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The purpose of this article is to provide a selective and comprehensive literature review based on previous research within auditing and enterprise systems (ES). This is done to identify research gaps, propose directions for future research and guide researchers and practitioners on how to better synthesize these two areas. Interaction between ES and auditing is in need of more academic research and practical investigation, which may lead to the development of better solutions, guidelines and frameworks.

A total of 31 academic studies from 2000 to 2010 were included in this study. After reading these studies, different areas had been selected and were addressed in five categories: the future of audit in ES environment, modern audit tools and techniques, changes of auditors' role, differences in perceptions between financial auditors and IT auditors, ERP and compliance with regulations.

ES implementation results in audit process reengineering and increases the need of continuous monitoring of transactions. The presence of IT auditors becomes critical, while financial auditors are asked to enhance their skills in order to be able to conduct effective audit tests. Modern audit tools and techniques must be used so that internal control processes will be appropriate for an ES.

It is not an exhaustive list and some relevant publications might have been overlooked. Much literature has been scanned by reading the title only. In order to conduct a comprehensive review the topical focus was kept relatively narrow on auditing and ES.

Researchers and practitioners must take into consideration the interaction between ES and auditing in order to advance research in this area. Companies must understand the changes that occur in the audit procedure due to ES implementation, so that they will design efficient audit tests and auditors must enhance their knowledge in order to be able to conduct these tests effectively.

This study uncovers and classifies current research within auditing and ES (focusing mostly on ERP systems).

Needs for information literacy, disparities in society, bridging digital divides, richness of information sources in electronic (e-)environments and the value of dictionaries have often been propagated. To improve information sources and information literacy training, information behaviour must be understood (i.e. all information activities). This paper conceptualises new opportunities for information sources (e.g. electronic dictionaries) to all society sectors, dictionary literacy and research lenses such as lexicography to supplement information literacy and behaviour research.

A scoping review of information literacy and behaviour, lexicography and dictionary literature grounds the conceptualisation of dictionary literacy, its alignment with information literacy, information activities and information behaviour and lexicography as additional research lens.

Research lenses must acknowledge dictionary use in e-environments, information activities and skills, meanings of information and dictionary literacy, the value of e-dictionaries, alignment with information behaviour research that guides the development of information sources and interdisciplinary research from, e.g. lexicography – thus contextualisation.

Research implications – information behaviour and information literacy research can be enriched by lexicography as research lens. Further conceptualisation could align information behaviour, information literacy and dictionary literacy.

Dictionary training, aligned with information literacy training, can be informed by this paper.

The value of dictionary literacy for all sectors of societies can be improved.

Large bodies of literature on information behaviour and lexicography individually do not cover combined insights from both.

This paper aims to present a teaching approach to achieve the most personal support for students with different backgrounds and preferences in studying an Informatics course.

The presented methodology is based on the main principles of flexible and blended learning. The authors considered three main aspects: student’s background, the level of knowledge and the most suitable style of learning. At the beginning of the course, students were randomly divided into reference and test group. The test group students were continuously supported by different tools within an e-learning environment. The learning process for the reference group students was held in a traditional form.

The success of the experiment presented in this paper is demonstrated by comparing the results of the test group who were taught using the new strategy with the reference group who were taught in a common way. The statistical analysis shows that the test group students had better achievements compared to the reference group.

This presented study was carried out with non-IT first-year university students from social sciences, economics and technical faculties. Each year the number of students varied from 150 to 300.

Based on developed methodology, the model of individualization of the educational process in an e-environment was created and implemented in the course of Informatics in Tallinn University of Technology.

Public participation is an important – if not the most important – pillar of democracy. When designing new e-participation environments, it is advisable to consider previous appropriation practices of deliberative community networks to encourage broad participation. This can be achieved by sharing appropriation practices and by supporting the situated development of use, which may not only increase user participation but also decrease user frustration.

This paper addresses previously analyzed e-participation appropriation practices and technological limitations that participants faced when using the e-participation environment from the Aarhus’s Artwork design experiment. The lessons learned from these limitations and the appropriation practices identified help us in designing the next generation of e-participation environments and in counteracting their unsuccessful appropriation.

Potential design improvements for future collaborative writing e-environments that facilitate location-agnostic participation, and improvements that enable successful technology appropriation are presented.

These improvements are important to future research to inform a hybrid of in situ and ex situ technologies that enable collaborative writing to increase public participation in leisure spaces, engage a broader range of citizens and thus also encourage less motivated people.

Focuses on the records management function in organisations. Describes how organisations should organise their most vital asset, which is information and how they should harness the skills and expertise of their most vital resource, which is their people.

Intellectual capital (IC) investments yield both financial and non-financial outcomes, and several groups of stakeholders are beneficiaries in the process. There are different approaches to appraisal of IC investments; most of them emphasise financial benefits. In turn, non-financial return is difficult to measure because of the lack of measurement indicators, as well as unavailability of accounting data and/or statistical data. The purpose of this paper is to evaluate non-financial return on investments in IC, based on the financial data of Latvian higher education institutions (HEI).

The methodology of Social Return on Investments (SROI) was applied. SROI metric is used to measure an expected return, considering the anticipated social benefits of an investment against its costs. The procedure is based on the principles of the “time value of money” concept and stakeholder management theory.

Non-financial outcomes (benefits) from investments into implementation of e-learning study process were defined, separately for each stakeholder group. Specific metrics for each outcome were determined, and the result was estimated (expressed in monetary form).

There are different types of IC investments, but the authors of the given paper focussed on the digitalisation of study process, i.e. investments into the process of implementation and development of on-line studies were analysed. The proposed approach (SROI) is applied for measuring of IC investments, based on financial data of only one Latvian HEI.

SROI estimation for financial assessment of implemented innovations in Latvian higher education was made. This approach can help organisations to make decisions about IC investments, and the authors’ application of the methodology can be used as a pattern for HEI executives. This paper provides an example of the practical application of the methodology, using HEI real financial data.

Purpose. To provide a critique, some sources of data, and a broader conception for informing development of e‐measures frameworks for use in academic library services. Approach. Suggests that the broader context for e‐measurement is investigated and provides a critique of current thinking. Provides four additional sources or routes for improved measures, including scholarly communication methods, information literacy, developments in measuring library and e‐service quality, and the critical success factors of serials staff. Develops a proposed framework for e‐measures based on the balanced scorecard approach. Findings. Provides specific suggestions arising from the four sources for relevant e‐measures, and provides a framework based on the balanced scorecard which incorporates these and other suggestions for data collection under the following perspectives: financial, customers, process and projects, staff development, and organisational learning and development. Value. The paper will be valuable to library directors and managers and library researchers interested in the field of performance measurement and evaluation of e‐resources. It provides some original thinking about the problem and suggests some innovative techniques and approaches to addressing the need to develop effective and useful performance measurement frameworks.

The purpose of this paper is to contribute to understanding social entrepreneurship via a systematic literature review (SLR) of the construct’s varied definitions to assess the means by and the context in which the phenomenon is studied.

The SLR follows a deliberative, replicable, methodical and transparent process, including a quality assessment tool of definitional sources. SLR results are organized around Gartner’s (1985) framework of new value creation, thus additionally analysing the dimensionality with which social entrepreneurship has been studied. Finally, a qualitative analysis of the definitions reviews commonalities of themes within definitions to assess trends.

Significant research has been dedicated to defining social entrepreneurship. However, many efforts do not explore the full dimensionality of the concept, as findings reveal that no definition explored the four dimensions of entrepreneurship posited by Gartner (1985). Further, a time-series review of definitions demonstrates limited advancement in definitional development. Geographic location of definition authors and key word analysis challenge previous research on the activation of social entrepreneurship in literature.

Although the SLR was conducted in a controlled manner, this study is time-bound and only reviews English-language publications. While results are analysed using a recognized framework (i.e. Gartner, 1985), other conceptual models are available. Although two researchers independently categorized and analysed definitions, assessment of quality was limited. The results offer an insight into how the conceptualization of social entrepreneurship may be advanced as well as the important role of practitioners in the development of the construct’s theory and practice.

The detailed appraisal of definitions may guide practitioners as they strive to define their own organizational efforts. The multi-dimensional conversation of social entrepreneurship in this study enables the leaders of different organizational types to ensure their social entrepreneurship activities consider all dimensions (i.e. environment, individual, organization and process). The SLR allows the practitioner to further engage in deep discussion on the future of the field by cataloguing their influence on the multi-dimensionality of the social entrepreneurship construct. Organizational leaders may also use the findings to generate more discussion around what is missing from the definitions (i.e. empathy, responsibility, resourcefulness and transparency).

The findings synthesize social entrepreneurship definitions across multi-disciplinary fields and contexts and within a multi-dimensional framework utilizing an infrequently used literature review method within social sciences.