Mary Douglas, risk and accounting failures

Critical Perspectives on Accounting

Volumn 20, Issue 4, 2009, Pages 492-508

  Linsley, Philip M ^a   Shrives, Philip J ^b  

^a UNIVERSITY OF YORK   (United Kingdom)

^b NORTHUMBRIA UNIVERSITY   (United Kingdom)

Author keywords

Accounting failure; Anthony Giddens; Cultural theory; Grid group; Mary Douglas; Risk; Trust; Ulrich Beck

Indexed keywords

EID: 67349220130     PISSN: 10452354     EISSN: 10959955     Source Type: Journal    
DOI: 10.1016/j.cpa.2008.05.004     Document Type: Article

References (88)

1. Alexander J. Critical reflections on 'reflexive modernization'. Theory, Culture and Society 13 4 (1996) 133-138
2. Arnold B., and de Lange P. Enron: an examination of agency problems. Critical Perspectives on Accounting 15 6-7 (2004) 751-765
3. Bakan J. The corporation (2004), Constable, London
4. Baker C.R., and Hayes R. Reflecting form over substance: the case of Enron. Critical Perspectives on Accounting 15 6-7 (2004) 767-785
5. Beck U. Risikogesellschaft: Auf Dem Weges einem andere Moderne (1986), Suhrkampf, Frankfurt
6. Beck U. World risk society (1999), Polity, Cambridge
7. Beck U., Giddens A., and Lash S. Reflexive modernization (1994), Polity Press, Cambridge
8. Beetham D. Democracy (2005), Oxford, Oneworld
9. Benston G.J., and Hartgraves A.L. Enron: what happened and what we can learn from it. Journal of Accounting and Public Policy 21 2 (2002) 105-127
10. Boholm A. Risk perception and social anthroplogy: critique of cultural theory. Ethnos 61 1-2 (1996) 64-84
11. Breeden RC. Restoring trust. Report to The Hon. J.S. Rakoff on Corporate Governance for the Future of MCI Inc.; 2003.
12. BusinessWeek. The Betrayed Investor 2002;(February 25). Available at: http://www.businessweek.com/magazine/content/02_08/b3771001.htm?chan=sea rch [Accessed April 29, 2008].
13. Chabrak N., and Daidj N. Enron: widespread myopia. Critical Perspectives on Accounting 18 5 (2007) 539-557
14. Chaney P.K., and Philipich K.L. Shredded reputation: the cost of audit failure. Journal of Accounting Research 40 4 (2002) 1221-1245
15. Chatterjee S. Enron's incremental descent into bankruptcy: a strategic and organisational analysis. Long Range Planning 36 2 (2003) 133-149
16. Clark A. Enron's former chief is jailed for 24 years. The Guardian October 24 (2006)
17. Clarke F., and Dean G. Indecent disclosure: gilding the corporate lily (2007), Cambridge University Press, Melbourne
18. Clarke T. Accounting for Enron: shareholder value and stakeholder interests. Corporate Governance 13 5 (2005) 598-612
19. Coffee Jr, JC. What caused Enron? A capsule social and economic history of the 1990s. Cornell Law Review 2004;89(2):269-309. Republished in Clarke T, editor. Theories of corporate governance. Abingdon: Routledge; 2004. p. 333-58.
20. Craig R.J., and Amernic J.H. Enron discourse: the rhetoric of a resilient capitalism. Critical Perspectives on Accounting 15 6-7 (2004) 813-851
21. Cullinan C. Enron as a symptom of audit process breakdown: can the Sarbanes-Oxley act cure the disease?. Critical Perspectives on Accounting 15 6-7 (2004) 853-864
22. Dake K. Myths of nature: culture and the social construction of risk. Journal of Social Issues 48 4 (1992) 21-37
23. Douglas M. Purity and danger: an analysis of concepts of pollution and taboo (1966), Routledge & Kegan Paul, London
24. Douglas M. Natural symbols (1970), Barrie & Rockliff, London
25. Douglas M. Cultural bias. Royal Anthropological Institute, Occasional Paper 35, 1978. Republished in the Active voice. London: Routledge & Kegan Paul; 1982. p. 183-254.
26. Douglas M. Risk acceptability according to the social sciences (1986), Routledge & Kegan Paul, London
27. Douglas M. Risk as a forensic resource. Daedalus 119 4 (1990) 1-16
28. Douglas M. Risk and blame: essays in cultural theory. Paperback ed. London: Routledge; 1994.
29. Douglas M., and Wildavsky A. Risk and culture: an essay on the selection of technical and environmental dangers (1982), University of California Press, London
30. Elliott A. Beck's sociology of risk: a critical assessment. Sociology 36 2 (2002) 293-315
31. Ericson R.V., and Doyle A. Risk and morality. In: Ericson R.V., and Doyle A. (Eds). Risk and morality (2003), University of Toronto Press, Toronto 1-10
32. Evans N. Enronitis, Witch-Hunts and financial hypochondria. Euromoney March (2002) 42-47
33. Frank R.H. Income inequality and the protestant ethic. In: Nee V., and Swedberg R. (Eds). On capitalism (2007), Stanford University Press, Stanford 71-89
34. Freudenburg W.R., and Pastor S.K. Public responses to technological risks: toward a sociological perspective. The Sociological Quarterly 33 3 (1992) 389-412
35. Froud J. The private finance initiative: risk, uncertainty and the state. Accounting, Organizations and Society 28 6 (2003) 567-589
36. Froud J., Johal S., Papazian V., and Williams K. The temptation of Houston: a case study of financialisation. Critical Perspectives on Accounting 15 6-7 (2004) 885-909
37. Fuerman R.D. Accountable accountants. Critical Perspectives on Accounting 15 6-7 (2004) 911-926
38. Gavious I. Alternative perspectives to deal with auditors' agency problem. Critical Perspectives on Accounting 18 4 (2007) 451-467
39. Giddens A. The consequences of modernity (1990), Polity Press, Cambridge
40. Gordon JN. What Enron means for the management and control of the modern business corporation: some initial reflections. The University of Chicago Law Review 2002;69(3):1233-50. Republished in Clarke T, editor. Theories of corporate governance. Abingdon: Routledge; 2004. p. 322-32.
41. Green D.L. Litigation risk for auditors and the risk society. Critical Perspectives on Accounting 10 3 (1999) 339-353
42. Hanlon G., Goode J., Greatbatch D., Luff D., O'Cathain A., and Strangleman T. Risk society and the NHS: from the traditional to the new citizen?. Critical Perspectives on Accounting 17 2-3 (2006) 270-282
43. Gross B. Investment Outlook August 2007. Available at: http://www.pimco.com/LeftNav/Featured+Market+Commentary/IO/2007/IO+Augus t+2007.htm [Accessed April 29, 2008].
44. Hardin R. The systemic anticulture of capitalism. In: Nee V., and Swedberg R. (Eds). On capitalism (2007), Stanford University Press, Stanford 21-41
45. Healy P.M., and Palepu K.G. The fall of Enron. Journal of Economic Perspectives 17 2 (2003) 3-26
46. Hechter M. The rise and fall of normative control. Accounting, Organizations and Society 2008;33(6):663-76.
47. Hendry J. Cultural theory and contemporary management organization. Human Relations 52 5 (1999) 557-577
48. Irwin A., Simmons P., and Walker G. Faulty environments and risk reasoning: the local understanding of hazards. Environment and Planning A 31 (1999) 1311-1326
49. Jones T.C., and Dugdale D. ABC and the juggernaut of modernity. Accounting, Organizations and Society 27 1-2 (2002) 121-163
50. Kaminski V., and Martin J. Transforming Enron: the value of active management. Journal of Applied Corporate Finance 13 4 (2001) 39-49
51. Krugman P. The great unravelling (2004), Penguin, London
52. Lee T.A. Financial reporting and corporate governance (2006), Wiley, Chichester
53. Lewis L., and Unerman J. Ethical relativism: a reason for differences in corporate social reporting?. Critical Perspectives on Accounting 10 4 (1999) 521-547
54. Lupton D. Risk (1999), Routledge, London
55. Lupton D., and Tulloch J. Risk is part of your life: risk epistemologies among a group of Australians. Sociology 36 2 (2002) 317-334
56. Macintosh N.B., and Baker C.R. A literary theory perspective on accounting: towards heteroglossic reports. Accounting, Auditing and Accountability Journal 15 2 (2002) 184-222
57. McGoun E.G., Dunkak W.H., Bettner M.S., and Allen D.E. Walt's street and wall street: theming, theater, and experience in finance. Critical Perspectives on Accounting 14 6 (2003) 647-661
58. McLean B. Is Enron overpriced? Fortune 2001;143(5):122-5.
59. McLean B. Uh-oh. It's Enron all over again. Fortune 2007;(November 14). Available at http://money.cnn.com/2007/11/13/news/companies/bulldog_enron.fortune/ind ex.htm [Accessed April 16, 2008].
60. McLean B., and Elkind P. The smartest guys in the room (2004), Penguin, London
61. McLean B, Elkind P. Death of a disgraced energy salesman. Fortune 2006;(July 10). Available at http://money.cnn.com/2006/07/10/news/newsmakers/lay_obit.fortune/index.h tm [Accessed April 16, 2008].
62. McMillan K.P. Trust and the virtues: a solution to the accounting scandals?. Critical Perspectives on Accounting 15 6-7 (2004) 943-953
63. McSweeney B. The unbearable ambiguity of accounting. Accounting, Organizations and Society 22 7 (1997) 691-712
64. Moriceau J.-L. What can we learn from a singular case like Enron. Critical Perspectives on Accounting 16 6 (2005) 787-796
65. Mouck T. Institutional reality, financial reporting and the rules of the game. Accounting, Organizations and Society 29 5-6 (2004) 525-541
66. Nussbaum B. Can you trust anybody anymore?. Businessweek January 28 (2002) 39-40
67. O'Connell B.T. Enron.Con: he that filches from my good name ... makes me poor indeed. Critical Perspectives on Accounting 15 6-7 (2004) 733-749
68. O'Reilly B. The power merchants. Fortune 2000;(April 17). Available at: http://money.cnn.com/magazines/fortune/fortune_archive/2000/04/17/278071 /index.htm [Accessed April 3, 2008].
69. Power M. The risk management of everything: rethinking the politics of uncertainty (2004), Demos, London
70. Rayner S. Cultural theory and risk analysis. In: Krimsky S., and Golding D. (Eds). Social theories of risk (1992), Praeger, Westport 83-115
71. Reinstein A., and McMillan J.J. The Enron debacle: more than a perfect storm. Critical Perspectives on Accounting 15 6-7 (2004) 955-970
72. SEC Complaint Civil Action No. H-04-0284. Available at http://www.sec.gov/litigation/complaints/comp18582.htm [Accessed April 10, 2008].
73. Roman B. No more business as usual. New Ground 2002;83(July-August). Available at http://www.chicagodsa.org/ngarchive/ng83.html#anchor188930 [Accessed May 1, 2008].
74. Sanchez G. From Enron to activism. MotherJones 2002;(April 24). Available at: http://www.motherjones.com/cgi-bin/print_article.pl?url=http://www.mothe rjones.com/news/feature/2002/04/enron_act.html [Accessed April 30, 2008].
75. Sridharan U.V., Caines W.R., McMillan J., and Summers S. Financial statement transparency and auditor responsibility: Enron and Andersen. International Journal of Auditing 6 3 (2002) 277-286
76. Tansey J., and O'Riordan T. Cultural theory and risk: a review. Health, Risk and Society 1 1 (1999) 71-90
77. Taylor-Gooby P., and Zinn J.O. Current directions in risk research: new developments in psychology and sociology. Risk Analysis 26 2 (2006) 397-411
78. Teather D. Ebbers, Icon of dotcom Greed jailed for 25 years. The Guardian July 14 (2005)
79. Tonge A., Greer L., and Lawton A. The Enron story: you can fool some of the people some of the time .... Business Ethics: A European Review 12 1 (2003) 4-22
80. Trinkaus J., and Giacalone J. The silence of stakeholders: zero decibel level at Enron. Journal of Business Ethics 58 1 (2005) 237-248
81. Unerman J., and O'Dwyer B. Enron, WorldCom, Andersen et al.: a challenge to modernity. Critical Perspectives on Accounting 15 6-7 (2004) 971-993
82. Watkins S. Interview with BBC Radio 4. The choice-interview with Sherron Watkins. Broadcast; September 12, 2006.
83. Weber J., Palmeri C., Lavelle L., Byrnes N., and Zellner W. Can Andersen survive?. BusinessWeek January 28 (2002) 46-47
84. Wildavsky A., and Dake K. Theories of risk perception: who fears what and why?. Daedalus 119 4 (1990) 41-60
85. Wilkinson I. Social theories of risk perception: at once indispensable and insufficient. Current Sociology 49 1 (2001) 1-22
86. Wyatt A.R. Accounting professionalism-they just don't get it!. Accounting Horizons 18 1 (2004) 45-53
87. Wynne B. May the sheep safely graze? A reflexive view of the expert-lay knowledge divide. In: Lash S., Szerszynski B., and Wynne B. (Eds). Risk, environment and modernity-towards a new ecology (1996), Sage, London 44-83
88. Zinn JO. Literature review: sociology and risk. SCARR working paper 1. University of Kent; 2004.