Carillion: building on shaky ground
Publication date: 12 November 2021
Issue publication date: 8 February 2022
Abstract
Research methodology
The case uses Carillion plc, a company which focussed on providing maintenance, facilities management and energy services to buildings and large property estates, in public and private sectors; infrastructure services for roads, railways and utility networks, with contracts including road and hospital construction and many strategic service contracts, e.g. free school meals. The case uses financial analysis techniques to explore whether the failure was foreseeable and questions the extent to which existing international financial reporting standards support or inhibit the decision usefulness they aspire to. The case uses only publicly available information.
Complexity academic level
This case can be used in undergraduate financial reporting and current issues in accounting courses/modules at the postgraduate level.
Keywords
Acknowledgements
Disclaimer. This case is intended to be used as the basis for class discussion rather than to illustrate either effective or ineffective handling of a management situation. The case was compiled from published sources.
Citation
Smith, S. (2022), "Carillion: building on shaky ground", , Vol. 18 No. 1, pp. 6-33. https://doi.org/10.1108/TCJ-06-2020-0062
Publisher
:Emerald Publishing Limited
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