高管的自我利益与所有利益相关者的利益:安然事件摧毁了企业文化伦理。安然(Enron)就是一个例子，金融行业的企业因日益增长的道德担忧而失败(Moore, 2014)。首先，考虑到安然存在的傲慢文化，在安然，人们被鼓励相信冒险是正确的。安然本应以一种更谨慎的方式承担风险，本应向其雇员规定同样的文化，但却被视为激励其雇员采取高风险行为。例如，安然公司的告密者，Sherron Watkins在报告安然公司的行为时表示，雇员只是被要求提供他们的数据。如果他们实现了目标，那么他们如何实现目标就无关紧要了。这导致了一种文化，员工们认为，如果他们没有被抓住，他们可以做任何他们想做的事情。事实上，安然公司的企业文化有其道德准则，但在许多关于该公司失败的研究中都指出，该公司并没有采取任何积极的措施来推广它。金融专业人士和相关行业的专业人士不会知道什么是对的什么是错的，此外，在安然公司进行的分权计划也没有支持这些价值观。在当前的道德危机背景下，权力下放只会让事情变得更糟。员工对道德的了解较少，只采取法律措施，道德与法律之间存在差距。员工绩效评估的执行方式以及薪酬计划的结构都是建立在数字的基础上的，这就说明了这一点(Moore, 2014)。
Self Interest of Executives Versus Interests of All Stakeholders: Ethics of corporate culture was destroyed in Enron. Enron is an example of an enterprise in the finance industry which failed because of its mounting ethical concerns (Moore, 2014). Firstly, consider the culture of arrogance that was present in Enron where people were given incentive to believe it was alright to take risks. Enron should have taken risks but in a more careful way and should have prescribed the same culture to its employees, but instead it was seen to motivate its employees into high risk behaviour. For instance, the whistle blower at Enron, Sherron Watkins in presenting Enron behaviour later states that employee was just asked to make their numbers. How they made their numbers did not matter, if they were meeting targets they were productive? This led to a culture where employees believed that it was alright to do whatever they want if they did not get caught. In fact, Enron had a code of ethics for its corporate culture, but it was noted in many research on the company’s failure that the company did not take any active attempt to promote it. Financial professionals and related professionals working in the industry would not have had information on what was right and wrong, and furthermore, it was also seen that the decentralization program which was going on in Enron did nothing to support these values. Decentralization in the context of ongoing ethical crises only made things worse. Employees had less information on ethics, and only followed legal measures and there was a gap between ethics and law. The way employee’s performance appraisals were conducted and the very structuring of the compensation program was built based on numbers is indicative of this (Moore, 2014).