Enron discourse: The rhetoric of a resilient capitalism

Critical Perspectives on Accounting

Volumn 15, Issue 6-7, 2004, Pages 813-852

  Craig, R J ^a   Amernic, J H ^b  

^a AUSTRALIAN NATIONAL UNIVERSITY   (Australia)

^b UNIVERSITY OF TORONTO   (Canada)

Author keywords

Accounting; Andersen; Capitalism; Discourse; Enron; Framing; Ideology; Report; Rhetoric

Indexed keywords

EID: 3242694119     PISSN: 10452354     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.cpa.2002.12.001     Document Type: Article

References (42)

1. Abrahamson E. Amir E. The information content of the president's letter to shareholders J. Bus. Finance Acc. 23 8 1996 1157-1182
2. Alvesson M. Karreman D. Varieties of discourse: on the study of organizations through discourse analysis Human Relat. 53 9 2000 1125-1149
3. Amernic J.H. Craig R.J. Accountability and rhetoric during a crisis: an analysis of Walt Disney's 1940 letter to Stockholders Acc. Historians J. 27 2 2000 49-86
4. Amernic J.H. Craig R.J. Three tenors in perfect harmony: 'close reading' of the joint letter published by the heads of aluminum giants Alcan, Pechiney, and Alusuisse, announcing their mega-merger plan Crit. Perspect. Acc. 12 2001 763-795
5. Anderson F.L. Prelli L.J. Pentadic cartography: mapping the universe of discourse Quart. J. Speech 87 1 2001 73-95
6. Anon. "Leaders: thumped-thumped; American capitalism". The Economist, July 13 2002. p. 13. Reprinted in slightly revised form as "Why capitalism ain't for mugs". The Australian, July 15, 2002. p. 32.
7. Bank for International Settlements. 72nd Annual Report, July 8, 2002 [available: www.bis.org].
8. Benoit W.L. Framing through temporal metaphor: the 'bridges' of Bob Dole and Bill Clinton in their 1996 acceptance speeches Commun. Stud. 52 1 2001 70-84
9. Benston G.J. Hartgraves A. Enron: what happened and what can we learn from it. J Acc Public Policy 2002;21(2):105-27.
10. Briloff A.J. Accountancy and society: a covenant desecrated Crit. Perspect. Acc. 1 1990 5-30
11. Carrier J.G. Introduction. In: Carrier JG, editor. Meanings of the market: the free market in western culture. Oxford: Berg; 1997.
12. Corman S.B. Kuhn T. McPhee D.R. Dooley K.J. Studying complex discursive systems: centering resonance analysis of communication Human Commun. Res. 28 2 2002 157-206
13. Daughton S.M. Metaphorical transcendence: the holy war in Franklin Roosevelt's first inaugural Quart. J. Speech 79 1993 427-446
14. Den Hartog D.N. Verburg R.N. Charisma and rhetoric: communicative techniques of international business leaders Leadership Quart. 8 4 1997 355-391
15. Entman R.M. Framing: towards clarification of a fractured paradigm J. Commun. 43 4 1993 51-58
16. Gibbs Jr. R.W. The poetics of mind: figurative thought, language, and understanding. Cambridge, UK: Cambridge University Press; 1994.
17. Gibbs Jr. R.W. Authorial intentions in text understanding Discourse Processes 32 1 2001 73-80
18. Hahn U. Romacker M. Shulz S. Discourse structures in medical reports-watch out! The generation of referentially coherent and valid text knowledge bases in the MEDSYNDIKATE system Int. J. Med. Informatics 53 1999 1-28
19. Hardy C. Palmer I. Phillips N. Discourse as a strategic resource Human Relat. 53 9 2000 1227-1248
20. Hart R. DICTION: the text analysis program. Thousand Oaks, CA: Sage; 1997.
21. Harvey D. The condition of postmodernity. Oxford, UK/ Malden, MA, USA: Blackwell; 1990.
22. Hyland K. Directives: argument and engagement in academic writing Appl. Linguistics 232 2002 215-239
23. Iyengar S. Framing responsibility for political issues: the case of poverty Polit. Behav. 12 1990 19-40
24. Jönsson S. Relate management accounting research to managerial work Organ. Society 23 4 1998 411-434
25. Kitis E. Milapides M. Read it and believe it: how metaphor constructs ideology in news discourse. A case study J. Pragmatics 28 1997 557-590
26. Lakoff G. Johnson M. Metaphors we live by. Chicago and London: The University of Chicago Press; 1980.
27. McConnell D. Haslam J.A. Gibson V.R. The president's letter to Stockholders: a new look. Finan Analysts J September-October 1986;66-70.
28. Moore D.C. Feminist accounting theory as a critique of what's 'natural' in economics. In: Mirowski P, editor. Natural images in economic thought. Cambridge, UK: Cambridge University Press; 1994. p. 583-610.
29. Porter T.M. Quantification and the accounting ideal in science Social Stud. Sci. 22 1992 633-652
30. Powers Report. See Special Investigative Committee of the Board of Directors of Enron Corp.; 2002.
31. Public Citizen. Blind faith: how deregulation and Enron's influence over government looted billions from Americans. Online: www.citizen.org, December 2001.
32. Ridgway V.F. Dysfunctional consequences of performance measurements Admin. Sci. Quart. 1 2 1956 240-247
33. Sievers B. Psychotic organization as a metaphoric frame for the socioanalysis organizational and interorganizational dynamics Admin. Society 1999;31(5):588-615.
34. Special Investigative Committee. Board of Directors of Enron Corp. Report of investigation, 1 February 2002. Also Cited as "Powers Report", after its chair, W.C. Powers Jr.; 2002.
35. Stephen T. Computer-assisted concept analysis of HCR's first 25 years Human Commun. Res. 25 4 1999 498-513
36. Tennyson B.M. Ingram R.W. Dugan M.T. Assessing the information content of narrative disclosures in explaining bankruptcy J. Bus. Finance Acc. 17 3 1990 391-410
37. Tinker T. Paper Prophets. Prager: New York; 1985.
38. Tucker L.R. The framing of Calvin Klein: a frame analysis of media discourse about the August 1995 Calvin Klein jeans advertising campaign Crit. Stud. Mass Commun. 15 1998 141-157
39. Tucker R.E. Figure ground and presence: a phenomenology of meaning in rhetoric Quart. J. Speech 87 4 2001 396-414
40. Tversky A. Kahneman D. The framing of decisions and the psychology of choice Science 211 1981 453-458
41. Weick K.E. Sensemaking in organizations. Thousand Oaks, CA: Sage Publications; 1995.
42. WorldCom Inc. Press release: WorldCom announces intention to restate 2001 and first quarter 2002 financial statements. Available online: www.worldcom.com, June 25, 2002.