How does the Sarbanes Oxley Act affect Throughput and Constraints Accounting?
The Sarbanes-Oxley Act does not directly affect the workings of Throughput and or Constraints Accounting. The Sarbanes-Oxley Act relates to things such as Internal Control, Auditing, Risk assessment and GAAP issues. Using TPACC could however indirectly improve related things such as Corporate Governance from a purely business management point of view. Risk issues, where Internal Control may not be properly applied to Throughput Accounting or using XBRL etc. are a consideration. The Sarbanes-Oxley Act is unquestionably important to the financial aspect of corporations. It can also be complex and confusing, for everyone from the employees who must be doubly aware of what they can, and can not do, to the officers who must take legal responsibility for the actions, errors, and omissions of those employees.
