Good post, Michael. It just goes to show that everyone's hands are dirty on these types of things. For one organization to absolve itself completely from blame merely represents legal posturing. Those in the know won't buy into this.
I find it interesting that SAP won't be the system at Marin. I'd argue that Marin could have chosen another ERP and, absent the proper governance measures that you and Mark describe, the outcome would have been the same.
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