The impact of the Sarbanes-Oxley Act on legislating ethics.

摘要

The case study research conducted to determine the impressions of leadership in a fortune 500 organization about the impact of SOX legislation on ethics. The impressions of leadership were important to validate the hypothesis that the legislation is not suited to address behavioral issues at the root of corporate ethical lapse. The research data validates this position but also validated the legislation is a sound practice, part of a broader system organizations must employ to create the ethical culture necessary for long-term success. The legislation alone has little impact on organizational ethics and provides little protection to stakeholders. The Boeing Company leaders indicate the case of SOX does provide a measure of prevention, targeted areas are adequately controlled and monitored for unethical behavior and punitive consequences are in place. Legislation and inter-disciplinary social constructs are the primary means of creating a value centered ethical culture.