Enron is examined as a critical case study to understand the role of information in the Enron’s Board’s decision-making processes. Three major events in the Enron failure were analyzed in detail using thematic analysis. Three themes were identified regarding the communication and use of information in Enron: interdependency of authority relationships, information control, and
decision protocol and policies that shaped the information that management sent to the Board during the approval process. The Board was dependent on advisors to provide approvals first, prior to Board approval. The relationships between advisors and management influenced the information sent to the Board and affected controls used to monitor deals. The Board maintained that they were unaware of red flags, such as warnings related to incomplete disclosures and conflict of interest issues. The Board received information for arrangements which required Board approval but it had limited access to information regarding Enron’s operations.
| Identifer | oai:union.ndltd.org:LACETR/oai:collectionscanada.gc.ca:OTU.1807/30155 |
| Date | 01 December 2011 |
| Creators | Ali, Natasha |
| Contributors | Choo, Chun Wei |
| Source Sets | Library and Archives Canada ETDs Repository / Centre d'archives des thèses électroniques de Bibliothèque et Archives Canada |
| Language | en_ca |
| Detected Language | English |
| Type | Thesis |
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