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Sox compliance with OEE, enterprise modeling and temporal-abc


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Abstract

The Sarbanes-Oxley (SOX) Act 2002 resulted from the mounting accounting and corporate scandals in the late 1990s and early 2000s. Since the passage of the SOX Act, companies are facing even greater challenges to meet raised expectations to provide accurate, visible, and timely information for SOX compliance. This research puts forth a systems design framework to achieve a real time, accurate, consistently traceable and easily verifiable SOX compliant technology. Our multidisciplinary and integrative systems design incorporates Overall Equipment Effectiveness (OEE) to ensure effective business performance within a knowledge represented company modeled as Enveloped Activity Based Enterprise Model (EABEM) that facilitates Temporal-Activity Based Costing (ABC) so as to effectively lead to accurate, traceable and verifiable operational cost transparencies necessary for SOX compliance.


Keywords


Pages

Total Pages: 9
Pages: 17-26

DOI
10.1080/10798587.2017.1284411


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Published

Volume: 24
Issue: 1
Year: 2018

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JOURNAL INFORMATION


ISSN PRINT: 1079-8587
ISSN ONLINE: 2326-005X
DOI PREFIX: 10.31209
10.1080/10798587 with T&F
IMPACT FACTOR: 0.652 (2017/2018)
Journal: 1995-Present




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