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Leveraging accounting information systems for standardization : A case study of a SOX compliance journey

Schultze, Ulrike LU (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:
author
organization
publishing date
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
9781317297345
9781138125865
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         = {{9781317297345}},
  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}},
}