The mental model of these Enron employees was
that they were doing exactly what they should be
doing in complying with a rule-based framework for
accounting – because their view of morality was
consistent with a legally based intentional amoral
management model (Carroll and Buchholtz, 2003,
p. 185). As Carroll and Buchholtz (2003, p. 185)
have suggested, those who follow this perspective
‘‘simply think that different rules apply in business
than in other realms of life.’’