20 YEARS OF THE ENRON CORPORATE SCANDAL: AN ANALYSIS OF ITS SCIENTIFIC PRODUCTION IN THE LIGHT OF THE SOCIAL NETWORK ANALYSIS

• Autor(a) principal: Ribeiro, Henrique César Melo
• Data de Publicação: 2022
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/126482

The objective of this study was to investigate the development and structure of collaborative networks of scientific production on the Enron theme published in Brazilian national scientific journals indexed in the Scientific Periodicals Electronic Library (SPELL). Methodologically, one-mode and two-mode Social Network Analysis (SNA) techniques were used in 14 identified articles. The main findings were: Márcia Maria dos Santos Bortolocci Espejo stood out as the most central author. The Federal University of Paraná (FUPR) stood out both in terms of proficiency and degree. The scientific journals: Revista de Contabilidade do Mestrado em Ciências Contábeis, Contabilidade Vista & Revista, Revista de Contabilidade e Organizações, Revista Universo Contábil and Revista Mineira de Contabilidade. The most evident citations were: Law nº. 6,404/76, Attie (1998), Lopes and Martins (2005), Brazilian Institute of Corporate Governance - BICG (2004), Griffiths (1988) and Sarbanes-Oxley (2002). The most used keywords were: accounting, ethics, accounting fraud and board of directors. And the most discussed topics were: accounting fraud, Sarbanes Oxley Act, ethics, business performance, auditing and the accounting profession. In general, this study concludes a contemporary view of the scientific production of research that deals with the Enron theme in Brazilian national scientific literature, from the perspective of SNA, contributing to a better understanding and understanding of the dynamics and structure of the actors' cooperation networks involved in the process of building knowledge on the Enron theme in Brazil.