Purpose – The importance of alignment of enterprise resource planning (ERP) implementation for organizational strategies has been widely recognized. However, ERP implementation in the context of new ventures has not yet been convincingly demonstrated. Furthermore, how to align ERP...

Corporate governance has emerged from obscurity into being a mainstream topic about which there is a need to know, as well as being incorporated into industrial and commercial training courses. There has been a plethora of reports starting in the USA and spreading to the UK, which has then...

Purpose – The purpose of this paper is to present a case study of UK fashion retailer New Look and focuses on the impact of private equity on corporate governance, employment and leverage after the public‐to‐private conversion in 2003. Design/methodology/approach – This study follows a...

Local authorities in the UK have lagged behind other sectors in developing a sector‐wide approach to the risk management aspects of corporate governance. The governance framework published in 2001, however, goes further than the private sector combined code in its reporting requirements. This...

Purpose – The aim of the case study is to highlight the potential and achievements of emerging market countries and companies. Design/methodology/approach – The current market and its participants were analyzed using official country statistics and independent reports. The objectives were...

This paper examines post‐Enron developments in UK audit and corporate governance regulation. It considers the latest government‐initiated reviews into audit regulation, specifically those conducted by the Co‐ordinating Group on Audit and Accounting Issues and the DTI Review Team, and into...

Purpose – Where there has been little in‐depth understanding of sovereign wealth funds, the purpose of this paper is to describe the complex nature of one of the world's largest sovereign wealth funds, Temasek Holdings (“Temasek”), whose “active” investment strategy has been emulated...

Purpose – The purpose of this paper is to present a mini review of corporate governance in Malaysia. The paper acts as an introduction to the history of corporate governance in Malaysia, from the starting point until the release of the new Blue Print. Design/methodology/approach – The paper...

Purpose – The paper seeks to explore the development of an intellectual capital flow statement based on a framework that harnesses contemporary research on intellectual capital. Design/methodology/approach – Case studies of wireless technology companies based in Canada are adopted to examine...