Ethical Conflicts at Enron: Moral Responsibility in Corporate Capitalism
安然公司举报人Sherron Watkins反思安然丑闻，指出管理层、市场及监管机构均未能保护股东利益，强调资本主义体系的有效运行需要道德、经济和政治责任的共同履行。
Sherron Watkins, who was selected as one of Time magazine's persons of the year for her role as the whistleblower in the Enron scandal presents her personal opinions not only on what went wrong at Enron, but on what is wrong with the whole system that this country's equity market relies upon to function properly. Not only did Enron's management and consultants fail the company's shareholders and employees, but the market and watchdog agencies also failed to protect shareholder interests as well. The successful functioning of the capitalist system requires the exercise of moral as well as economic and political responsibility.