The SMMR model builds from the proposed schemes of genuine organizational culpability, drawing its primary inspiration from Laufer's incorporation of these principles into the Model Penal Code mental states.
The SMMR analysis will use, in large part, the general organizational variables and examples of evidence probative of the respective levels of corporate culpability in the existing conceptualizations of genuine organizational culpability.
Accordingly, the SMMR model gives the factfinder the flexibility to consider senior management's mental state with reference to circumstantial evidence using the body of factors contributing to organizational culpability.
The aim of SMMR is, of course, a close estimation of the organization's mental state--it is an approximation of senior management's culpability as a body, and thus will not reflect a perfect assessment of every senior manager's individual culpability.
The core utility of the SMMR approach over Laufer's model stems from judges' and juries' abilities to think about the corporate "mental state" of a body of individuals who are capable of forming mental processes, rather than of a corporation.
Further, SMMR is an improvement over the courts' attempts at aggregating individual pieces of culpability under the collective knowledge doctrine, (273) which neglects a proper consideration of the agent-entity relationship and of the expanse of variables contributing to genuine organizational culpability.
The mens rea analysis under these circumstances reflects the pragmatic advantages of the SMMR model over the strict imputation standard used at trial and in the subsequent appeals.
But based on the facts at hand, the actions and intent of Duncan, Odom, and Temple would be the most prominent in the SMMR determination.
The prosecution would likely attempt to aggravate the SMMR by presenting management's involvement in the recent Waste Management litigation to prove its knowledge of the importance of document retention during the early stages of investigation as a means to demonstrate that management knew it was attempting to cover Andersen's tracks as soon as the scandal surfaced.