ABSTRACT

Sarbanes-Oxley and the Interface with Global Supply Chain Management The fiscal landscape of American corporations changed dramatically when accounting scandals became public in recent years. After witnessing such “bad” corporate accounting practices and lack of responsibility on the part of corporate officers, the federal government stepped in with legislation. Sarbanes-Oxley (SOX) required very strict lines of communications and better fiscal accounting practices within a public corporation. These regulations have had a huge impact on American public corporations in their having to create SOX operating guidelines and procedures. These extend into global supply chains.