Purpose – The purpose of this paper is to examine the critical success factors of ERP implementations in Belgian SMEs and to identify those success factors that are specific to a SME environment. Design/methodology/approach – The authors survey the literature to discover and classify...

There is a consensus among academics and practitioners that ICT investments should be carefully justified, measured and controlled. This is not different for the development of a service architecture or the development of particular services as such. In practice, the traditional capital...

From 2006 onwards very large Belgian nonprofit organizations (NPOs) are legally required to appoint an external auditor. In this context we investigate whether auditor choice in favor of a sector expert, being a higher quality auditor, is associated with NPOs’ expectations regarding several...

Purpose The purpose of this study is to investigate the association between individual auditor characteristics (gender, experience and sector expertise) and audit opinions in Belgian non-profit organizations (NPOs). The purpose is to identify auditor characteristics that imply a better assurance...