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