In addition to disappointing earnings, Dell had recalled more than 4 million potentially flammable notebook batteries made by Sony Corp. in August 2006. The company's accounting practices had come under federal scrutiny as well.The key parallel between Rollins and Penney's Johnson may have been overpromising. Rollins took the reins of a company doing a little more than $40 billion a year in business and painted pictures of bumping that to $80 billion â¿¿ which Dell has still not approached. Rollins stepped down in early 2007. Founder Michael Dell took the CEO job back. ___ AP Business Writers Candice Choi in New York, Dee-Ann Durbin in Detroit and David Koenig in Dallas contributed to this report.