Today, organisations may have production applications running on multiple servers, spread geographically throughout the organization. In such circumstances, organisations will look to software assistance through packages collectively known as Enterprise Management Systems (EMS). This paper shows...

Enterprise systems interoperability (ESI) is an important topic for business currently. This situation is evidenced, at least in part, by the number and extent of potential candidate protocols for such process interoperation, viz., ebXML, BPML, BPEL, and WSCI. Wide-ranging support for each of...

Our motivation is to detail a potential improvement on the three-stage analysis published by Fried et al. [Accounting for environmental effects and statistical noise in data envelopment analysis. Journal of Productivity Analysis 2002;17:157-74] that can distinguish true performers from those that...

The majority of medium-to-large international organizations have adopted enterprise resource planning systems (ERPs) of which SAP R/3 is the current market leader. This paper proposes a framework for the separation of duties in SAP R/3. Separation of duties is viewed as a critical component of...

This paper reports the results of a study of the audit expectation gap in Singapore, conducted in 1996 and supports the call for a change in audit report format and wording to a longer form audit report currently in use in Australia and America. The main aims of the study were to measure the...

Integration of risk management and management control is emerging as an important area in the wake of the Sarbanes-Oxley Act and with ongoing development of frameworks such as the Enterprise Risk Management (ERM) framework from the Committee of Sponsoring Organizations of the Treadway Commission...

[Abstract]: The majority of medium-to-large international organizations have adopted enterprise resource planning systems (ERPs) of which SAP R/3 is the current market leader. This paper proposes a framework for the separation of duties in SAP R/3. Separation of duties is viewed as a critical...

Despite the increased awareness surrounding sustainability issues and growing pressure on businesses to adopt sustainable business practices, there is little understanding of management processes and practices necessary for SMEs to implement environmental sustainable (ES) practices. Through...

IT Governance (ITG) is an important topic as US companies must now monitor ITG under the provisions of the Sarbanes-Oxley Act (2002) (Hoffmann, 2003). Trites (2003) indicates that directors are responsible for strategic planning, internal control structures and business risk. The control...