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Senin, 23 Februari 2009


rEspon mu... 
Anomaly often happen at all area, not with the exception of anomaly accountancy profession and business profession. in this article me lifts case problem Enron. 
.Case identification Enron: 
 Several company big at united America involved business scandal that causes destruction in company. one of them Enron. 
 Case Enron revealed in December 2001 and then bloom year 2002. 
 Go down it share price or drastic effect exchange at various world split. 
 Case Enron found financial statement manipulation with register profit 600 million while company to lost, with a purpose to so that permanent investor interested in share Enron. 
 Director and a large part employee Enron come from shade Andersen. Enron shade client Anderson. 
 Beginning year 2001 shade evaluation results Anderson permanent defend Enron as client. 
 In the middle of the 2001 one of the executive Enron at report question practice accounting company that evaluated indisposed to CEO and shade partner Andersen. 
 CEO Enron assign to do investigation. investigation result there is no serious matter necessary is payed. 
 16 Octobers 2001 Enron published financial statement, Enron experience profit that increase from previous period. 
 CEO Enron doesn't explain in detail about special accountancy cost load (special accounting charge/expense) as big as 1 milliard, actually lost as big as 644 million. 
 2 Decembers 2001 Enron register bankruptcy and has debt as big as more than 1 billion. 
 Enron and shade Andersen chargeable do criminal in the form of document smashing related to investigation on bankruptcy Enron. 
 Pension fund Enron a large part invested in the form of share Enron, share price Enron then decreased and almost bothing, there is no the value. 
 June 2002 shades Andersen stopped as auditor Enron. 
 date 14 march 2002 America department of judgement has decided shade Andersen guilty on accusation has done be slow in course of judicature because smash documents that at are investigating. 
 shade Andersen then get negative consequence from case Enron shaped loses client, affiliation desertion that joint forces with other shade and forced open to increase hit shade official involvement Andersen in case Enron. 

Theory that support: 
Ethics value hits true and wrong that professed a group or society. based on case Enron found several anomaly accountancy profession ethics that is manipulate accountancy companies and falsehood public. 
sanction that accepted by Enron and shade Andersen shaped law sanction, because has scale big and harm other party right. 
theory that support in the field of profession ethics and business ethics that is pass development understands ethics related to case Enron that is: 
• Teleology 
• Machiavelli 

Teleology be action is assumed morally true if produce desirable some people, that is delight, erudition, character growth, a self importance, or use. Teleology divided two (2) that is egoism and Uttilitarism. In case Enron belong in egoism because Enron and shade Andersen cover real situation on finance with profit Enron so that share Enron permanent likes investor. Understand Machiavelli also related to case Enron because Enron get more many rewards compared he has obtained when hasn't do accountancy manipulation. Enron make use situation to get individual profit with not obedient rule and do action not ethical. 
Follow me completion that must be finished that is Enron and shade Andersen must give action firm so that individual in concerned must not repeating the error and individual other doesn't imitate a part or entire bad actions that done Enron. All shades must independent pursuant to operative. 
There opinion that other. . ?Lets share…

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