Using the ethnostatistics methodology to reconcile rhetoric and reality: an examination of the management release of Enron’s year end 2000 results
Qualitative Research in Accounting & Management
ISSN: 1176-6093
Article publication date: 1 July 2004
Abstract
We analyzed the earnings release of the Enron Corporation for the year ended December 31, 2000. By applying the methodology of ethnostatistics we were able to gain insight into the environment of earnings releases, the underlying meanings ascribed within the content and the resulting limitations on those third party users who rely upon the information provided. Moreover, with this understanding, we were better able to contrast the rhetoric employed by management in light of the reality of a deteriorating company. Our contribution provides for a comprehensive application of ethnostatistics in sensemaking of organizational disclosures and further extends the utility of the ethnostatistics methodology beyond academia.
Keywords
Citation
Smith, W.L., Boje, D.M. and Gardner, C. (2004), "Using the ethnostatistics methodology to reconcile rhetoric and reality: an examination of the management release of Enron’s year end 2000 results", Qualitative Research in Accounting & Management, Vol. 1 No. 2, pp. 1-16. https://doi.org/10.1108/11766090410813337
Publisher
:Emerald Group Publishing Limited
Copyright © 2004, Emerald Group Publishing Limited