Enron and the 12 steps of white-collar crime
by Randy Appel; Jae Fratzl; Ruth B. McKay; Carey Stevens
International Journal of Business Governance and Ethics (IJBGE), Vol. 9, No. 4, 2014

Abstract: In 2001, Enron Corporation (Enron) filed for Chapter 11 bankruptcy protection due to accounting irregularities. At the core of the failure was a corporate culture that held in contempt regulatory oversight, financial disclosure and the governance process. This paper applies a 12-step model of white-collar crime (McKay et al., 2010) to the case of Enron. The analysis is based on an interview with Sherron Watkins, whistleblower and former employee of Enron, as well as other coverage of the Enron collapse. This paper presents the value of the model as applied to a single organisation and makes recommendations based on the application.

Online publication date: Tue, 31-Mar-2015

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