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To describe the establishment of a Swedish enterprise resource planning (ERP) competence centre (CC), with assistance from Finnish colleagues and modelled on their CC.

By outlining the input of Finnish colleagues and using the concept of the Finnish ERP CC, develops the history of the establishment of the Swedish model during 2001‐2003.

Following a European IT consultancy company building a new Baan CC in Sweden brings new lessons from the field. Reasons for failure were shown to be: a dropping market, high entry barriers and an underestimation of resources needed for building a new ERP CC. Barriers preventing success in the ERP business were found.

Corporate templates, migrated sites combined with aggressive competitors and demanding price conscious customers have changed the ERP maintenance business and made the organisation hierarchical. Difficulties for new entrants in the ERP service business where customers pick and change supplier.

Presented a unique case study that outlines and discusses the mentorship between Swedish and Finnish ERP CC initiatives.

This paper aims to explain why service‐oriented business intelligence (SOBI) happened, the new development and how to make a strategy to introduce daily decision support in the retail trade.

The diffusion of business intelligence (BI) tools is operationalized on Rogers' innovation theory.

The article answered the question: How to draft a BI strategy for all parts of the retail enterprise? By excellent data warehouse quality; choosing an area for common decision support; starting simply, with metrics (sale, gross margin, number of customers) to get users started and then continue the iterative process of practicing more comparing and personalized BI.

Retailers meet a changeable world around where business decisions must be taken daily. In the retail industry, the customer's current demands control the supply of commodities, inventories and crew. Retailers have enterprise applications designed for their business processes, but also daily want to measure the performance. It is a question of from existing enterprise applications and databases design new decision processes and business flows that currently request BI data to be presented directly to operative responsible staff.

Explains why there are attempts to combine the two broad architectural paradigms BI and service orientation. Service‐oriented architecture, BI, on line analytical processing, extract, transform and load, SOBI are discussed in detail.

The paper aims to describe and discuss the establishment of customer care centres in Sweden with particular concerns about information security.

The paper is part of a series about information security and the approach is to study the subject within an organisation and initially to understand how it works.

An effective way was found to embrace as many factors as possible by using a theory that contains the characteristics of the organisation. It was found that a combination of general systems theory and classic information systems theory was very successful.

The new systems and new structure within the Corporation of Swedish Pharmacies (Apotekes) will in future create better conditions for customers and the opportunity to have products delivered at home or by collection from the centres.

Describes new and ongoing developments aimed at improving customer care and demonstrates the application of system theory to the resulting organisation and implementation.

Since the late 1970s, research in accounting has been colonized by positive accounting theory (PAT) despite strong claims that it is fundamentally flawed in terms of epistemology and methodology. This paper aims to offer new insights to PAT by critically examining its basic tenets.

The paper subjects the language of the Rochester School to a deconstruction that is a transformational reading. This uncovers rhetorical operations and unveils hidden associations with other texts and ideas.

A new interpretation of the Rochester School discourse is provided. To afford scientific credibility to deregulation within the accounting field, Watts and Zimmerman used supplements and missing links to enhance the authority of PAT. They placed supplements inside their texts to provide a misleading image of PAT. These supplements rest on von Hayek's long‐term shaping blueprint to defeat apostles of the welfare state. Yet, to set PAT apart from normative theories that Watts and Zimmerman claimed were contaminated by value judgments, they made no reference in their text to the tight links between the Rochester School and the libertarian project initiated by von Hayek.

Any reading of PAT cannot present the infinite play of meaning that is possible within a text. Deconstruction involves a commitment to on‐going, eternal questioning.

The paper provides evidence of the relation between PAT and the neoliberal (libertarian) project of von Hayek. PAT is viewed as part of the institutional infrastructure and ideological apparatus that legitimates the hegemony of markets.

Discusses the issue of developing a project design that adequately addresses the practicality of delivering integrated construction knowledge and experience in planning, engineering, procurement and field operations. There are few practical examples in the literature that explain how non‐traditional construction project procurement approaches can be utilised to organise an integrated project management system incorporating occupational health and safety (OHS), environmental management (EM) and quality management (QM) systems. Reports on a case study that helps fill that gap. Shows how the adoption of a design and construct procurement approach, together with appropriate management techniques, on a successful major freeway project in Melbourne, Australia, was driven by a sound construction planning process, and integrated the construction planning system with OHS, EM and QM systems.