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Management Accountants' Response to SOX: A Survey of Controllers
Beginning of article
A SURVEY OF MEMBERS OF IMA'S CONTROLLERS COUNCIL SUGGESTS THAT SOX COMPLIANCE ENCOURAGES TACTICAL DECISION MAKING BUT OFTEN AT THE EXPENSE OF LONG-TERM OR STRATEGIC THINKING.
To date, researchers have concentrated on how the Sarbanes-Oxley Act (SOX) affects auditors, yet senior management relies on the expertise of management accountants to develop, implement, and monitor the internal controls that are at the heart of SOX. In order to better understand how corporate accountants view SOX, we surveyed members of the Institute of Management Accountants (IMA), asking several general questions regarding how SOX will influence the accounting profession. We also inquired about specific …
