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Case
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Reference no. IMD-1-0195
Published by: Institute for Management Development (IMD)
Originally published in: 2003
Version: 14.04.2004

Abstract

This case charts the collapse of Enron, examines the role of various parties including senior management, the board and the auditors. It also looks at the complex structures and accounting policies used to artificially inflate both revenues and profits, and to conceal these from shareholders and others. It brings out key learning points on risk management, corporate governance, ethics and controls of a complex enterprise.

Teaching and learning

This item is suitable for postgraduate and executive education courses.

Time period

The events covered by this case took place in 2001.

Geographical setting

Region:
Americas
Country:
United States

Featured company

Enron
Turnover:
USD 100 billion
Industry:
Energy

About

Abstract

This case charts the collapse of Enron, examines the role of various parties including senior management, the board and the auditors. It also looks at the complex structures and accounting policies used to artificially inflate both revenues and profits, and to conceal these from shareholders and others. It brings out key learning points on risk management, corporate governance, ethics and controls of a complex enterprise.

Teaching and learning

This item is suitable for postgraduate and executive education courses.

Settings

Time period

The events covered by this case took place in 2001.

Geographical setting

Region:
Americas
Country:
United States

Featured company

Enron
Turnover:
USD 100 billion
Industry:
Energy

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