Purpose – This articulation sets out to focus on the mechanisms and dynamics of “expertise constitution” where it is understood as an “accomplishment” or an “achievement”. This understanding appears to be an important step in studying the interrelation of accountants and ICTs,...

Purpose – The paper seeks to overcome previous research limitations by examining both macro (industry, country) and micro (functions, enterprise) level phenomena within the information communication technologies (ICT) use of small and medium‐sized enterprises (SMEs). Australia and Germany...

Purpose – Interoperability standards are a crucial aspect in the development of B2B e‐business. The aim of this paper is to understand how standardisation evolves by analysing the interplay between activities and stakeholders within the process. Unlike most of the IS research that focuses on...

Purpose – The purpose of this paper is to conceptualize the unique value that can be created by performing a commodity process, in this case call handling at a call center, as a means of challenging the prevalent assumption that an organization should differentiate between the management of a...

Purpose – Many thought leaders are promoting information technology (IT) governance and its supporting practices as an approach to improve business/IT alignment. This paper aims to further explore this assumed positive relationship between IT governance practices and business/IT alignment....

Purpose – The paper seeks to investigate the question as to how the business benefits of product data management (PDM) can be assessed and realized. In particular, it aims at understanding the means‐end relationship between PDM and product data on the one hand and a company's business goals...

Purpose – The purpose of this paper is to consolidate the critical success factors (CSFs) as published in enterprise resource planning (ERP) implementation case studies. The authors perform the analysis and propose the final CSFs based on the reported ERP implementation process stages....