What Lessons Can We Learn From Enron's Collapse: A Case Study

Authors

Strategic Management, Case study, financial reporting, abuses of reporting rules, lessons

The purpose of this case is to encourage students to think about the abuses of financial

reporting rules by Enron and other companies in recent years. It provides

students with an opportunity to critically examine the business environment that

prevailed in the 1990s, the causes of the abuses of financial reporting rules, and the

lessons to be learned from them. The case can be used in a financial reporting

course (intermediate accounting or seminar in financial reporting), a finance course,

or a business ethics course. A suggested number of questions and recommended

approaches for discussing them are included in the teaching note along with selected

bibliography. Some of the questions are directly related to the case, and

others may require further reading and research.

2020-12-01

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