In this article, the author will evaluate the management planning function within Arthur Andersen. More specifically, the article will address at least one issue of legal, ethical and social responsibility that affects Arthur Andersen. Additionally, this article will analyze the impact of these factors on Arthur Andersen's management planning. Finally, this article will analyze at least three factors that influence Arthur Andersen's strategic, tactical, operational and contingency planning. The firm of Arthur Andersen LLP was founded in 1913 by Arthur Andersen and Clarence DeLany and named Andersen, DeLany & Co. The firm later changed its name to Arthur Andersen & Co. in 1918. Arthur Andersen LLP, based in Chicago, Illinois, was one of the "Big Five" accounting firms that provided audit, tax and consulting services for large companies, such as Enron. In 2002, pending the outcome of the Justice Department's prosecution for obstruction of justice, the firm agreed and voluntarily relinquished its licenses and rights to practice auditing and other financial services to the States -United. These accusations stemmed from the company's handling of the audit of Enron, an energy company, which resulted in the loss of more than 85,000 jobs, the devaluation of Enron's stock from more than $90 per share to just a few cents and the bankruptcy of Enron. When Arthur Andersen was indicted, the company lost almost all of its clients and faced more than 100 civil suits related to its audits of Enron and other companies, such as Sunbeam and WorldCom. Additionally, Arthur Andersen's reputation was so tarnished that no company wanted his name on their audit. In a 2005 Supreme Court ruling, Arthur Andersen's conviction was unanimously overturned on serious grounds... middle of paper ......ess. Enron and Arthur Anderson are prime examples of poor planning due to complete disregard for the legal, ethical, and social issues that its leaders are supposed to follow. In conclusion, this article has evaluated the management planning function within Arthur Andersen. Specifically, the document addressed a legal, ethical, and social responsibility issue that affected Arthur Andersen. Additionally, the paper analyzes the impact of these factors on Arthur Andersen's management planning. Finally, the article analyzes three factors that influenced Arthur Andersen's strategic, tactical, operational and emergency planning. References Arthur Andersen (2008). Retrieved March 3, 2008, from http://en.wikipedia.org/wiki/ Arthur AndersenRobbins, SP (2005). Organizational Behavior (11th ed.). Upper Saddle River, New Jersey: Pearson Prentice-Hall.