Leveraging accounting information systems for standardization : A case study of a SOX compliance journey
(2017) p.218-234- Abstract
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.
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/fabe9407-78f7-4b23-9c58-d0a40e7e96fa
- author
- Schultze, Ulrike LU
- organization
- publishing date
- 2017-01-01
- type
- Chapter in Book/Report/Conference proceeding
- publication status
- published
- subject
- host publication
- The Routledge Companion to Accounting Information Systems
- editor
- Quinn, Martin and Strauss, Erik
- pages
- 17 pages
- publisher
- Routledge
- external identifiers
-
- scopus:85045353906
- ISBN
- 9781138125865
- 9781317297345
- DOI
- 10.4324/9781315647210
- language
- English
- LU publication?
- yes
- id
- fabe9407-78f7-4b23-9c58-d0a40e7e96fa
- date added to LUP
- 2018-04-23 14:54:15
- date last changed
- 2024-03-01 17:58:51
@inbook{fabe9407-78f7-4b23-9c58-d0a40e7e96fa, abstract = {{<p>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.</p>}}, author = {{Schultze, Ulrike}}, booktitle = {{The Routledge Companion to Accounting Information Systems}}, editor = {{Quinn, Martin and Strauss, Erik}}, isbn = {{9781138125865}}, language = {{eng}}, month = {{01}}, pages = {{218--234}}, publisher = {{Routledge}}, title = {{Leveraging accounting information systems for standardization : A case study of a SOX compliance journey}}, url = {{http://dx.doi.org/10.4324/9781315647210}}, doi = {{10.4324/9781315647210}}, year = {{2017}}, }