Leveraging Accounting Information Systems for standardization

A case study of a SOX compliance journey

Authored by: Ulrike Schultze

The Routledge Companion to Accounting Information Systems

Print publication date:  December  2017
Online publication date:  December  2017

Print ISBN: 9781138125865
eBook ISBN: 9781315647210
Adobe ISBN:


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Standards, that is, a set of rules, norms or measures that establish a degree of uniformity such that idiosyncratic instances can be subjected to comparative evaluation, have long been recognized as fundamental to the production of economic efficiency. For instance, the division of labor, which underpins not only global trade but also innovation, relies on standards (Smith, 1776). Specifically, separating the production of a product into its component parts that rely on specialized labor only makes the manufacturing process more efficient if the parts can be recombined smoothly. This calls for standards to enable the frictionless articulation of divided labor.

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