Enterprise resource planning (ERP) systems provide organizations with the opportunity to integrate individual, functionally-oriented information systems. Although much of the focus in the popular press has been placed on ERP systems in large for-profit organizations, small hospitals and clinics are candidates for ERP systems. Focusing information systems on critical success factors (CSFs) allows the organization to address a limited number of areas associated with performance. This limited number of factors can provide management with an insight into dimensions of information that must be addressed by a system. Focuses on CSFs for small health-care organizations. In addition, also considers factors critical to the implementation of health-care information systems. Presents two cases. The results indicate support for the continuing use of CSFs to help focus on the benefits of ERPs. Focusing on groups of tangible and intangible benefits can also assist the rural health-care organization in the use of ERPs.

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In 2004, City of Gardena was unable to meet its obligations on $26 million in debt. The authors examined City of Gardena financial reporting as of June 30, 2004 and 2003 to determine if the publicly available financial reports adequately disclosed the situation. Information about the long-term debt was properly displayed in the financial statements and disclosed in notes. There was no mention of the situation in the MD&A either year. The auditors' did not include an explanatory paragraph highlighting the debt, nor did they issue a 'substantial doubt about the ability to continue to exist as a going concern' report. This paper examines existing accounting and auditing standards to determine their adequacy to protect the public interest.

Purpose This purpose of this paper is to assess information technology (IT) disaster recovery plans (DRPs) in publicly listed companies on Abu Dhabi securities exchange (ADX) in the United Arab Emirates. The authors assessed, among other things, DRP preparedness, documentation, employees’ preparedness and awareness and the most significant physical and logical risks that pose the most threads to drive the development of the DRP, etc. Design/methodology/approach The authors surveyed publicly listed companies on the ADX using a questionnaire adapted from past research papers as well as from audit programs published by the Information Systems Audit and Control Association. The surveys were completed through interviews with middle and senior management familiar with their firm’s IT practices. Findings The majority of the respondents reported having a DRP, and a significant number of the respondents reported that their top management were extremely committed to their DRP. Employees were generally aware of their role and the existence of the DRP. The greatest risk/threat to their organization’s IT system was logical risk followed closely by power and network connectivity loss as the second highest physical risk. The most highly ranked consequence of an IT disaster was loss of confidence in the organization. Research limitations/implications Because this paper only examined publicly listed companies on ADX, the research results may lack generality. Therefore, further research is needed in this area for determining the extent of the deployment of the DRP in the region. Practical implications Results of this paper could be used for IT DRP planning bench-marking purposes. Originality/value This paper adds value to research by investigating the current IT DRP practices by public companies listed on ADX.

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