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Being a director, regardless of the size or nature of the enterprise, is different to being an employee, manager, shareholder or customer. It is not size or dollar value that makes the responsibilities of a board member different from those of an executive. Some, for instance ethical responsibilities, are common regardless of size. One key issue is to do with personal integrity and another to do with the integrity of decision making by the board. The chapter looks at who should be responsible for training the board, and provides a conceptual framework on which training could be based. Practice and example are the key ways in which ethics is learnt, and examples are provided of the way in which case studies can be used to enhance personal integrity and moral courage, and to develop and entrench decision processes in the board which enhance the integrity of its decision making.

Within enterprise accounting, there is a significant degree of pragmatic logic. It is a suitable means toward the objective of making transaction-experience understandable. It is a combination of theory and practice and of ideology and methodology. The reason accounting function is so thoroughly acceptable is because of the pressing need in business to review the results of prior decisions in preparation for next decisions. Two compelling concepts for accounting are the following: (1) the reciprocal relation between its objectives and techniques that makes accounting an instrument for exploring the significance of enterprise transaction-experience and (2) accounting’s duty to preserve the integrity of its recorded data for the benefit of later review by interested parties.

The chapter aims to analyse the influence of the board of directors on transparency and integrity in hybrid organisations like state-owned enterprises. The effect of several characteristics of directors on the board’s effectiveness was assessed. The empirical analysis was based on 60 Italian listed and non-listed state-owned enterprises. Each enterprise’s website was individually examined and coded to obtain two self-constructed indexes on transparency and integrity, and a regression model was created to test the hypotheses.

The ‘knowledge structure’ of interlocking directors and board compensation were found to be both positively related to the level of commitment among state-owned enterprises to transparency and integrity. Skill and gender diversity on the board had no significant impact. The analysis used data from a one-year period but dealt with hidden and complex phenomena like corruption. Future longitudinal studies and qualitative approaches would provide more comprehensive insights into the relationship between the board of directors, transparency and integrity over time.

Policymakers and all those involved in the appointment of directors to state-owned enterprises should be aware that some features of board members may affect the levels of organisational transparency and integrity. The chapter contributes to the literature on governance of state-owned enterprises, emphasising the board’s role and its effectiveness in sustaining transparency and integrity.

Over the past decade, many small‐ and medium‐sized enterprises have incurred dramatic losses due to major disasters, causing loss of their business information systems and transaction data, so, they have started to outsource their information operations to data centers (DCs), in order to monitor critical business data operations. The purpose of this paper is to propose a dual‐sided business data integrity policy framework.

Based on a review of the available literature, case studies, and in‐depth interviews with top CEOs and experts in the field, a fuzzy Delphi method is proposed in two frameworks. In addition, a risk evaluation rule is derived by applying Bayesian decision analysis to mitigate the risk and lower the cost in their outsourcing policy; and Delphi method is used to extract 11 DC service quality evaluation indicators and also use these indicators to conduct a benchmark in Taiwan. Furthermore, the proposed framework is applied to figure out critical service advantages as well as suggestions for the DC involved in the benchmark.

The results of framework point out that enterprises should monitor the four operation elements (facility and infrastructure, server system management, information security management, and disaster recovery (DR) mechanism) to ensure and improve their data integrity; and DC firms need to build robust facilities and services in the five operation elements (customizability, serviceability, information technology infrastructure, security management, and knowledge intensity).

This paper uses a hybrid Delphi‐Bayesian method to propose a new framework, which is adequately integrated with the consensus of experts and business decision makers; higher professionalism and content validity are achieved. Enterprises can use these indicators to evaluate the service quality of DCs among DC firms.

In this paper, I examine Philip Selznick’s sustained engagement with the problems of organizational responsibility and integrity. I first discuss how Selznick conceived of integrity and responsibility, and the role of institutionalization in creating an organizational and institutional context conducive for reinforcing organizational integrity and responsibility. I then turn to how organizational integrity and responsibility can be problematical, highlighting threats Selznick identified in his work that be believed represented significant challenges for organizations and their leaders. I end the paper by considering where other organizational scholars have been able to pursue research relevant to the problems of organizational integrity and responsibility, and where there might be opportunities for further research on these problems and related issues.

The integrity of the data used to operate and make decisions about a business affects the relative efficiency of operations and quality of decisions made. Protecting that integrity can be difficult and becomes more difficult as the size and complexity of the business and its systems increase. Recovering data integrity may be impossible once it is compromised. Stewards of transactional and planning systems must therefore employ a combination of procedures including systematic safeguards and user‐training programs to counteract and prevent dirty data in those systems. Users of transactional and planning systems must understand the origins and effects of dirty data and the importance of and means of guarding against it. This requires a shared understanding within the context of the business of the meaning, uses, and value of data across functional entities. In this paper, we discuss issues related to the origin of dirty data, associated problems and costs of using dirty data in an organization, the process of dealing with dirty data in a migration to a new system: enterprise resource planning (ERP), and the benefits of an ERP in managing dirty data. These issues are explored in the paper using a case study.

Currently, for the evaluation of enterprise credit, many specific values of indexes are difficult to obtain, so decision makers tend to give a form of uncertain linguistic variable. To solve this kind of problem, the purpose of this paper is to introduce an uncertain pure linguistic approach on evaluation of enterprise integrity based on grey information.

Initial uncertain linguistic variables given by experts are transferred into interval grey numbers, and their greyness of degree is computed. Then, the greyness of degree is applied to adjust the weights of experts. Moreover, the core of each interval grey number is calculated, and through giving the positive ideal point and negative ideal point, which are binary numbers, the comprehensive grey relational grade between the linguistic number and the two points is calculated, respectively, as well to get the ranking result of projects by considering both core and greyness of degree.

The model is applied to a case, and the result verifies the validity and practicability of the model which reveals high effectiveness.

This model provides a new feasible method in a growing number of fuzzy evaluation schemes in the fields of enterprise integrity and contributes to getting better and more accurate results.

In this paper, the greyness of degree is introduced to the model to adjust the experts’ weights, and it reflects the thought of “making full use of the information” in grey system theory and further enriches the system of grey decision-making theory as well as expanding its application scope.

Current prices, future estimates, and price statistics cannot reflect specific transaction experience generated by enterprise management. Instead, overt transaction data in accounts continue to constitute evidence of management decision-actions, even after apportioned among fiscal periods. And the interrelation of enterprise capital employed productively, and the income generated by its use, will continue whether or not accounts are kept. Yet, the significance of factual integrity for enterprise transaction experience is strongly influenced by the functional logic inherent in accounting.

This paper aims to provide a clarification of the meaning of the term integration.

A taxonomy of integration definitions derived from the academic and trade literature is developed, analyzed, and documented.

Integration is a word that is commonly used when discussing enterprise applications. The term integration is inserted in technical papers, e‐mail messages, correspondence, proposals, and even causal conversations. After many years of project work, and many misunderstandings and failed meetings and workshops, it can only be stated that the word has multiple and misunderstood meanings. For technical papers (research and trade), the term must be provided with context, or it is impossible to have a meaningful conversation. Next, multiple alternative definitions (that are valid in the literature for the appropriate context) are presented and explained in some detail.

The paper is not exhaustive, since new definitions of integration may exist or may emerge.

The main contribution of the paper is that it yields clarity on a key term that is frequently used in information systems research. The paper is useful to any researchers or practitioners who are focused on enterprise system implementation.

The high occurrence of procurement fraud requires the management of an enterprise, the risk manager of the enterprise and the internal auditor to address procurement fraud risks effectively within the enterprise risk management concept. The purpose of the article is to explain a procurement fraud risk management process which will serve as a comprehensive framework for enterprise risk managers and for internal auditors to limit the enterprise’s exposure to procurement fraud as far as possible. The study by Venter (2005) on which the article is based proposes a procurement fraud risk matrix which can be used to manage fraud risks within the procurement function efficiently. This matrix is based on the Committee of Supporting Organizations of the Treadway Commission’s (COSO’s) Enterprise Risk Management ‐Integrated Framework which is specifically applied to address the procurement fraud risk problem.