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Article
Publication date: 27 May 2024

Hanung Eka Atmaja, Budi Hartono, Clarisa Alfa Lionora, Alex Johanes Simamora and Alkadri Kusalendra Siharis

This research objective is to (1) examine the effect of organizational factors on quality performance, (2) examine the effect of quality performance on competitive advantage and…

Abstract

Purpose

This research objective is to (1) examine the effect of organizational factors on quality performance, (2) examine the effect of quality performance on competitive advantage and (3) examine the mediating role of quality performance between organizational factors and competitive advantage.

Design/methodology/approach

The research sample includes 140 employees in the Windusari village-owned enterprise, in Magelang, Indonesia. Data are collected using 5-Likert scale questionnaires which follow Ferdousi et al. (2019). The dependent variable is a competitive advantage. The Independent variable is organizational factors which are top management support, employee empowerment, employee involvement, reward and recognition, training and customer focus. The mediating variable is quality performance. Data analysis uses path analysis provided by structural equation modeling.

Findings

Based on path analysis, organizational factors have a positive effect on quality performance, quality performance has a positive effect on competitive advantage and quality performance mediates the effect of organizational factors on competitive advantage. The results confirm the concept of quality management where continuous improvement of products and services can meet customer expectations and bring the organization to a better position in the industry to face other competitors.

Originality/value

This research extends the previous studies of the relationship between organizational factors and organizational outcomes by considering the effectiveness of the organizational process. This research also contributes to giving new evidence about the relationship between organizational factors, quality management and competitive advantage in the village-owned enterprise in Magelang, Indonesia. This research also contributes to updating the literature on the theory of quality management.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 27 May 2024

Emrah Arioglu, Metin Borak and Murat Ocak

This study aims to investigate whether there is a relationship between the religiosity levels of chairpersons’ hometowns and the financial reporting quality of companies.

Abstract

Purpose

This study aims to investigate whether there is a relationship between the religiosity levels of chairpersons’ hometowns and the financial reporting quality of companies.

Design/methodology/approach

Using a unique hand-collected data set obtained from various sources, the authors use ordinary least squares and logistic regressions to test the hypotheses and further implement various methods to address potential issues such as omitted variables, reverse causality and selection bias problems. In addition, the authors control for the religiosity level of chief executive officers’ (CEOs) hometowns. Finally, the authors divide the sample into two subsamples – companies with strong corporate governance and companies with weak corporate governance – to investigate the effect of chairpersons’ hometown religiosity on financial reporting quality under strong or weak corporate governance.

Findings

The findings demonstrate that companies with chairpersons from religious hometowns produce high-quality financial reports. Additional tests, such as the Heckman selection model and instrument variable regression, confirm the robustness of the main results. Controlling for the religiosity level of the CEO’s hometown yields consistent findings with the main results. Finally, additional results indicate that the religiosity levels of chairpersons’ hometowns play a significant role in enhancing financial reporting quality in companies with weak corporate governance.

Practical implications

Companies should consider appointing board members or chairpersons from more religious hometowns, as the empirical results of this study support the positive effects of chairpersons’ hometown religiosity on financial reporting quality.

Originality/value

To the best of the authors’ knowledge, the current study is among the first to demonstrate the relationship between the religiosity level of the chairpersons’ hometown and the financial reporting quality of companies. The study introduces unique hometown religiosity proxies and controls for various variables related to corporate governance, chairperson attributes, company characteristics, and audit firm characteristics.

Details

Managerial Auditing Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 24 May 2024

Wai Kam Yu, Ruby Chui Man Chau, Clement Yu and Grace Ho

This article focuses on children’s social quality. Social quality can be understood as the extent to which people can engage in the social, economic, and cultural lives of their…

Abstract

Purpose

This article focuses on children’s social quality. Social quality can be understood as the extent to which people can engage in the social, economic, and cultural lives of their communities, under conditions that strengthen their well-being and potential. This article has two purposes. The first is to develop a league table ranking 23 countries’ children’s social quality based on comparative data. The second is to examine the correlation between these countries' commitment to promoting children’s social quality and reducing the child care gap, where childcare is insufficiently covered by child care leave or Early Childhood Education and Care.

Design/methodology/approach

We analyse the findings obtained from the children’s social quality league table and the child care gap league table for the 23 countries.

Findings

The findings reveal mixed relationships between the children’s social quality league table and the child care gap league table. These findings indicate that we cannot assume that countries prioritizing the reduction of the child care gap automatically possess the capacity or willingness to promote other aspects of children’s welfare. They also highlight the significance of encouraging countries to enhance their children’s social quality as a way to promote children’s welfare rather than solely reducing the child care gap.

Originality/value

Children’s social quality is a new research area. To explore it, this article makes an innovative attempt by exploring the connection between social quality, children’s welfare, and the child care gap. The league table of children’s social quality this article developed is the first of its kind.

Details

International Journal of Sociology and Social Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0144-333X

Keywords

Article
Publication date: 28 May 2024

Dilip Kushwaha and Faisal Talib

This review paper aims to explore and investigate the Quality 4.0 current knowledge, emerging areas, and trends available in the literature and provide insights for future…

Abstract

Purpose

This review paper aims to explore and investigate the Quality 4.0 current knowledge, emerging areas, and trends available in the literature and provide insights for future research directions. The bibliometric analysis determines the most prominent journals, authors, countries, articles, and themes. The Citation and PageRank analysis identifies the most influential and prestigious articles. The author's keyword analysis identifies the research theme, patterns, and trends within a particular area of research.

Design/methodology/approach

This study utilised the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-analysis) declaration as a review protocol, and the data is retrieved accordingly. Therefore, 104 articles from Scopus and 28 from Web of Science were combined in R-Environment, and 25 duplicates were removed using RStudio. Finally, 107 papers were selected for further analysis. After the abstract level screening, the study reviewed 99 articles bibliographically published in peer-reviewed journals from prominent academic databases Scopus and WoS between 2011 to April 2023. We used the VOSviewer software tool for analysing bibliometric networks that allow the construction, visualisation, and exploration of maps based on any form of network data.

Findings

The review identified emerging themes: artificial intelligence, digitalization, sustainability, root cause analysis, topic modelling, and digital voice-of-customers. To establish the intellectual structure of the field and identify gaps, co-citation and content analysis were used. The content of 49 papers in the identified clusters was then carefully analysed. The four primary themes are the relationship of Quality 4.0 with Industry 4.0, the conceptualization of Quality 4.0, recommendations for the new Quality 4.0 model, and the impact of Quality 4.0. The findings provide an excellent foundation for future research in this field for policymakers, managers, practitioners, and academia.

Originality/value

This is the first systematic literature review-cum-bibliometric analysis on quality 4.0 that covers the field comprehensively. Based on the present review, the paper proposes six possible future research directions to investigate.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 21 May 2024

Juman Alsadi, Fathy Alkhatib, Jiju Antony, Jose Arturo Garza-Reyes, Guilherme Tortorella and Elizabeth A. Cudney

This study aims to investigate and provide comprehensive insights into the state of research on Quality 4.0 across various sectors. The investigation focusses on studies conducted…

Abstract

Purpose

This study aims to investigate and provide comprehensive insights into the state of research on Quality 4.0 across various sectors. The investigation focusses on studies conducted in different countries and is motivated by the perceived benefits of adopting Quality 4.0 and the existing research gap in this domain. The literature review examines two main aspects of Quality 4.0: implementation ingredients and its applications.

Design/methodology/approach

This study employed a comprehensive systematic literature review (SLR) and bibliometric analysis of Quality 4.0 publications to identify the benefits, challenges and trends of adopting Quality 4.0.

Findings

The applications of Quality 4.0 are centred on six key areas, including agile product development, predictive quality algorithms, cloud databases, automation, reduced cost of quality, streamlined quality processes, accurate demand forecasting and monitoring suppliers and quality metrics using digital dashboards. Geographical disparities in research were identified, with India and the United States of America emerging as the top publishing countries. The dominance of the subjects of business, management and accounting underscored the importance of quality management across diverse sectors.

Research limitations/implications

The limitations of this study include the novelty of the Quality 4.0 topic, which posed a challenge in finding academic material, and the analysis period of six years, which could potentially limit the coverage of recent developments.

Practical implications

The insights and observations from this research offer valuable guidance to academics, practitioners and professionals seeking to implement Quality 4.0 in diverse sectors.

Originality/value

This study contributes a novel perspective to the field by examining the application, utilisation and evaluation of Quality 4.0, providing valuable insights for effectively managing its implementation.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 28 May 2024

Ho Jun Song, Nina Shin, Hyun Mo Koo and Wan Seon Shin

This research deals with the critical factors of quality and their significance to perceived security as an effort to build a formidable loyalty of customers in a technology…

Abstract

Purpose

This research deals with the critical factors of quality and their significance to perceived security as an effort to build a formidable loyalty of customers in a technology driven service environment. The primary purpose of this study is to investigate the key contributing elements of functional and service quality on perceived security and to further analyze its impact on customer satisfaction and loyalty.

Design/methodology/approach

A hypothesized structure model is proposed and justified using the data collected in the manufacturing and telecommunication service sectors in South Korea through survey with total 647 respondents. To clarify the reliability of model and validity of the proposed hypothesis, AMOS 24.0 software was utilized. Furthermore, two moderating variables were adopted for the depth understanding.

Findings

This study reveals that service quality dominantly influences the level of perceived security due to its characteristics that are mostly formed on the stage of customer-contact activity. This study further provides a strategic methodology for manufacturing and telecommunication firms to foster sustainable growth by focusing on perceived security during the service delivery process.

Originality/value

This finding is particularly important as Ontact technology becomes increasingly critical during the COVID-19 pandemic. It is worthwhile noting that the research outcome of this study may, in turn, trigger the trust issue that need to be combined with quality in the era of Industry 4.0.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 31 May 2024

Priya Chaudhary and Reetesh K. Singh

This study aims to visualize and map the emerging themes in the field of quality of teaching and learning in higher education.

Abstract

Purpose

This study aims to visualize and map the emerging themes in the field of quality of teaching and learning in higher education.

Design/methodology/approach

This study uses a bibliometric approach to review studies published between 2000 and 2021. The leading trends in authorship, publications and countries were analyzed using the Web of Science database.

Findings

The analysis reveals four distinct clusters: quality, teaching and learning, supportive environment and learning outcomes. The literature in the field is lop-sided, and many issues still need to be addressed.

Research limitations/implications

While bibliometric analysis has achieved significant recognition among academicians, this study was restricted to the data set provided by Web of Science. In addition, the analysis covers a specific time frame and may not capture recent developments in the field. Future research should address these limitations and consider expanding the sample size and incorporating more diverse methodologies.

Practical implications

The findings have implications for practitioners, policymakers and researchers. Practitioners can benefit from the identified core authors’ work and access evidence-based practices to enhance the quality of teaching and learning in their institutions. Policymakers can use the research findings to inform policymaking processes and develop robust quality assurance frameworks. Researchers can build upon the identified clusters and core authors’ work to address research gaps and advance knowledge in the field.

Originality/value

This study contributes to the existing literature by providing a comprehensive bibliometric review of the quality of teaching and learning in higher education. Identifying clusters and core authors offers a systematic overview of the significant themes and influential figures within the field. This research provides a foundation for further exploration and understanding of quality in higher education.

Details

On the Horizon: The International Journal of Learning Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1074-8121

Keywords

Article
Publication date: 21 May 2024

Mohamed M. El-Dyasty and Ahmed A. Elamer

This study aims to examine how female directors on corporate boards and audit committees, and auditor affiliations (Big 4 versus Egyptian firms affiliated with foreign auditors)…

Abstract

Purpose

This study aims to examine how female directors on corporate boards and audit committees, and auditor affiliations (Big 4 versus Egyptian firms affiliated with foreign auditors), influence audit fees. This examination is driven by the global call for increased female representation in leadership roles and its potential implications for audit quality and financial transparency.

Design/methodology/approach

A sample of non-financial companies listed on the Egyptian Stock Exchange is used for the period 2011–2020. The authors used multivariate regression models, the Heckman two-stage and tokenism to support the analysis.

Findings

The results are threefold. First, this analysis reveals that female directors, whether on corporate boards or audit committees, are more likely to choose higher-quality audits in the form of high audit fees. Second, both Big 4 firms and Egyptian audit firms affiliated with foreign auditors are positively associated with audit fees and earn significant audit fee premiums. Third, a minor difference in audit fee premiums could be attributed to the existence of female directors.

Research limitations/implications

Future research may expand the analysis performed in this study by investigating the characteristics related to female directors (e.g. education, experience and age) on audit fees.

Practical implications

This study suggests insights for regulatory bodies, corporate decision-makers, auditors and corporate governance researchers. For instance, this study reveals that the Big 4 are not homogenous and provide different audit quality levels along with significant audit fee premiums.

Originality/value

This study extends and contributes to the growing literature on female representation in corporate leadership. First, this study adds to the limited research in Egypt by examining the effect of female board representation on audit quality. Second, this study adds to the extant literature on the gender of financial experts by demonstrating that female financial expert is more likely to demand high-quality audits. Finally, the results have significant implications for policymakers. For instance, this study reveals that the Big 4 are not homogenous and provide different audit quality levels along with significant audit fee premiums.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 30 May 2024

Bilel Bzeouich, Florence Depoers and Faten Lakhal

The purpose of this paper is to examine the effect of chief executive officer (CEO) overconfidence on earnings quality and the moderating role of ownership structure as a crucial…

Abstract

Purpose

The purpose of this paper is to examine the effect of chief executive officer (CEO) overconfidence on earnings quality and the moderating role of ownership structure as a crucial corporate governance device.

Design/methodology/approach

The paper uses the generalized method of moments (GMM) estimation method to test our models on a sample of 335 French companies between 2009 and 2020, i.e. 4,020 observations.

Findings

The results show that CEO overconfidence negatively affects earnings quality. This result supports the predictions of behavioral finance theory and suggests that CEO overconfidence is a behavioral bias that affects the quality of earnings. The authors also examined the effect of different types of ownership structures on this relationship. The results show the significant role of controlling shareholders, owner-managers, families and institutional investors in mitigating the negative effect of CEO overconfidence on earnings quality.

Research limitations/implications

This paper has some limitations. First, other types of ownership structures could have been analyzed such as state ownership. Second, we ignored the role of the board of directors as an important governance mechanism in controlling overconfident CEOs’ actions.

Practical implications

Companies should be aware of the potential risks associated with CEO overconfidence, which can compromise the faithful representation of earnings. This highlights the importance of effective monitoring and internal controls to detect and prevent such practices, which involve the role of ownership structure.

Originality/value

This paper addresses the effect of CEO overconfidence on earnings quality and provides new evidence on the role of different ownership structure types in shaping this relationship. Additionally, this paper sheds new light on how overconfident CEOs may behave in challenging times.

Details

Journal of Applied Accounting Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 14 May 2024

Julie Droissart and Melissa Tuytens

There is a lack of clarity about how lecturer collaboration in light of learning and (professional) development fits within the framework of a quality culture in higher education…

Abstract

Purpose

There is a lack of clarity about how lecturer collaboration in light of learning and (professional) development fits within the framework of a quality culture in higher education institutions (HEIs). More specifically, it is unclear how collaboration is present or stimulated in the organisational context, triggering working mechanisms leading to quality-related outcomes. Therefore, the purpose of this study is to relate HEIs' quality culture to lecturer collaboration.

Design/methodology/approach

This exploratory study relates institutions’ quality culture to lecturer collaboration via semi-structured interviews and document analysis at the institutional level in four Flemish HEIs.

Findings

The results demonstrate collaboration as a working mechanism driven by the institutional strategy. In this way, lecturers’ professional development (PD) is stimulated. The results also indicate that collaboration is present within lecturers’ PD: working together during or sharing experiences after PD initiatives is considered useful for quality teaching and learning.

Originality/value

Following the growing attention in research and practice to lecturer collaboration, this study incorporates lecturer collaboration in the framework of quality culture within HEIs.

Details

Quality Assurance in Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0968-4883

Keywords

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