New corporate compliance regulations such as the Sarbanes Oxley (SOX) Act of 2002 contain requirements for the chief executive and financial officers to certify the effectiveness of internal controls and processes leading to financial reporting. An inevitable result of implementing compliance with these regulations is an increased focus on improving systems and greater interdependence between the financial and IS functions. In this paper, we analyse the data collected on implementation of regulatory compliance and present some new empirical insights on the regulatory control implementation process and consequential changes in the institutional properties of IS and the accounting functions within the organization.

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Keywords And accounting perspectives, Implementation, Information systems, Regulatory compliance
Conference 15th Americas Conference on Information Systems 2009, AMCIS 2009
Maheshwari, B. (Bharat), Pollanen, R, & Kumar, V. (2009). Contrasting information systems and financial executive perspectives on implementing regulatory controls. Presented at the 15th Americas Conference on Information Systems 2009, AMCIS 2009.