As McLean and Elkind report (2003, p. 143),
Enron’s accountants were doing what they thought
every other company was doing and should be doing,
‘‘except that they were doing it better and
smarter, because they were Enron, where everything
was done better and smarter.’’ Unfortunately,
Enron’s employees may have been smart about
bending the rules, but ‘‘they were not smart at all
about understanding where all that bending was
taking them (McLean and Elkind, 2003, p. 143)