6 Summary and Discussion

摘要

6.1 Introduction In this final section, we first offer a summary of the main findings from the literature, collecting the key points already listed in the respective sections. We then draw implications from the literature, for managers and for auditing bodies, noting that much of the literature is aimed more at understanding the broader phenomenon of management systems standards than specifically at providing practical recommendations. Finally, we transcend the existing scholarly literature and, drawing on our understanding of the practice of management standards, we identify a number of themes that we believe are important to investigate further, most of which are at best only touched on in the scholarly empirical literature.