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Annotated bibliography Discuss the management practices at Enron with regard to three ethical principles of the Global Business Standards Codex. Essay Example

  • Category:
    Finance & Accounting
  • Document type:
    Research Paper
  • Level:
    Undergraduate
  • Page:
    3
  • Words:
    1524

Annotated bibliography
Discuss the management practices at Enron with regard to three ethical principles of the Global Business Standards Codex.

Assignment Cover Sheet
200336 Business Academic Skills

College of Business — School of Marketing

Unit name and number:

200336 Business Academic Skills

Workshop day:

Workshop time:

Workshop room:

Workshop tutor:

Title of assignment:

Researching Section 2: Annotated Reference List

480 words plus references

In Week 6 Workshop (beginning 5 September)

Campus enrolment:

Declaration:

  • I hold a copy of this assignment if the original is lost or damaged.

  • I hereby certify that no part of this assignment or product has been copied from any other student’s work or from any other source except where due acknowledgement is made in the assignment.

  • No part of the assignment/product has been written/produced for me by any other person except where collaboration has been authorised by the subject lecturer/tutor concerned.

  • .(which may retain a copy on its database for future plagiarism checking) submitted to plagiarism detection software programs for the purpose of detecting possible plagiarism I am aware that this work may be reproduced and

  • .(i.e. having a zero report may still result in plagiarism) plagiarism detection software programs are not the only means that will be used to detect plagiarism I am aware that the

Signature: ______________________________________

Note: An examiner or lecturer/tutor has the right to not mark this assignment if the above declaration has not been signed.

RESEARCHING SECTION 2: ANNOTATED REFERENCE LIST

Assessment question

Discuss the management practices at Enron with regard to three ethical principles of the Global Business Standards Codex.

Type your responses in the boxes below:

Reference 1: Internet (Non-scholarly)

http://www.ecologia.org/isosr/globgov04.htmlFord Foundation, (2004). Governance by Standards: Opportunities for Civil Society Organizations. ECOLOGIA, Retrieved from

Annotation 1: Summary

This article looks at the implication of scandals like Enron in the context of the changing business field which is far ahead of the regulations that the government and the civil service has been trying to come up with.

Annotation 1: Use

This article gives a chance to put the Enron scandal and other similar scandals in the context of the various international standards like CODEX.

Reference 2: Newspaper Article (Non-scholarly)

March 2010.th, 25Time BusinessGandel, S. (2010). Will Enron Play on Broadway?

Annotation 2: Summary

This article tries to explores the all the actors of Enron scandal and especially the behind the scene actors in order to dissect the scandal.

Annotation 2: Use

This article gives us a chance to comprehend the complexity of the conspiracy and how regulations and ethical principles can be used to defraud gullible investors.

Reference 3: Trade Journal / Industry Magazine (Non-scholarly)

(April): 100-108.Harvard Business ReviewHeinemann, B. W. (2007). Avoiding Integrity Land Mines.

Annotation 3: Summary

This article explores the extent of lapse in integrity in recent times and the effect of government measures to reverse and remedy the situation.

Annotation 3: Use

This article gives us an understanding of the genesis and the current state of what has been billed as an ever decaying system in terms of breakdown in integrity.

Reference 4: Scholarly Magazine (Quasi-scholarly)

. 15: 389-429.Journal of Bankruptcy Law and PracticeLevitin, J., A. (2006). The Limits of Enron: Counterpart Risk in Bankruptcy Claim Trading

Annotation 4: Summary

Thisarticle explores the recent development on the bankruptcy claims that have been necessitated by a number of recent bankruptcy claims that includes the Enron bankruptcy claim. It particularly looks at the application of bankruptcy claim in Enron and its effect on the traditional application of equitable conduct.

Annotation 4: Use

This article enables us to see the extent of unethical conduct and practices that were perpetuated by Enron auditors and management from where we can use to CODEX to draw conclusion of the same.

Reference 5: Industry / Government Website (Scholarly)

Jickling, M, (2002). The Enron Collapse: An Overview of Financial Issues. CRS Report for Congress. <Retrieved from http://fpc.state.gov/documents/organization/9267.pdf

Annotation 5: Summary

This article explores the various financial oversight issues raised by the Enron scandals. In this regard it examines the accounting system used by Andersen and why it failed to offer a clear picture of Enron’s true condition, the ‘independent’ auditors, the management and the analyst and bond raters in wall street, all of who missed to see trouble in time.

Annotation 5: Use

By giving us such an overview this article helps us in our designing of measures and approaches of averting similar scandals in future.

Reference 6: University / Research Centre (Scholarly)

Salter, S., M. (2010). Lawful but Corrupt: gaming and the problem of Institutional Corruption in the Private Sector. Harvard Business School, Working Paper.

Annotation 6: Summary

This paper illustrates how gaming of the rules of the society by corporate bodies ameliorates the problem of institutional corruption in the business world. Gaming in this regard referring to the use of legal technicalities and other manifestations of fraud. That corporation are now using to gain a competitive advantage over rivals.

Annotation 6: Use

Through this article we can be able to uncover the intricate web of corruption in Enron case and the legal loopholes they exploited and most importantly us that knowledge to seal them.

Reference 7: Chapter in an Edited Book (Scholarly)

. New York: McGraw-Hill Irwin.Ethical Obligations and Decision Making in AccountingMintz, S. & Morris, R., E. (2008).

Annotation 7: Summary

The dominant principle in this text is that ethical responsibilities of auditors and auditors are best comprehended in the framework of professional obligations comprising of; audits function, legal liabilities, obligation to detect and prevent fraud, needs of financial reporting, and a person’s in the corporate government system.

Annotation 7: Use

This text enables student to put unethical practices and conducts of Enron and other past fraud in context as they evaluate them through the framework of CODEX and other ethical benchmarks.

Reference 8: Journal Article (Scholarly)

, 47(2): 277-323. Journal of Accounting ResearchBall, R. (2009). Market and political/Regulatory Perspectives on the Recent Accounting Scandals.

Annotation 8: Summary

Other than looking at the recent scandals, such as Enron, in the perspective of regulatory and political process this article speculates on issues such as; the probable causes of such behaviours, the reason why the occurred at the same period, the probable culprit of the “death’ Andersen – SEC or Market, the kind of accounting system (principles-based or rules-based) that US operates, among other pertinent questions.

Annotation 8: Use

By speculating on the answers to these questions this article afford us a chance to dissert a number of recent scandals and most importantly Enron.

Marking Matrix — Office use only

Reference

Expression, SP&G

RESEARCHING SECTION 2: ANNOTATED REFERENCE LIST /40 %

Clear Fail

Needs Work

Distinction

High Distinction

reference

Not in any known referencing format

  • OR required bibliographic details Missing

  • references included.No

but:in Harvard style not references areAll or most

  • required bibliographic details are present.All

  • May or may not include view date and url/data base/DOI.

but:All references are in Harvard style

  • and/or present not required bibliographic details are Some

  • They are poorly formatted.

acceptable:The Harvard style is

  • and/or of the required bibliographic details are present Most

  • Not correctly formatted.

very good:The Harvard style is

  • but required bibliographic details are present; All

  • and/orIt is not properly punctuated

  • May or may not include view date and url/data base/DOI.

  • Correctly formatted.

excellent:The Harvard style is

  • Authors’ names are presented correctly

  • Date presented correctly

  • Titles are italicised

  • All required bibliographic details are present

  • May or may not include view date and url/data base/DOI.

  • andProperly punctuated

  • Correctly formatted.

8.5-10.0

Less than 3 genres are included.

correctly identified.notAll or most genres are included but are

3 genres are included and correctly identified.

4-5 genres are included and correctly identified.

6-7 genres are included and correctly identified.

All required genres are included and correctly identified.

Less than 3 annotations clearly summarise the appropriate information.

3-4 annotations clearly summarise the appropriate information.

5 annotations clearly summarise the appropriate information.

6 annotations clearly summarise the appropriate information.

7 annotations clearly summarise the appropriate information.

All 8 annotations clearly summarise the appropriate information.

Less than 3 annotations identify specific information and highlight how it could be used to address the assessment task.

3-4 annotations identify specific information and highlight how it could be used to address the assessment task.

5 annotations identify specific information and highlight how it could be used to address the assessment task.

6 annotations identify specific information and highlight how it could be used to address the assessment task.

7 annotations identify specific information and highlight how it could be used to address the assessment task.

All 8 annotations identify specific information and highlight how it could be used to address the assessment task.

8.5-10.0

Expression, spelling, grammar & punctuation

grammatical errors which make the essay difficult to comprehend.majorThere are

  • or/and formal, objective and concise language Does not use

  • of spelling, grammatical and punctuation errors.a lotThere are

  • and/or formal, objective and concise language Sometimes uses

  • spelling, grammatical and punctuation errors.someThere are

  • and/or formal, objective and concise language Mostly uses

  • spelling, grammatical and punctuation errors.few are a There

  • or formal, objective and concise language Uses

  • spelling, grammatical and punctuation errors.minor are There

  • and formal, objective and concise language Uses

  • spelling, grammatical and punctuation errors.no are There

Number of Days Late

Late Penalties
(minus 4 marks/day)

Annotated bibliography
Discuss the management practices at Enron with regard to three ethical principles of the Global Business Standards Codex. 1

The Assessment should be 480 words including Bibliography please