代写论文网:组织缺乏适当控制权的案例分析

代写论文网:组织缺乏适当控制权的案例分析

安然(Enron)破产就是一个最好的例子,说明当该组织缺乏适当的控制权时会发生什么。这是最大的公司会计欺诈之一,建立在不受控制的管理,不协调的组织文化和压力的公司领导层表现(免费,麦金塔和斯坦,2007年)的背景下。管理会计是做出正确的投资决策、提供激励措施、制定资金部署战略或从市场撤出资金以减少损失的最重要要求之一。

代写论文网:组织缺乏适当控制权的案例分析

安然公司的新首席执行官斯奇林,被视为一个新的知识力量的根本转变,经常看到在分配自由和决策,这是最危险的毁灭武器(拉波波特,范尼埃尔和达伦,2009年)。员工决策的自由、被误导的文化和浮夸的领导风格,都导致了持续的会计收入误报(Sterling, 2002),并因此膨胀到无法隐藏的程度。

如上所述,缺乏适当的控制范围会导致意想不到的情况,其中之一可能会像安然公司那样。这使得在所有影响组织的事情上都必须施加最大限度的控制。如果不是为了掩盖会计欺诈,在控制得当的情况下,这些措施总是可以延缓其上升。

代写论文网:组织缺乏适当控制权的案例分析

The best example of what happens when the organisation lacks the right amount of control is that of the bankruptcy of Enron. It is one of the biggest corporate accounting frauds, built on the backdrop of uncontrolled management, misaligned organisational culture, and pressure on the company leadership to perform (Free, Macintosh and Stein, 2007). Management accounting is one of the most important requirements in taking the right decision about investing, providing incentives, strategizing deployment of funds or withdrawal of it from the market to reduce losses.

代写论文网:组织缺乏适当控制权的案例分析

Enron with its new CEO, Skilling, was seen as a new intellectual powerhouse with its radical transformation, often seen in the allocation of freedom and decision making, which turned out to be the most dangerous weapon of destruction (Rapoport, Van Niel and Dharan, 2009). The freedom of employee decisions, the misdirected culture, and flamboyant leadership, all lead to the sustenance of consistent misreporting of accounted income (Sterling, 2002), and thus ballooning to an extent that it could not be hidden.
As described above, the lack of the right extent of control leads to unexpected situations, one of which could be like that of Enron. This makes it overtly mandatory to bring in the best amount of control in everything that affects the organisation. If not to hide an accounting fraud, such measures can always defer its rise when control is of the right extent.

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