Enron was an energy company that collapsed in 2001 due to an accounting fraud scandal. On the surface, Enron had strong ethics and compliance programs, including a code of ethics and training led by top executives. However, the company's culture ultimately allowed unethical behavior. The complex accounting and lack of transparency enabled managers to misrepresent Enron's financial performance. While there were rules in place, the culture did not truly emphasize integrity and accountability. Employees may not have wanted to contradict bosses or admit to irrational decisions. An ethical culture requires employees to feel responsible for their own actions and others', to freely raise issues without fear, for managers to lead by example and communicate the importance of integrity in difficult decisions. Enron's culture