We study corporate income tax competition when firms operating in multiple jurisdictions can shift income using financial planning strategies. Several such strategies, particularly intra-corporate lending, appear to be actively pursued by companies to reduce subnational corporate taxes in Canada. A simple theoretical model shows how interjurisdictional tax planning can give rise to asymmetries ...

This article provides an information security framework that can become an integrated process within an ERP system to support corporate governance. A generic information security framework serves as a starting point to develop a specific ERP security framework because most security managers are familiar with the framework. The generic information security framework consists of three components:...

Most observers would agree that the Sarbanes-Oxley Act (SOA) is the single most important piece of legislation affecting corporate governance, financial disclosure and the practice of public accounting. On the other hand, the SAP system is the most widely used ERP (Enterprise Resource Planning) system in the world. There are thousands of seamlessly linked components and subsystems. Conducting s...

In this theoretical essay we apply three theories of governance in proposing a conceptual model of the relationship between information technology (IT) and supply chain governance (SCG) and its conceptions (contractual, transactional, and relational). We argue, theoretically, that with contractual governance, IT is used to control activities and processes across the supply chain and to enforce ...

The Enterprise Coherence-governance Assessment (ECA) instrument is a part of the GEA (General Enterprise Architecting) method for enterprise architecture. Based on experiences with this assessment instrument in a range of real world projects, the ECA has been improved, leading to the extended Enterprise Coherence-governance Assessment (eECA). So far, the eECA been applied in 54 organizations wi...

The expanding opportunities for the IAF have been highlighted through the increased interest in better corporate governance practices (Ebaid, 2011). This claim is supported by real-life cases which elucidate clearly the implications of underestimating the role that the IAF can and should play (Boyle, 2012). Moreover, CG creates heated debate since noticeable failures of accountability have been...

The management of scarce groundwater resources involves numerous complex challenges, not least developing appropriate allocation limits for extraction and establishing efficient and equitable allocation between competing uses at various interacting scales. Practitioners, lawmakers and scholars continue to struggle with designing water governance approaches that adequately address these challeng...

Prior research provides conflicting insights about the link between investment in enterprise systems and firm value and in the ES governance mechanisms. The literature generally suggests that management should cultivate its technical and organizational expertise to derive value from currently deployed Enterprise Systems (ES) [8]. In the realm of practice, ERP vendors and configuration/integrati...