Boettcher, Kevin, "A Systems-Oriented Analysis of the Corporate Tax Department Data Collection Work Process", 2009 July 26-2009 July 30
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System Dynamics modeling techniques are applied to examine underlying dynamics affecting corporate tax department operations. Focusing on the complex work process of collecting data to make book to tax adjustments, a model is constructed that illuminates the cause and effect impact on tax department performance of having errors in collected data, and of the iterations required to resolve these errors. The model provides a basis for examining and justifying investment in process improvement alternatives that can not only have a financial impact on the enterprise, but also reduce risk with respect to meeting Sarbanes Oxley imposed standards.