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　　A withering exposé of the unethical practices that triggered

the indictment and collapse of the legendary accounting firm.

Arthur Andersen's conviction on obstruction of justice charges

related to the Enron debacle spelled the abrupt end of the

88-year-old accounting firm. Until recently, the venerable firm had

been regarded as the accounting profession's conscience. In Final

Accounting, Barbara Ley Toffler, former Andersen partner-in-charge

of Andersen's Ethics & Responsible Business Practices

consulting services, reveals that the symptoms of Andersen's fatal

disease were evident long before Enron. Drawing on her expertise as

a social scientist and her experience as an Andersen insider,

Toffler chronicles how a culture of arrogance and greed infected

her company and led to enormous lapses in judgment among her peers.

Final Accounting exposes the slow deterioration of values that led

not only to Enron but also to the earlier financial scandals of

other Andersen clients, including Sunbeam and Waste Management, and

illustrates the practices that paved the way for the accounting

fiascos at WorldCom and other major companies.

Chronicling the inner workings of Andersen at the height of its

success, Toffler reveals "the making of an Android," the peculiar

process of employee indoctrination into the Andersen culture; how

Androids—both accountants and consultants--lived the mantra "keep

the client happy"; and how internal infighting and "billing your

brains out" rather than quality work became the all-important

goals. Toffler was in a position to know when something was wrong.

In her earlier role as ethics consultant, she worked with over 60

major companies and was an internationally renowned expert at

spotting and correcting ethical lapses. Toffler traces the roots of

Andersen's ethical missteps, and shows the gradual decay of a

once-proud culture.

Uniquely qualified to discuss the personalities and principles

behind one of the greatest shake-ups in United States history,

Toffler delivers a chilling report with important ramifications for

CEOs and individual investors alike.

From the Hardcover edition.

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书籍介绍

A withering exposé of the unethical practices that triggered the indictment and collapse of the legendary accounting firm.

Arthur Andersen's conviction on obstruction of justice charges related to the Enron debacle spelled the abrupt end of the 88-year-old accounting firm. Until recently, the venerable firm had been regarded as the accounting profession's conscience. In Final Accounting , Barbara Ley Toffler, former Andersen partner-in-charge of Andersen's Ethics & Responsible Business Practices consulting services, reveals that the symptoms of Andersen's fatal disease were evident long before Enron. Drawing on her expertise as a social scientist and her experience as an Andersen insider, Toffler chronicles how a culture of arrogance and greed infected her company and led to enormous lapses in judgment among her peers. Final Accounting exposes the slow deterioration of values that led not only to Enron but also to the earlier financial scandals of other Andersen clients, including Sunbeam and Waste Management, and illustrates the practices that paved the way for the accounting fiascos at WorldCom and other major companies.

Chronicling the inner workings of Andersen at the height of its success, Toffler reveals "the making of an Android," the peculiar process of employee indoctrination into the Andersen culture; how Androids—both accountants and consultants--lived the mantra "keep the client happy"; and how internal infighting and "billing your brains out" rather than quality work became the all-important goals. Toffler was in a position to know when something was wrong. In her earlier role as ethics consultant, she worked with over 60 major companies and was an internationally renowned expert at spotting and correcting ethical lapses. Toffler traces the roots of Andersen's ethical missteps, and shows the gradual decay of a once-proud culture.

Uniquely qualified to discuss the personalities and principles behind one of the greatest shake-ups in United States history, Toffler delivers a chilling report with important ramifications for CEOs and individual investors alike.

From the Hardcover edition.