Critical Perspectives on Accounting 16 (2005) 787–796 What can we learn from a singular case like Enron? Jean-Luc Moriceau * GET/INT, 9 rue Charles Fourier, Erry 91011, France Received 7 April 2003; received in revised form 20 July 2003; accepted 30 August 2003 Abstract This story narratively contends that lessons to be learnt from Enron collapse far exceed punishments of illegal behaviors as well as some new auditing and accounting regulations. But this requires to convince the external validity of a singular case. Usual ways of claiming external validity doesn’t appear to suit this situation. Participants then try Deleuze’s concept of repetition and examines the insight this permits to gain on Enron possible lessons. This external validity criteria is finally discussed, still grounded on Enron case. © 2004 Elsevier Ltd. All rights reserved. Keywords: Enron; External validity; Repetition; Single case study Speaker 1: The game is over. Your Enron case study is brilliant, deep and thick. But it now belongs to history. Capitalism has this remarkable re- silience, to amend itself, invent new rules and born again, brand-new and even fairer. Enron collapse has triggered new laws, a return to auditing deontology. Enron did good to us, and nothing like Enron could happen anymore. There is no use carrying out an autopsy on a carcass. That’s past stories. She: Of course, there is going to be other cases of gangsterism. You’re narrow minded, don’t you want to learn anything from this drama. Can’t you think to all those having lost their jobs, their pension funds? Speaker 2: (standing from the last row) She’s right, that’s the system fault. Its inner logic compelled directors to fraud. They had no choice, the economic environment dictated dishonest behaviors so as to please shareholders—at the expenses to the workers. * Tel.: +33-1-60-764-798. E-mail address: jean-luc.moriceau@int-evry.fr (J.-L. Moriceau). 1045-2354/$ – see front matter © 2004 Elsevier Ltd. All rights reserved. doi:10.1016/j.cpa.2003.08.009