Abstract
The Sarbanes-Oxley act (SOX for short), which was passed by the Congress of the United States of America in 2002 in response to various corporate scandals, has had a profound effect on management practice to this date. Although this particular law originated from the US due to the fact that many multi-national companies operate throughout the globe American firms in different countries, including Turkey, have been touched by the extensions of the law. The effects of the SOX law have also been seen in the fi eld of Total Quality Management (TQM for short). Business excellence models that are applied successfully around the world (US based Malcolm Balridge award is one of these) now give special emphasis on business ethics. The purpose of this study is to highlight the importance of business ethics and SOX law for Total Quality Management and demonstrate how TQM and standardization efforts in general have a positive infl uence on business ethics. This paper will briefl y mention the extent of the SOX law and its history, and examine the relationship between the TQM applications (such as Balridge Award and ISO standards) and the SOX law and business ethics.
Keywords
business ethics sarbanes-oxley total quality managementShare
Details
- Authors: Ulaş Akküçük
- Year: 2009 (May) / Volume: 2 / Issue: 1
- Page: 7-17
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Türkçe
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