Your cheatin’ heart: unexpected impacts of the Sarbanes‐Oxley Act

Abstract

Purpose

Seeks to review the latest management developments across the globe and pinpoints practical implications from cutting‐edge research and case studies.

Design/methodology/approach

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Findings

Businesses are products of their environment. Almost any discussion of strategic management begins with pseudo‐scientific approaches to sensing which way the wind blows. Organizations, when the double‐speak and jargon is stripped away, are collections of people trying, at least in theory, to achieve common goals. Vision and mission provide both a view of an achievable future and a sense of purpose. Values provide a sense of what really matters, at least if meaningful values are embraced, and they are not just a nice line or two in the annual report.

Practical implications

Provides strategic insights and practical thinking that have influenced some of the world's leading organizations.

Originality/value

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy‐to‐digest format.

Citation

(2006), "Your cheatin’ heart: unexpected impacts of the Sarbanes‐Oxley Act", Managerial Law, Vol. 48 No. 6, pp. 514-517. https://doi.org/10.1108/03090550610715873