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The purpose of this paper is to investigate the role of compensation‐based incentives in relationships between enterprise resource planning (ERP) usage and delivery performance in manufacturing.

The authors carry out two studies exploring links between ERP, incentives, and performance from alternative perspectives: first, of incentives tied to regular production activities, and their relationship with delivery performance advantage over competitors; second, of incentives tied to improvement activities and their relationship with delivery performance improvements. Statistical analysis is carried out on data from 698 metal‐working manufacturers from 22 countries, giving a broad cross‐sectional view of a global industry.

The studies indicate that ERP usage relates positively with both delivery advantage and delivery improvements. Furthermore, incentives tied to improvement initiatives may explain delivery improvements, both directly and as moderators in the relationship between ERP and performance.

The results suggest that ERP adoption can be framed as a principal‐agency phenomenon where performance outcomes are partially influenced by incentives.

The results imply that incentives tied to improvement initiatives may foster employee engagement with the new ERP, leading to stronger delivery performance benefits.

To the best of the authors' knowledge, this is the first research to explore ERP usage as a principal‐agency problem, and to analyse its relationships with incentives under alternative performance perspectives. The results may significantly contribute to the knowledge of ERP‐performance relationships and the role of incentives.

The purpose of this paper is to explore the critical success factors (CSFs) of enterprise resource planning (ERP) system implementation in small and medium‐sized enterprises (SMEs).

Five case studies of Canadian SMEs were conducted. They included interviewing individuals from five roles at each organization and gathering project documents. Following an evaluation of each project's success (within‐case analysis), cross‐case analysis was conducted to elicit influential and distinctive factors.

Factors were identified that appeared to explain variation between successful and unsuccessful implementations at SMEs, besides factors that appeared to be innovative or counter‐intuitive in light of the established literature.

The study reinforces the need for more research that is focused on SMEs. All cases were of Canadian SMEs with either a manufacturing or distribution focus, potentially limiting the generalizability of findings to other industries or countries.

By identifying relevant CSFs for SMEs, managers can better prioritize implementation efforts and resources to maximize success of ERP implementations.

The paper appears to be one of the first studies to focus on the CSFs of ERP implementation at SMEs.

President Bill Clinton has had many opponents and enemies, most of whom come from the political right wing. Clinton supporters contend that these opponents, throughout the Clinton presidency, systematically have sought to undermine this president with the goal of bringing down his presidency and running him out of office; and that they have sought non‐electoral means to remove him from office, including Travelgate, the death of Deputy White House Counsel Vincent Foster, the Filegate controversy, and the Monica Lewinsky matter. This bibliography identifies these and other means by presenting citations about these individuals and organizations that have opposed Clinton. The bibliography is divided into five sections: General; “The conspiracy stream of conspiracy commerce”, a White House‐produced “report” presenting its view of a right‐wing conspiracy against the Clinton presidency; Funding; Conservative organizations; and Publishing/media. Many of the annotations note the links among these key players.

The purpose of this paper is to explore the concept of Cross-Functional Awareness (CFA) and to question how firm size influences the impact of ERP implementation strategies on CFA. Specifically, the paper questions whether size moderates the capability of the firm to achieve CFA.

The authors developed and empirically tested a conceptual framework using the partial least squares structural equation modeling approach. This study gathered data from a sample of 45 French SMEs and 55 French large firms.

The results show that ERP implementation strategies (flexibility, organizational vision, Business Process Re-Engineering, speed of implementation, and focus on core modules) have a direct positive relationship and, in large firms, an indirect relationship (via data quality improvement) with the emergence of CFA. The study also suggests that firm size moderates the resulting emergence of ERP-enabled CFA. The findings will help researchers understand the factors associated with ERP implementation and use that promote or inhibit successful use of ERP systems.

Similar to many published ERP surveys, the sample size is small. In addition, the authors examined CFA in the survey from the perspective of a single respondent per firm. Finally, there may be a cultural limitation linked to the respondents all being French firms.

The findings will promote a better understanding of the concept of CFA and its benefits amongst managers, leading to increased productivity and efficiency with ERP. In particular, they will help practitioners identify and manage the right factors during ERP implementations.

In the expanding world of Enterprise System research, this paper is significant in that it studies the effect of ERP implementation on CFA rather than investigating the factors affecting ERP implementation or the outcomes of ERP implementations. To the best of the knowledge, this is one of the few papers that theoretically articulates and empirically explores the concept of CFA, and tests the relationship between implementation strategy factors and CFA, including the moderating role of size in the context of ERP. The contribution shows that the firm size effect should be examined at the level of SMEs and larger firms separately, rather than at an overall level.

‘I'M MINERVA. ASK ME. Out goes the image of the bespectacled, disapproving librarian, the woman who makes you feel frivolous for taking out nothing more weighty than philosophy. In comes the newstyle library hostess, smart, alluring, shaped for confidences.

Events, conventions and other meetings are one of the fastest growing sectors within the tourism industry. For many destinations events provide a large number of tourists and a high public exposure through an extensive media coverage. This paper draws its focus on the image of an event and its influence on the image of a destination. The results show that an event has an influence on a traveller's image of the destination, most notably for travellers living close to the destination. It is also shown that the image of those travellers who have a prior experience with the destination are less affected by the event. The results can be used by destination managers to improve the image benefit of events through a better selection of events and to improve the competitive position of the destination by a selective communication of the positive aspects of the event to particular target groups.

Corporate crimes are crimes committed in the course of otherwise legitimate working procedures in respectable organisations. Although corporate crimes can cause many forms of physical, moral and financial damage, in practice the administration of criminal justice is rather lenient. Should the harmful behaviour of corporations be curbed by the intensification of criminal justice? In this paper the author rejects this option. He prefers fostering the social responsiveness of organisations, i.e. strengthening the ability of organisations to comply with existing social expectations. Responsive means that these expectations are properly assessed and are taken into account in the decision‐making. The author specifies two conditions which determined the extent of responsiveness and proposes several strategies for responsive regulation. Responsive regulation is based upon negotiation and persuasion. Only in this context can penal sanctions be effective; responsive regulation in the shadow of criminal law.

The purpose of this paper is to elaborate upon the notion of counter accounting, to assess the potentiality of online reports for counter accounting and hence for counter accounting's emancipatory potential as online reporting, to assess the extent to which this potential is being realised and to suggest ways forward from a critical perspective.

There are several components to a critical interpretive analysis: critical evaluative analysis, informed to some extent by prior literature in diverse fields; web survey; questionnaire survey; case study.

Web‐based counter accounting may be understood as having emancipatory potential, some of which is being realised in practice. Not all the positive potential is, however, being realised as one might hope: things that might properly be done are not always being done. And there are threats to progress in the future.

Clarification of a notion of counter accounting incorporating the activity of groups such as pressure groups and NGOs; rare study into practices and opinions in this context through a critical evaluative lens.