Journal of Information Technology Theory and Application (JITTA)


This case study investigated the impact of the Sarbanes-Oxley Act (SOX) on IT project management within a large, nationwide retail corporation. Using the teleological motor as a framework to evaluate process change, this study observed three primary impacts the SOX mandates had on IT project management: (1) an increase in project management formalization, (2) an increase in project duration, and (3) the need to support project management and audit activities with project management software. The study also observed three secondary effects resulting from the changes made to IT project management practices to support SOX: (1) an increase in process maturity, (2) an increase in the size of the IT staff, and (3) a breaking down of larger projects into more, smaller projects. This dual iteration of the teleological cycle appeared to be a natural action / reaction process to the changes resulting from SOX requirements.