Institutional theory is becoming one of the dominant theoretical perspectives in organization theory and is increasingly being applied in accounting research to study the practice of accounting in organizations. However, most institutional theory research has adequately theorized neither the...

Purpose – The purpose of this paper is to consider an archetypal illustration of change possibilities manifested in a corporation, Enron Corporation, operating within the context of global market capitalism. Design/methodology/approach – The approach taken is a theory guided case study....