then try Deleuze’s concept of repetition and examines the insight this permits to gain on Enron possible lessons. This external validity criteria is finally discussed, still grounded on Enron case. |
| doi_str_mv | 10.1016/j.cpa.2003.08.009 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 1045-2354 |
| ispartof | Critical perspectives on accounting, 2005-08, Vol.16 (6), p.787-796 |
| issn | 1045-2354 1095-9955 |
| language | eng |
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| source | ScienceDirect Freedom Collection (Elsevier) |
| subjects | Auditing Business accounting Business failures Case studies Energy industry Enron External validity Financial accounting Fraud Repetition Scandals Single case study Validity |
| title | What can we learn from a singular case like Enron? |
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