Open AccessEnron/Off: A Morality Play In Three Acts
Author(s) -
Heidemarie Lundblad,
Naomi Davidson
Publication year - 2011
Publication title -
the international business and economic research journal/the international business and economics research journal
Language(s) - English
Resource type - Journals
eISSN - 2157-9393
pISSN - 1535-0754
DOI - 10.19030/iber.v2i3.3781
Subject(s) - morality , accounting , revenue , business , public relations , political science , law
The Enron collapse has many facets. It is particularly rich in financial reporting and disclosure issues. This case addresses some of Enrons creative revenue recognition practices and the role Special Purpose Entities and derivatives played in Enrons reported success and ultimate failure. The role of Enrons board of directors and senior management is also covered. The case is designed for use in intermediate and advanced accounting and management courses. It includes some suggested instructional questions.