Autosoft Journal

Online Manuscript Access

Sox compliance with OEE, enterprise modeling and temporal-abc



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.



Total Pages: 9
Pages: 17-26


Manuscript ViewPdf Subscription required to access this document

Obtain access this manuscript in one of the following ways

Already subscribed?

Need information on obtaining a subscription? Personal and institutional subscriptions are available.

Already an author? Have access via email address?


Volume: 24
Issue: 1
Year: 2018

Cite this document


Beasley M.S. Understanding Sarbane-Oxley act of 2002: Impacting the accounting profession

Chorafas D.N. IT auditing and Sarbanes-Oxley compliance: Key strategies for business improvement

Damianides, Marios. "Sarbanes-Oxley and It Governance: New Guidance on It Control and Compliance." Information Systems Management 22.1 (2005): 77-85. Crossref. Web.

Fadel, F. 1994. Resource ontology for enterprise modeling . (M. A.Sc. thesis). Department of Industrial Engineering, University of Toronto.

Fox M.S. AI Magazine

Hooper M.J. Center for Audit Quality

JAIN, PANKAJ K., and ZABIHOLLAH REZAEE. "The Sarbanes-Oxley Act of 2002 and Capital-Market Behavior: Early Evidence." Contemporary Accounting Research 23.3 (2006): 629-654. Crossref. Web.

Miller R.I. Journal of Accountancy

Moffett R. Internal Auditing

Muchiri, P., and L. Pintelon. "Performance Measurement Using Overall Equipment Effectiveness (OEE): Literature Review and Practical Application Discussion." International Journal of Production Research 46.13 (2008): 3517-3535. Crossref. Web.

De Ron, A. J., and J. E. Rooda. "OEEand Equipment Effectiveness: An Evaluation." International Journal of Production Research 44.23 (2006): 4987-5003. Crossref. Web.

Tham, K.D. (1999). Representing and Reasoning about Costs using Enterprise Models and ABC (Ph.D. Thesis). Department of Mechanical and Industrial Engineering, University of Toronto, Ont., Canada.

Turney P.B.B. Common cents: The activity-based costing and activity-based management performance breakthrough

Verleun, Martijn et al. "The Sarbanes-Oxley Act and Accounting Quality: A Comprehensive Examination." International Journal of Economics and Finance 3.5 (2011): n. pag. Crossref. Web.


ISSN PRINT: 1079-8587
ISSN ONLINE: 2326-005X
DOI PREFIX: 10.31209
PREVIOUS DOI PREFIX (with T&F): 10.1080/10798587
InCites Journal IMPACT FACTOR (JIF) Data

2018  0.790
2017  0.652
2016  0.644

Scimago Journal and Country Rank (SJR) Data

2018  0.993
2017  0.655
2016  0.660
SJR: "The two years line is equivalent to journal impact factor ™ (Thomson Reuters) metric."

Journal: 1995-Present


TSI Press
18015 Bullis Hill
San Antonio, TX 78258 USA
PH: 210 479 1022
FAX: 210 479 1048