1,565 research outputs found

    Responding to the Revised Code on corporate governance: UK audit committees

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    Purpose: The audit committee is one of the most prominent sub-committees of the board of directors, having a potentially important role to play in ensuring sound corporate governance. The purpose of this paper is to examine and discuss the behaviour of companies following the most recent revisions to the UK’s Revised Code. Research design/methodology/approach: A variety of annual report data from a sample of 50 UK companies, stratified according to size, is collected and analyzed. Findings: General compliance with many provisions of the Code was found. All but one company had an audit committee, comprising solely non-executive directors. However, in about a quarter of cases the chairman was a member, and in some case directors were not ‘independent’ according to the definition of the Code. Many companies exceeded the minimum stipulated requirements, for example the number of non-executive directors on the audit committee or the number of meetings held. Nevertheless, some companies did not follow recommended practice, particularly regarding the disclosure of information, and some explanations for non-compliance seemed weak. Implications: Compliance with disclosure demands regarding audit committees could be improved, as could the quality of explanations when the recommendations of the Code are not followed. Given the resistance of many companies to corporate governance regulation and accusations of ‘box ticking’, future research should probe why many companies do more than is required or recommended. The research should be repeated when further revisions to the Code are made in respect of audit committees, and practice in countries other than the UK should be researched to provide comparative insights

    Information Systems in the MBA Curriculum: An International Perspective

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    There is continual pressure to re-examine the MBA curriculum and, in particular, to reduce the core compulsory part. One of the courses taken out may be information systems. By quoting from the emails of 48 respondents from 11 countries of over 100 respondents in total to an ISWorld listserv request, we look at situations in many institutions and the varied opinions of colleagues. We learn about some success and failure stories, of colleagues who argue that IS should not be in the core curriculum (as well as the more common contrary view), and of attitudes of colleagues in other groups. Finally, we use these responses to develop a case for including IS in the MBA core. This article should be of use by colleagues who need to defend IS at their institutions

    The Status of the Discipline of Information Systems

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    The UK Information Systems Perspective: A Personal View

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    This brief paper provides an overview of the information systems discipline in the UK. It does not pretend to be objective\u27. It is my interpretation of the UK IS scene\u27 which I hope will be of interest to French readers

    Reminiscences and Reflections on my Retirement: Ten Takeaways that Worked for Me

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    In this paper, I reflect on a 45-year career in higher education. I hope that PhD students and assistant professors looking ahead to such a career along with some mid-career academics will find my experiences and the lessons I discuss useful and relevant

    The Introduction of ERP systems by Foreign Firms in China: Impact of Cultural Differences

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    Enterprise resource planning (ERP) systems are central to the Information Systems (IS) strategy of most international companies. With globalization, general managers put pressure on IS departments to implement such applications at a global level, in order to control and manage all the company processes at the different branches. Rolling out a global template in each of the different countries is risky as it does not take the local environment into account. Each country has its own specificities - organizational, cultural, political and economic - and these can have a real and important influence on the success of any new IS. This research aims to identify, through in-depth case studies, the cultural factors that influence the success of global ERP projects in China
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