Enron/Off: A Morality Play In Three Acts | Zendy

Heidemarie Lundblad | Zendy; Naomi Davidson | Zendy

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Enron/Off: A Morality Play In Three Acts

Author(s) -

Heidemarie Lundblad,

Naomi Davidson

Publication year - 2011

Publication title -

international business and economics research journal (iber)

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.

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