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This paper aims to talk about the changes to auditing practice in the context of broader changes in the public sector.

A personal reflection on the issue using prior experiences as a former auditor-general of two Australian states.

The role for government audit will always mirror the change in the public sector. Whether audit fulfils this role depends on having the right legislation and the right approach. While audit legislation lags behind recent shifts in public sector approaches, government auditors are continuing to explore new ways to give parliament, as well as the sector, authoritative opinions and commentary that is relevant and valuable.

Increased understanding of the changing role of the Auditor-General's Office that affects the efficiency and effectives of public sector entities will help practitioners in improving strategic directions of their operations. This will also help academic researchers in developing ideas for future research.

Reflections presented here are based on the author's practical experiences over the past 40 years as a program manager and as a government auditor.

Servitization of manufacturing is characterized by very complex decision processes within strongly unstable and uncertain decision contexts. Decision-makers are face situations of lack of internal and external information. The purpose of this paper is to develop a decision aid approach to support the management of servitization decision-making processes.

The scientific orientation of this research consists in working at improving the efficiency of the servitization decision-making process, by identifying factors of non-reliability, in order to propose remediation actions for the whole process. Improving the final decisions taken by the managers is considered as a consequence of the improvement of the decision-making process reliability. The method, based on modeling and evaluation, requires the specification of a decision process model for servitization, used as a basis to assess decision process reliability and diagnose the enterprise’s servitization decision system. Improving the final decisions made by the managers is considered as a consequence of the improvement of the decision-making process reliability.

Key added values: first, to formalize a servitization decision-making reference model; second, to specify a reliability assessment applied to the decision system; and third, to define a decision process reliability diagnosis procedure for servitization, illustrated in a case study.

A direct perspective is to complete the focus on procedural reliability, by taking into consideration the subjective rationality of decision-makers in the reliability assessment procedure. Additionally, this reliability assessment method and diagnosis could become the basis of a larger risk management approach for servitization.

The diagnosis procedure proposed in the paper is dedicated to generating practical results for enterprise decision-makers, consisting in recommendations for decision process improvements, in the context of servitization. The approach is illustrated through an industrial SME case study. The practical implications are highly contextualized.

The key originality of this research is to tackle servitization complexity with a decision system modeling and diagnosis orientation, including the formalization of the notion of “decision process reliability,” and the specification and implementation of a quantitative assessment procedure.

In the context of global new public management reform trends and the associated phenomenon of performance auditing (PA), the purpose of this paper is to explore the rise of performance audit in Australia and examines its focus across audit jurisdictions and the role key stakeholders play in driving its practice.

The study adopts a multi-jurisdictional analysis of PA in Australia to explore its scale and focus, drawing on the theoretical tools of Goffman. Documentary analysis and interview methods are employed.

Performance audit growth has continued but not always consistently over time and across audit jurisdictions. Despite auditor discourse concerning backstage performance audit intentions being strongly focussed on evaluating programme outcomes, published front stage reports retain a strong control focus. While this appears to reflect Auditors-General (AGs) reluctance to critique government policy, nonetheless there are signs of direct and indirectly recursive relationships emerging between AGs and parliamentarians, the media and the public.

PA merits renewed researcher attention as it is now an established process but with ongoing variability in focus and stakeholder influence.

As an audit technology now well-embedded in the public sector accountability setting, it offers potential insights into matters of local, state and national importance for parliament and the public, but exhibits variable underlying drivers, agendas and styles of presentation that have the capacity to enhance or detract from the public interest.

Performance audit emerges as a complex practice deployed as a mask by auditors in managing their relationship with key stakeholders.

Information systems (IS) strategic alignment is a significant chief information officers (CIO) and top management issue because of its impact on a firm’s performance and profitability. Previous studies have primarily examined informal dimension’s influence on IS strategic alignment. Nevertheless, a few research works have emphasised cultural dimension’s effect. The purpose of this paper is to empirically investigate and bring out organisational culture’s influence on IS strategic alignment. Notably, it highlights the most significant culture types, according to the Competing Value Framework (Cameron et al., 2006).

Empirical setting comprises a quantitative approach using a survey based on a sample of 160 business managers (BMs) of 53 large companies located in Tunisia with international activities and being in the post-implementation operational use phase of their enterprise resource planning (ERP) systems. The partial least square (PLS) method has been used for data analysis.

The results provide an empirical evidence supporting a positive and significant organisational culture’s influence on the IS strategic alignment. The findings also show that “Clan Culture” (Internal/Flexibility-oriented culture) positively influences IS alignment along with the strategic priorities. These findings provide guidance and help understand how, through clan culture, the company can contribute significantly to the success of its ERP systems strategic alignment during the most critical phase, namely, post-implementation.

Despite abundant work related to IS alignment topic, little research, to the authors’ knowledge, has been undertaken in considering organisational culture’s influence. Thus, this research aims to fill this gap and to raise new questions about IS alignment. First, this study puts together organisational culture (through the Competing values Framework) and strategic alignment (through the IS use dimension) in a single research model to analyse four culture types’ direct effect on IS alignment. Second, this study is innovative in its use of the ERP post-implementation as an empirical framework. The post-implementation phase is often played down in research work in favour of the upstream pre-implementation phases. Furthermore, the findings bring together theoretical and practical insights on both IS-business strategic alignment and ERP post-implementation. Thus, future research could emphasise the role of clan culture in the efficiency of ERP systems strategic alignment during the usage phase. Building on these findings, BM, CIO and top management are advised to promote this culture type based on communication, information sharing and the spirit of internal partnership – so that their ERP systems are used appropriately and aligned with the company’s strategic priorities.

Le lancinant problème des pays en voie dé développement est aujourd'hui plus que jamais le grand problème à résoudre avec celui de la course aux armements. Les obstacles qui entravent sa rèsolution sont nombreux et complexes et out provoquè line certaine lassitude dans les nations qui out le plus contribuè aux progrès du Tiers‐Monde, soit par l'aide multilatérale soit par l'aide bilatérale. Cette lassitude est confirmee par le rapport Pearson sur l'état actuel de la question. Ce rapport fait le bilan des efforts effectués jusqu'à ce jour et des goulots d'étranglement qui subsistent sur la voie du progrès des économies des pays en voie de développement.

The purpose of this paper is to discuss communicative problems and perspectives in the branding‐process of a metropolitan region. It pursues the question of how intended place politics and non‐intended socio‐spatial developments impact the process of place branding for Germany's capital region Berlin‐Brandenburg. The metropolitan region is here discussed as a special type of place identity. This type follows wider trajectories. There seems to be a lack of knowledge in how to manage a metropolitan identity.

The paper focuses on theoretical and practical perspectives of metropolitan place branding. A methodological approach to this case with the research approach public branding was developed by the Leibniz‐Institute for Regional Development and Structural Planning (IRS) in Erkner, Germany.

Berlin, as an urban space of international significance, continues to stand in a direct spatial and functional relation to the structurally weak areas of the surrounding federal state of Brandenburg. As a consequence, the most diverse array of trajectories, resources, infrastructures, lifestyles and spatial interpretations demand new answers for place branding in metropolitan regions as future spaces of identity. The providing and conceptual integration of intermediaries in the field of knowledge‐based institutions plays a fundamental role in the spatial arrangement.

The paper asks for the preconditions to generate public brand‐knowledge. This knowledge is seen as the key factor for communicative re‐constructions and for identity building in disparate social spaces.

The deliberations try to give answers to the discussion of how far metropolitan place branding, as a worldwide future marketing prospect, can integrate old and new conceptual ideas about handling metropolitan disparities. The deliberations also implicate the question to what extent persuasive strategies for metropolitan brands have to observe limits. In this understanding, the paper gives five recommendations for place managers.

Processes of identity formation in social spaces follow certain comprehensive strategic paths and local particularities, whose concurrence becomes an object of metropolitan branding.

A relationship between governance and branding discourses within spaces of identity is discussed. It is here a matter of the fundamental question, namely, under which internal conditions social actors develop a spatial brand in a metropolitan region.

The article aims to cast a novel light on the extended theoretical conceptualisation of corporate citizenship, in as far as it criticises the insufficient embedding of international corporate social responsibility (CSR), corporate social performance (CSP) and sustainability initiatives in the geopolitical reality and conflictuality of the global business environment.

The article offers a unique interdisciplinary take on relevant research in international CSR, political science, international relations and philosophy. Its methodology is based on a literature review of these different fields.

The article argues that the rules‐based nature of international CSR is based on experience in the relatively benign market context of high‐income economies. However, the transposition of the code‐and‐compliance approach to the more conflictual context of emerging markets leads to the failure of international CSR. Its insufficient catering to the particular pressures exerted on operation in these markets reveals an idealist bias. This explains the implicit endorsement of “end‐of‐history” scenarios and other neo‐liberal assumptions in international CSR. The article argues that this disposition does not pay credit to the need to find adequate responses to the situation. Quite to the contrary, the firm entrenchment of (neo‐)liberalism in the mental mapping of CSR blocks the way to an exploration of realist alternatives. The article concludes by suggesting a shift in the CSR research agenda, from rules to institutions and agency. It proposes historical material on leadership in emergency situations and a new reading of Machiavelli to illustrate possible avenues.

The article is based on a qualitative review and discussion of the literature, which it presents in a new light. It does not present empirical or quantitative research data. It points to a conceptual abyss separating the theory and reality of international CSR. This is particularly problematic in the light of recent deliberative models positing a “new political role” for the corporation. While this article follows the new model in its criticism of the traditional separation of politics and business, it advocates that further research is necessary to elucidate how a more realistic apprehension of global conflict and its impact on business can be combined with the “arms reach principle”. Furthermore it urges that a new model must factor in the frequent “dirty hands” problems occurring in international business.

The article argues that, contrary to the dominant liberal discourse in business ethics and CSR, an increasing potential for Machiavellian behavior in the corporate sector is to be expected. This is due to the absence of arbitrages, in an environment experiencing a rapid expansion of global corporate activity. This renders “code‐and‐compliance” CSR ineffective. The article recommends the “reframing” of CSR, to specifically include “dirty hands” issues.

One stumbling block to a correct understanding of the contemporary challenges impacting international business operations is the (neo‐)liberal globalisation paradigm ‐ a narrative in whose manufacture business schools and management scholars are complicit.

The article contributes to the discussion on “systemic CSR”. The fundamental nature of the critique, as well as its interdisciplinary orientation and original recommendations, make the contribution unique.

The purpose of this is to analyse co‐branding as leverage for both teams and equipment manufacturers in their internationalization endeavours. In other words, how can teams and equipment manufacturers benefit from their association in order to expand internationally?

The study involves four football cases for the 2009‐2010 season: Paris Saint‐Germain and Nike, Olympique de Marseille and Adidas, Olympique Lyonnais and Umbro, and the French national football team and Adidas. Semi‐structured interviews were conducted with managers involved with the four teams and their respective equipment manufacturers. The managers were marketing directors, VPs of marketing, sales managers or presidents of their respective organization. Sponsors, university professors and journalists who interact closely with the teams and equipment manufacturers were also interviewed.

It seems as if the team and its equipment manufacturer do not have a formal strategy to jointly benefit from their association. That would be very important for a successful collaboration and for joint internationalization. Currently, the actions appear a little too ad hoc and opportunistic, with some exceptions (i.e. PSG and Emirates Cup). In other words, the commitment does not really transpire yet in the co‐branding partnerships studied.

Other teams in other sports and other countries should be studied in the next stage of the research. All the more so since the paper focused on a convenience sample, comprised of only French teams. Furthermore, special attention should be paid to the differences between North America and Europe. Indeed, in North America, the league is very much involved and controlling in the international expansion of its teams to the point that the league dictates the internationalization of its teams, brands and merchandising offering; whereas in Europe, teams have much more freedom to expand abroad.

The global brand strategy, which refers to a new market and an existing co‐brand name, would be the most appropriate for sports teams and equipment manufacturers. This would be especially true when both the equipment maker and the sports team benefit from a strong brand equity, which they could carry into international markets and use to trigger a strong synergy abroad. The global brand strategy bears some resemblance with the “Brand Conquistador” strategy, where partnership, either between two teams or between a team and an equipment maker, is used in order to expand internationally.

This study describes the privatization experience of Chile focusing primarily on the role played by debt-equity-swaps (DES). The use of a survey instrument and archival data suggest that DES speeded up the privatization process in Chile and made the privatization of large State Owned Enterprises (SOEs) easier. This is the first empirical study linking financial innovation (e.g. DES) to a privatization program.