Contribuição de compliance da Sarbanes-Oxley (SOX) como inovação em instituições financeiras: um estudo de caso

• Autor(a) principal: Herold, Anderson
• Data de Publicação: 2013
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações do Mackenzie
• Texto Completo: http://dspace.mackenzie.br/handle/10899/26251
• topic: compliance; governança; inovação; SOX; compliance; governance; innovation; SOX; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS

The purpose of this dissertation was to investigate the contribution of compliance of Sarbanes-Oxley Act (SOX) as innovation in financial institutions, and also identify the main factors that affect the innovation (SOX) adoption process. There is a vast study on efficiency, Information Technology (IT) and also about innovation, however, all works on these themes aimed at exploring them as possible source of competitive advantage. It is noteworthy that before anything could be done, one should ensure the appropriate use of innovation, be it IT or other area, that will bring improvements to users and to the organization at large. In this study we decided for the financial sector as it is one of the sectors most audited and controlled, at the same time one of the most innovative sectors that constantly offer new type of services and facilities to its customers. For the development of the research we employed qualitative and quantitative nature techniques. Qualitative analysis was performed through the content analysis in order to identify how the adoption of an innovation affected the performance of the organization. In the quantitative aspect, it is characterized as descriptive, where questionnaires were responded by users of SOX in order to ascertain how they perceived the characteristics of an innovation in the use of compliance and how it impacts the performance of their services and processes. The multivariate factor analysis was employed. Overall, results of the study indicated that the process of innovation, that is SOX compliance in the financial sector depends on a number of factors among which we highlight the statement of adoption of innovation, relative advantage obtained with the adoption, the individuals and the institutional image portrayed with adoption, usability, experimentation innovation in decision making and voluntary usage in the organization. These interrelated factors could effectively contribute to innovation adoption in the financial sector and consequently trigger improvements in control processes across the organization.