At Enron, this was accomplished by breaking down tasks into small chunks so that no one person was ultimately responsible for a decision and could claim ignorance when caught. Former Enron chief executive Jeffrey K. Skilling excused his behavior at his trial by saying, “I’m not an accountant.”
这些外部的惩罚可能取代我们做错事后的那种自责。在安然事件中，通过将许多的任务化整为零，以至在最终丑闻曝光以后也找不到某位个人对某一无知的决策负责。前安然的首席执行官Jeffrey K. Skilling在受审时为自己的行为辩解说：“我又不是会计。”