Tilannetekijät eettistä harkintaa edellyttävissä laskentatoimen tilanteissa : pahuuden psykologia Enronissa
Year of publication
2022
Authors
Syrén, Heljä
Abstract
Several studies have sought to explain the process that led to the disaster of Enron Corporation in 2001. In order to investigate the role of business ethics and accounting in this case, we draw on social psychology, especially the theory of Lucifer-effect (Zimbardo, 2008). Our data comprise nine published research articles and a document film concerning the Enron case. Our findings suggest that situational factors, such as diffusion of personal responsibility, authority, inaction and group pressure explain how and why the evil went further and further within and beyond organizational boundaries and why accounting controls failed in this process. We contribute to the scarce knowledge on the ethical issues that accounting professionals may face.
Show moreOrganizations and authors
University of Jyväskylä
Syrén Heljä
Publication type
Publication format
Article
Parent publication type
Journal
Article type
Original article
Audience
ScientificPeer-reviewed
Peer-ReviewedMINEDU's publication type classification code
A1 Journal article (refereed), original researchPublication channel information
Publisher
Volume
27
Issue
1
Pages
39-49
ISSN
Publication forum
Publication forum level
1
Open access
Open access in the publisher’s service
Yes
Open access of publication channel
Fully open publication channel
Self-archived
Yes
Other information
Fields of science
Business and management
Keywords
[object Object],[object Object]
Publication country
Finland
Internationality of the publisher
Domestic
Language
Finnish
International co-publication
No
Co-publication with a company
No
The publication is included in the Ministry of Education and Culture’s Publication data collection
Yes