bluuebunny/crossref_metadata_2025_split huggingface dataset:
A framework to implement QCS through process cost modeling
Authors: Sharma Rajiv Kumar , Kumar Dinesh , Kumar Pradeep 
Published: January 2007

PurposeThe purpose of this paper is to describe a structured framework to implement and sustain a quality costing system (QCS) based on process cost modeling (PCM) in process industries.Design/methodology/approachAfter reviewing and analyzing various cost accounting methodologies practiced by companies the research objectives were achieved by acknowledging the need to attach fuzziness to notion of “quality”. The imprecise, vague, and complex information related to cost items under Prevention, Appraisal and Failure (PAF) segments is synthesized using well‐established fuzzy principles. A case based approach from process industry is discussed to implement and sustain quality costing system after prioritizing the processes.FindingsWhile conforming on the results of prior research on practice of quality costing approaches and the problems faced by the companies in implementing a quality management system the fuzzy approach (owing to its sound logic and effectiveness in identifying the vagueness and imprecision in human judgment) is successfully applied to elicit expert opinion regarding the importance of cost items. The information so obtained after fuzzy synthesis is used to set up priority with respect to the processes which can provide necessary help to managers/practioneners to invest efforts in reduction of cost of non‐conformances (CONC) and optimal allocation of resources.Practical implicationsThe approach discussed in the paper will be helpful to managers; quality practitioners to set up/improve various quality improvement initiatives for successful implementation of quality costing system.Originality/valueThe framework discussed in the paper provides a novel approach to implement QCS by using PCM after judicious selection of the processes and cost items.
The role of control charts in promoting organisational learning
Authors: Grigg Nigel , Walls Lesley 
Published: January 2007

PurposeThe purpose of this paper is to examine the theoretical interface between statistical thinking, the statistical method of the control chart, and contemporary theories of organisational learning in regard to processes and their improvement.Design/methodology/approachTheoretical discussion results in an integrated model showing how statistical thinking and methods relate to organisational learning. This is supported by findings from a food industry research project following a design of: exploration (stage 1); theory development (stage 2); and theory testing/refinement (stage 3) incorporating surveys, case studies and key informant interviews.FindingsEmpirical evidence shows that statistical techniques such as the control chart can be of benefit to organisations for creating process improvement and organisational learning, providing the charts are utilised to actively convert the data they contain into information and knowledge about the process. Four distinct categories of use of control charts were observed which impacted on the effectiveness with which the charts were able to achieve this.Research limitations/implicationsThe findings have come from a study conducted only on the food industry. The implications are generalisable, however, to the wider industry context.Practical implicationsFindings illustrate problems with control chart application and the vital role of statistical thinking in ensuring that maximum benefit is derived from the charts. We argue that statistical thinking is a fundamental prerequisite to achieving effective double loop learning when using control charts as a basis for process monitoring and improvementOriginality/valueStatistical thinking and knowledge management are both growing areas of interest within the quality management and process improvement literature. The paper examines their interrelationship.
The relationship between total quality management and the focus of project management practices
Authors: Bryde David James , Robinson Lynne 
Published: January 2007

PurposeThe purpose of the paper is to explore the influence of a total quality management (TQM) programme on the level of focus in project management practices.Design/methodology/approachPrior literature was used to develop a construct indicating the degree of focus on customers, time/cost/quality (iron/golden triangle) and other stakeholders. A questionnaire was mailed to a random selection of UK organizations to obtain data on the degree of focus and on whether a TQM programme existed.FindingsThe results from an analysis of completed questionnaires show that those in organizations with a TQM programme in place are more customer‐focused in their project management practices than those in organizations with no TQM programme. No such relationship was found between the level of iron/golden triangle and other stakeholder focus and a TQM programme.Research limitations/implicationsGiven the exploratory nature of the research reported in this paper there is the opportunity for further work on larger populations to confirm the generalizability of the findings. Also, this research has highlighted an association between the level of focus of project management practice and the existence of a TQM programme, and this requires further investigation in terms of confirming suggested cause and effect relationships.Practical implicationsThe existence of a link between a TQM programme and customer‐focused project management practice provides a potential route for those looking to improve project performance through placing a greater emphasis on satisfying the customer. The absence of a link between TQM and a focus on other stakeholders suggest that the elements of TQM that facilitate an increase in customer‐focus are not able to overcome the barriers to high levels of stakeholder‐focus on project management practice.Originality/valueThe exploratory research in this paper focuses on the link between TQM and an area of operational practices, namely, project management‐related, that has received limited attention in prior studies.
TQM principles' application on information systems for empirical goals
Authors: Siddiqui Jamshed , Rahman Zillur 
Published: January 2007

PurposeThe purpose of this paper is to describe a study conducted in Indian companies to evaluate the role of total quality management (TQM) of information systems (IS) in pragmatically realizing organizational goals. As the Indian customer becomes more and more brand savvy – largely owing to the globalization and advertising boom, quality consciousness is doomed to increase and if quality issues in the Indian industry are not addressed in time, competition might lead to its elimination.Design/methodology/approachThis paper explains TQM philosophy on the basis of principles of top management commitment, customer centric advancements of processes, benchmarking for problem solving, relentless improvement and strengthening the employee base. Data were collected through a questionnaire‐based survey of managers. Results were interpreted by multivariate analysis of qualitative responses.FindingsThe paper argues that TQM and IS can be quite fruitful in improving the quality of products and services offered to the end customer. Further it quantifies the extent of top management support for TQM in IS, the extent of benefits realized by TQM, relationship between IS‐TQM realized benefits and top management support and relationship between the IS‐TQM realized benefits and TQM principles implemented.Research limitations/implicationsData are opinion‐based, hence respondents' bias could not be eliminated and difference of opinion within a firm has not been entertained. Research in the area may build upon these findings to further investigate the implementation of TQM principles specific to conditions of IS in Indian firms.Originality/valueThe paper adds to the knowledge on business in India as the nation invites foreign investment. The paper findings may help management of firms in the process of introducing TQM for IS as a measure to enhanced awareness for quality.
Renault‐Nissan: a marriage of necessity?
Authors: Donnelly Tom , Morris David , Donnelly Tim 
Published: January 2007

PurposeTo examine the reasons why Renault of France and Nissan of Japan entered into a merger. Over the past decade the automotive industry has been subject to a spate of merges and take‐overs which not only brought about a considerable degree of consolidation, which made it increasingly difficult for smaller concerns such as Renault and Nissan to compete globally. This paper examines the reasons why these two merged and demonstrates how success was achieved in the short term.Design/methodology/approachThe main methodology applied was that of conventional pre‐ and post‐merger analysis models, but with a particular focus on that of Testa and Morosini which has been applied to other industries, but not so far to the automotive.FindingsThe conclusions drawn from the papers were that careful pre‐merger approaches had been made by both parties to each other and that Nissan had little alternative but to see Renault as a rescuer. Also illustrated is the role played by strong leadership in the process and the necessity of speedy implementation of post‐merger strategies. Decisions were taken swiftly and the short‐term goals set were achieved.Research limitations/implicationsLimitations centre on the short‐term nature of the paper which has a very narrow focus.Practical implicationsThese centre on the importance of a strong relationship between pre‐ and post‐merger strategy policies.Originality/valueThis lies in demonstrating the importance of the Testa‐Morosini model in cross‐border merger analysis.
Insatiable demand or academic supply: the intellectual context of entrepreneurship education
Authors: Adcroft Andy , Dhaliwal Spinder , Willis Robert 
Published: January 2007

PurposeTo consider whether the growth in management and entrepreneurship education is driven by (external) demand or (internal) academic supply.Design/methodology/approachThree key elements of the intellectual context of management and entrepreneurship education are considered: the apparent causal relationship between improved management and economic performance; the privilege afforded to management as an agent of change in the context of globalisation; reforms in the public sector which define problems in terms of management rather than resources.FindingsThere is a lack of clarity as to whether the purpose of entrepreneurship education is about promoting higher levels of activity or better recognising entrepreneurial activity.Originality/valueThe paper offers an alternative perspective on entrepreneurship education through an examination of its purpose rather than its form and content.
Relational risk perception and alliance management in French biotechnology SMEs
Authors: Delerue Hélène 
Published: January 2007

PurposeStrategic alliances are often described as risky, dangerous, and instable. When firms adopt these strategies, they are confronted with a relational risk. Nevertheless, little empirical work has been down on relational risk in alliances. For this reason, this research is founded and constructed on two principal questions: what is relational risk? And how is this risk to be managed?Design/methodology/approachFrom a methodological point of view, neither one paradigm nor the other concerning previous research was favoured. The process of the empirical research is based on an inductive non‐demonstrative step. It was carried out in two phases. Firstly, exploratory research was aimed at complementing previous research and formulating hypotheses. These hypotheses were tested with survey data on 87 partnerships of French biotechnology firms.FindingsThe results demonstrate the multidimensional character of relational risk and the duality of relational control. Relational control includes autonomous control and informal control.Research limitations/implicationsNevertheless, this research adopts a static perspective. It is known that alliances evolve, and develop. Consequently, future research should include the interactive process to understand how these two forms of management – autonomous and informal – evolve and in what cases they complement themselves.Practical implicationsFrom a managerial point of view, the results emphasize the need to be aware of existing dynamics between systems of control and relational risk perceptions.Originality/valueThis research proposes an empirical study of risk management model in alliance relationships and demonstrates the importance to adopt a multidimensional view of relational risk.
Management accounting performance measurement systems in Swedish banks
Authors: Hussain Mostaque 
Published: January 2007

PurposeTo study the nature of management accounting performance measures in the Financial Services Industry (FSI). The nature of Performance Measurement (PM), specially non‐financial PM in FSI (service “shop”) has not been explored before.Design/methodology/approachThis exploratory multiple case study consists of survey, interviews with questionnaire, individuals' (senior management and executives) interviews, collecting primary and secondary sources of information as well as literature surveys.FindingsThe results of this study demonstrate that the actual practices of the recent trends of management accounting in non‐financial PM are negligible in the studied financial institutions, and management of studied banks paying more attention to improve and measure financial performance than that to non‐financial performance for different reasons that affect the function/operation of FSI.Research limitations/implicationsThe field study is being conducted without a conceptual/theoretical framework. An explanatory case study with particular theoretical framework/model could make possible to discuss the factors that affect non‐financial PM in this particular industry. Moreover, a comparative study with manufacturing industry would make the research results more robust.Practical implicationsA stable economic condition and competition that would increase the need and importance of non‐financial PM in FSI as well as in other services (and even in manufacturing industries).Originality/valueThis paper explores the nature of management accounting PM particularly in FSI.
EC approach to governance as applied to the modernisation of competition policy
Authors: Vindelyn Smith‐Hillman A. 
Published: January 2007

Purpose“Re‐shaping” policy provides the opportunity for an inclusive approach to decision‐making in dialogue with existing member‐states and anticipated new members. The purpose of this paper is to examine the extent to which the governance process that underpinned the modernisation of EC competition policy (Council Regulation (EC) No. 1/2003, effective 1 May 2004) can be considered inclusive.Design/methodology/approachA multi‐level genre is used to describe EC governance with respect to the implementation of revised competition policy. The process is evaluated through the levels of involvement of the key stakeholders, i.e. firms (national, European and non‐European), consumers, national competition authorities (NCAs), the European Commission, and member states. The main explanatory vehicles relied on are institutionalism governance, policy network analysis and inter‐governmentalist models of governance.FindingsMulti‐level governance was apparent as member states established national working parties and committees that paralleled similar consultation in Brussels. Good governance was evident through the democratic process that involved interest groups in policy network analysis. Ultimate authority, however, remains vested in the Commission, vouchsafed through legislation and institutionalism.Originality/valueThis paper contributes to the small but growing literature that illustrates the complex interaction between governance and implementation of public policy.
European integration and the dynamic process of investments and divestments of foreign TNCs in Greece
Authors: Georgopoulos Antonios , Gert Preusse Heinz 
Published: January 2007

PurposeThe purpose of the paper is to analyse how European integration shapes the locational decisions of foreign transnational corporations (TNCs).Design/methodology/approachThe paper concentrates on foreign direct investment (FDI) in the European Union (EU) and highlight the case of Greece. The investigation is based on a wide original sample of 199 foreign industrial subsidiaries operating in Greece. In particular, the paper reveals the dynamic investment and divestment strategies of TNCs in the host economy, which have taken place in the context of the reduction of EU market fragmentation and barriers to entry.FindingsThe empirical results suggest, that, in general, the participation of Greece in the EU has not increased the attractiveness of the country as a production base for TNCs. In fact, Greece did neither manage to attract considerable amounts of export oriented foreign investment nor did it receive much efficiency seeking FDI.Research limitations/implicationsThe findings show for the case of Greece that divestment strategies of TNCs play a crucial role in explaining FDI patterns. For extending the results to more general applications, further research on this topic is needed.Practical implicationsThe paper concludes that the integration of Greece into the EU has uncovered some structural deficits of the national economy. In addition, we identify some important locational weaknesses concerning the Greek ability to attract FDI. Thus, in order to stop divestment of foreign TNCs further reform efforts are necessary. These findings are of particular interest for public policy makers.Originality/valueTo the best of the authors' knowledge this is the first study that jointly analyse the investment and divestment strategies of TNCs in the specific regional context of Greece and the EU. It draws on an original sample of 199 foreign enterprises operating in Greece.
An examination of the globalisation of authorship in publishing in 20 leading marketing journals
Authors: Polonsky Michael Jay , Garma Romana , Mittelstaedt John D. 
Published: January 2007

PurposeThe purpose of this paper is to examine the global contribution of academics to marketing literature between 1999 and 2003, based on an examination of the location of academics institution of employment, as reported in published works. The data is used to evaluate the global dispersion of publishing.Design/methodology/approachThe paper uses the method of content analysis where the authorship of all articles in 20 leading marketing journals between 1999 and 2003 is examined. An empirical examination of performance was undertaken across geographic regions. There was also an examination of whether the quality of journal affected regional performance.FindingsThe research found that there is a significant “bias” of authorship within the 20 journals examined, with the majority of works published by academics at institutions in North America. There is some variation in regional performance based on the type of journal examined.Research limitations/implicationsThere was no attempt to empirically examine why differences might exist. The study only focused on a sample of 20 English language journals over five years. These journals have been included in studies that list the leading marketing journal for US and European academics.Practical implicationsThe research suggests that there may in fact be regional differences in publishing behaviour. It is unclear if these differences relate to variations in the “objectives” of institutions within each country or other factors, such as the North American publish‐or‐perish mentality. The research posits that a marketing knowledge may be unnecessarily restricted, if there is a bias against non‐North American perspectives.Originality/valueWhile there have been other works examining research performance of institutions, there has been limited examination in marketing on the nation in which authors work and none have used a broad cross‐section of journals. This work takes a global “snapshot” of national research performance within marketing.
The Pareto plus syndrome in top marketing journals: research and journal criteria
Authors: Svensson Göran , Wood Greg 
Published: January 2007

PurposePareto's Law often refers to the theory that a small percentage of a total is responsible for a large proportion of the total outcome. It is commonly known as the 80/20 law or principle. The objective is to review and debate whether there is a “Pareto syndrome” in the distribution of crucial research and journal criteria in top marketing journals.Design/methodology/approachThe authors provide a review and a debate based upon previous research on top marketing journals. For this purpose, the Pareto syndrome concept is introduced, based upon a set of research and journal criteria. Their distribution is examined.FindingsThe review of research and journal criteria in top marketing journals generated an extremely skewed outcome. When it comes to the criteria, the top journals in marketing tend to be governed by narrow concerns of research rather than broad ones.Research limitations/implicationsThe research and journal criteria that have a skewed outcome may reinforce the rigidity and the lack of innovativeness of the marketing discipline. The evolutionary speed of the discipline may at best be reduced or it may at worst grind to a halt. The authors argue that there are a number of serious concerns to be addressed in the future review and debate of top journals in marketing.Practical implicationsEditors and editorial boards need seriously to address the concerns reviewed and debated, namely the skewed distribution of criteria, such as affiliation, data and methodology.Originality/valueThe authors debate that there is evidence that confirms the existence of a Pareto plus syndrome in key research and journal criteria of top marketing journals.
Enhancing contemporary entrepreneurship
Authors: Darling John , Gabrielsson Mika , Seristö Hannu 
Published: January 2007

PurposeThe contemporary business arena continues to hold great promise for dramatic innovational developments unheard of in previous eras. The purpose of this paper is to suggest ways to achieve organizational excellence through entrepreneurship in today's dynamic environment of opportunities.Design/methodology/approachThe authors' research has focused on the foundation of successful entrepreneurial management leadership in the achievement of organizational excellence. Data were collected primarily from well‐known entrepreneurs identified during the past ten years in various publications.FindingsResearch shows that the major reflections of operational excellence in organizational entrepreneurship revolve around the care of customers, constant innovation, committed people and managerial leadership.Research limitations/implicationsMany relatively creative ideas regarding entrepreneurial management and leadership have been put forward in this treatise, which clearly require further validation by future research.Practical implicationsSuccessful leadership has been found to be based upon four key strategies: attention through vision, meaning through communication, trust through positioning, and confidence through respect. Research further suggests that at the heart of successful leadership strategies rest a concern for people and the interpersonal values of joy, hope, charity and peace. These values provide a new paradigm of interactive cues and a foundational core for the successful fulfillment of those key strategies.Originality/valueThis research contributes by developing a model of keys to organizational excellence, and leadership strategies and values. Furthermore, this paper may benefit companies that are trying to reinvent themselves by fostering innovativeness within their organizations.