1. What risks did Sherron Watkins take in writing the six-page letter to Kenneth Lay? Do you think he should have written the letter? Why or why not? Sherron Watkins takes a big risk when she decides to write a six-page letter to Kenneth Lay. He puts his job and personal and family safety at risk. That's because she could be fired, sued, blacklisted, arrested, threatened, or even assaulted or killed by Kenneth Lay and other top executives responsible for Enron's collapse. For example, if she is fired, it is difficult for her to find another job because other employers may have doubts about her abilities since she is fired from Enron, the "most innovative company in America", as named by Fortune for six years consecutive. . Therefore, during the decision making process, there may be financial and emotional distress for Sherron Watkins. However, we believe he should have written the letter. As Sherron Watkins said in one of the interviews: “If your values ​​are questioned, leave, because you can't change an unethical society unless you're at the top. Pay attention to rationalizations. Enron's famous rationalization was: "What good are accounting rules in this country if you don't use them?" Enron has an obligation to abide by the principles underlying accounting standards and when Enron breaks the rules, there must be someone who comes out to expose or correct the errors in order to save countless lives and billions of dollars in public funds and prevent the i disasters could get worse. Additionally, Sherron Watkins, as Enron's vice president of corporate development, will be expected to adhere to Enron's code of ethics based on respect, integrity, communication and excellence. ...... middle of paper ...... some have pointed out that Watkins never actually blew the whistle by simply sending a memo to the bank robber suggesting he stop, but by the meaning of informant, he or he could have formulated the their accusations internally. This was what Watkins had done. He exposed the frauds of the senior officials and tried to persuade them and suggested that they make changes by finding a way to silently and quickly reverse and write down the transactions. While Watkins pursued ways to bring charges internally, he still did the right thing by reminding higher-ups of their illegal activities. As for that, Watkins was right to worry and become concerned about Enron's current situation at the time. She was one of their employees and was obviously worried about things regarding her future. Thus, Watkins was a whistleblower trying to expose internal corruption at Enron.