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Social Capital in Arthur Andersen
The Impact of Organizational Destruction
R. Drew Sellers,
Case Western Reserve University
Larry M. Parker, Case Western Reserve University
ABSTRACT. Social capital concepts are applied to the destruction of Arthur Andersen. The extensive theory and research of social capital is reviewed in the paper, but little research exists concerning organizational destruction. This paper extends the perspectives of social capital into organizational destruction by examining the most important example of organizational destruction in public accounting, the demise of Arthur Andersen. The study examines the effects of the firm’s destruction on organizational specific social capital. Grounded theory methodology is employed. Interviews with subjects (with Arthur Andersen at its dissolution) are analyzed. The results provide insight into post destruction social capital. Findings included that, while social capital can be destroyed, social capital often remains, and in some circumstances becomes greater. A model suggested by the results is developed which may guide future research, particularly with regard to accountants and accounting organizations.
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