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Open Access
Article
Publication date: 13 November 2023

Maria Moreno-Luzon, Maria Gil-Marques, M. Begoña Lloria and Andres Salas-Vallina

The purpose of this paper is to examine the effect of quality-oriented human resource practices (QHRP) on organizational ambidexterity. Furthermore, the mediating role of…

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Abstract

Purpose

The purpose of this paper is to examine the effect of quality-oriented human resource practices (QHRP) on organizational ambidexterity. Furthermore, the mediating role of ambidextrous culture in the relationship between QHRP and organizational ambidexterity was assessed.

Design/methodology/approach

Drawing on data from 350 green agro-food companies with two respondents in each company, structural equation models were used.

Findings

This paper has been drawn up to provide some responses to the needs of the companies to be ambidextrous while applying QHRP. The findings show that there is a positive effect of QHRP on organizational ambidexterity. In addition, ambidextrous culture mediated the relationship between QHRP and organizational ambidexterity.

Practical implications

This research reveals key managerial aspects for QHRP implementation that facilitate firms to be more ambidextrous, and thus more efficient and innovative.

Originality/value

The authors illustrate the connection between quality-oriented human resource practices (QHRPs) and organizational ambidexterity under the dynamic capabilities theory. The findings contribute to the empirical evidence on the antecedents of organizational ambidexterity, and suggest that these specific QHRPs influence an organization's baseline beliefs and values and support the development of ambidextrous capabilities by means of an ambidextrous culture.

研究目的

本文擬探討以質量為本的人力資源實務對組織雙元性的影響; 本文亦擬評定雙元性文化在以質量為本的人力資源實務與組織雙元性之間的關係上所扮演的中介角色。

研究設計/方法/理念

數據取自350間綠色農產食品公司,而每間公司則有兩名應答者; 研究人員以結構方程模型進行分析。

研究結果

草擬本文的目的,是要為那些於採用以質量為本的人力資源實務時需要成為雙元性的公司提供回應。我們的研究結果顯示,以質量為本的人力資源實務,對組織的雙元性是有積極和正面的效應。研究結果亦顯示,雙元性文化在以質量為本的人力資源實務與組織雙元性之間的關係上,起著中介調和的作用。

實務方面的啟示

本研究展現了、若企業欲推行以質量為本的人力資源實務,以促進其雙元性,繼而成為更有效率和更具創新能力的企業,它們需致力於哪些關鍵性的管理事務呢?

研究的原創性/價值

我們闡明了在動態能力理論下,以質量為本的人力資源實務與組織雙元性之間的關聯。我們的研究結果,就組織雙元性的先例,提供了經驗性證據,就此,研究作出了貢獻。研究結果亦暗示,有關的特定以質量為本的人力資源實務,不僅會影響組織的基線信念和價值觀,還會通過雙元性文化,為雙元能力的發展提供支援。

Open Access
Article
Publication date: 5 June 2024

Anabela Costa Silva, José Machado and Paulo Sampaio

In the context of the journey toward digital transformation and the realization of a fully connected factory, concepts such as data science, artificial intelligence (AI), machine…

Abstract

Purpose

In the context of the journey toward digital transformation and the realization of a fully connected factory, concepts such as data science, artificial intelligence (AI), machine learning (ML) and even predictive models emerge as indispensable pillars. Given the relevance of these topics, the present study focused on the analysis of customer complaint data, employing ML techniques to anticipate complaint accountability. The primary objective was to enhance data accessibility, harnessing the potential of ML models to optimize the complaint handling process and thereby positively contribute to data-driven decision-making. This approach aimed not only to reduce the number of units to be analyzed and customer response time but also to underscore the pressing need for a paradigm shift in quality management. The application of AI techniques sought to enhance not only the efficiency of the complaint handling process and data accessibility but also to demonstrate how the integration of these innovative approaches could profoundly transform the way quality is conceived and managed within organizations.

Design/methodology/approach

To conduct this study, real customer complaint data from an automotive company was utilized. Our main objective was to highlight the importance of artificial intelligence (AI) techniques in the context of quality. To achieve this, we adopted a methodology consisting of 10 distinct phases: business analysis and understanding; project plan definition; sample definition; data exploration; data processing and pre-processing; feature selection; acquisition of predictive models; evaluation of the models; presentation of the results; and implementation. This methodology was adapted from data mining methodologies referenced in the literature, taking into account the specific reality of the company under study. This ensured that the obtained results were applicable and replicable across different fields, thereby strengthening the relevance and generalizability of our research findings.

Findings

The achieved results not only demonstrated the ability of ML models to predict complaint accountability with an accuracy of 64%, but also underscored the significance of the adopted approach within the context of Quality 4.0 (Q4.0). This study served as a proof of concept in complaint analysis, enabling process automation and the development of a guide applicable across various areas of the company. The successful integration of AI techniques and Q4.0 principles highlighted the pressing need to apply concepts of digitization and artificial intelligence in quality management. Furthermore, it emphasized the critical importance of data, its organization, analysis and availability in driving digital transformation and enhancing operational efficiency across all company domains. In summary, this work not only showcased the advancements achieved through ML application but also emphasized the pivotal role of data and digitization in the ongoing evolution of Quality 4.0.

Originality/value

This study presents a significant contribution by exploring complaint data within the organization, an area lacking investigation in real-world contexts, particularly focusing on practical applications. The development of standardized processes for data handling and the application of predictions for classification models not only demonstrated the viability of this approach but also provided a valuable proof of concept for the company. Most importantly, this work was designed to be replicable in other areas of the factory, serving as a fundamental basis for the company’s data scientists. Until then, limited data access and lack of automation in its treatment and analysis represented significant challenges. In the context of Quality 4.0, this study highlights not only the immediate advantages for decision-making and predicting complaint outcomes but also the long-term benefits, including clearer and standardized processes, data-driven decision-making and improved analysis time. Thus, this study not only underscores the importance of data and the application of AI techniques in the era of quality but also fills a knowledge gap by providing an innovative and replicable approach to complaint analysis within the organization. In terms of originality, this article stands out for addressing an underexplored area and providing a tangible and applicable solution for the company, highlighting the intrinsic value of aligning quality with AI and digitization.

Details

The TQM Journal, vol. 36 no. 9
Type: Research Article
ISSN: 1754-2731

Keywords

Open Access
Article
Publication date: 22 March 2024

Piotr Rogala, Piotr Kafel and Inga Lapina

The study aims to determine whether audited organizations experience differences between external audits and official controls.

Abstract

Purpose

The study aims to determine whether audited organizations experience differences between external audits and official controls.

Design/methodology/approach

A survey among 100 organic food producers was conducted to explore differences regarding the usability of external audits and official controls. The survey was conducted in 2020 using the computer-assisted telephone interview (CATI) method supplemented by the computer-assisted web interview (CAWI) method. Organizations processing organic farming products in Poland were chosen for the study.

Findings

Three primary benefits associated with external audits and official controls were identified, i.e. (1) enabling and initiating activities related to the improvement of the organization, (2) improving the financial performance of the organization and (3) enhancing credibility. For most organizations, the assessment of these features was at the same level for both external audits and official control. However, if these assessments differed, commercial audits were assessed at a higher level than official controls.

Research limitations/implications

The study is limited to only one specific type of manufacturing organization and one European country.

Originality/value

The literature review shows some conceptual differences between audits and official controls, but the results of this study show that the business environment does not perceive these differences as significant. Thus, the value of the study is reflected in the conclusion that both external audits and official controls are considered useful and credible approaches to monitoring the quality within the organization, which allows us to state that external evaluation is generally seen as an opportunity to improve the performance of the organization.

Details

Central European Management Journal, vol. 32 no. 2
Type: Research Article
ISSN: 2658-0845

Keywords

Open Access
Article
Publication date: 2 January 2024

Ewald Aschauer and Reiner Quick

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

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Abstract

Purpose

This study aims to investigate why and how shared service centres (SSCs) are implemented as well as how they affect audit firm practice and audit quality.

Design/methodology/approach

In this qualitative study guided by the theoretical framework of institutional theory, the authors conducted 25 semi-structured interviews in seven European countries, including 16 interviews with audit partners from Big 4 firms, 6 with audit team members, 2 with interviewees from second-tier audit firms and 1 with a member of an oversight body.

Findings

The authors show that the central rationale for audit firms to implement SSCs is economic rather than external legitimacy. The authors find that SSC implementation has substantial effects on audit practices, particularly those related to standardisation, coordination and monitoring activities. The authors also highlight the potential impacts on audit quality.

Originality/value

By exploring the motivation for and effects of SSC implementation amongst audit firms, the authors offer insights into the best practices related to subsequent change processes and audit quality.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 31 May 2024

Joana Morgado Oliveira and Carlos F. Gomes

This study explores how excellence models can leverage digital transformation on the path to sustainable development in organisations.

Abstract

Purpose

This study explores how excellence models can leverage digital transformation on the path to sustainable development in organisations.

Design/methodology/approach

A survey was used to study the different facets of digital capabilities and their impact on sustainable development success of organisations holding an external recognition from the European Foundation for Quality Management (EFQM). Partial Least Squares structural equation modelling (PLS-SEM) combined with Necessary Condition Analysis (NCA) were used to analyse data.

Findings

Internalising excellence practices is decisive in mediating effective digital capabilities to achieve sustainable development. To achieve high levels of sustainable development success, organisations must achieve high levels of excellence practices internalisation, which are much more important than the excellence model external recognition.

Research limitations/implications

This study addresses essential issues with theoretical and practical value but is limited to a sample of organisations with EFQM recognition in two countries. Future studies should address different organisations and cultural environments.

Practical implications

The findings are relevant for organisations facing digital transformation and sustainable development challenges. They are essential for managers leveraging digital capabilities to capitalise on practices and processes and achieve Sustainable Development Goals. Organisations can benefit from a multidimensional approach to digital capabilities when struggling against external challenges.

Originality/value

This study closes a research gap regarding the impact of digital capabilities on sustainable development success. It is the first empirical study to combine sufficiency and necessity conditions analyses to explore the mediating role of excellence practices internalisation and one of the first to address digital capabilities from a multidimensional perspective.

Details

Business Process Management Journal, vol. 30 no. 4
Type: Research Article
ISSN: 1463-7154

Keywords

Article
Publication date: 1 February 2024

Antonio Samagaio, Paulo Morais Francisco and Teresa Felício

This study aims to identify the effect of soft skills as a driver of audit quality and their moderating role in the relationship between stress and the propensity for auditors to…

Abstract

Purpose

This study aims to identify the effect of soft skills as a driver of audit quality and their moderating role in the relationship between stress and the propensity for auditors to engage in reduced audit quality practices (RAQP).

Design/methodology/approach

This study uses a sample of 130 auditors, whose data were collected through an electronic questionnaire. The results were derived from the partial least squares-structural equation modelling method.

Findings

The findings show that the propensity to incur RAQP increases when auditors are under job stressors but decreases when individuals have resilience and time management skills. Moreover, the results suggest that the moderating effect of these two soft skills can effectively reduce the auditors’ propensity to engage in dysfunctional actions and judgments in auditing. Emotional intelligence and self-efficacy skills are shown not to affect RAQP.

Originality/value

This study adds to previous research on auditors’ drivers for supplying audit quality, by providing evidence of auditor characteristics as a critical input to audit quality. The results emphasize the importance of researchers including in models the moderating effect of soft skills on the relationship between audit quality and determinants associated with audit firms, clients or the regulatory framework.

Details

Review of Accounting and Finance, vol. 23 no. 3
Type: Research Article
ISSN: 1475-7702

Keywords

Article
Publication date: 17 April 2024

Olayinka Adedayo Erin and Barry Ackers

In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially…

Abstract

Purpose

In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially sustainability reporting. Based on this premise, this study aims to examine the influence of corporate board and assurance on sustainability reporting practices (SRP) of selected 80 firms from 8 countries in sub-Saharan Africa.

Design/methodology/approach

To measure the corporate board, the authors use both board variables and audit committee variables. Also, the authors adapted the sustainability score model as used by previous authors in the field of sustainability disclosure to measure SRPs. The analysis was done using both ordered logistic regression and probit regression models.

Findings

The results show that the combination of board corporate and assurance has a positive and significant impact on the sustainability reporting practice of selected firms in sub-Saharan Africa.

Practical implications

The study places emphasis on the need for strong collaboration between the corporate board and external assurance in evaluating and enhancing the quality of sustainability disclosure.

Originality/value

The study bridged the gap in the literature in the area of corporate board, assurance and SRP of corporate firms which has received little attention within sub-Saharan Africa.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 6
Type: Research Article
ISSN: 1832-5912

Keywords

Open Access
Article
Publication date: 16 May 2024

Kesavan Manoharan, Pujitha Dissanayake, Chintha Pathirana, Dharsana Deegahawature and Renuka Silva

The sustainability of the construction industry is associated with the productivity, profitability and competitiveness of the firms, which are significantly affected by…

Abstract

Purpose

The sustainability of the construction industry is associated with the productivity, profitability and competitiveness of the firms, which are significantly affected by inefficient site supervision and labour management approaches. This study aims to use a case study with mixed methods to evaluate the site supervisory characteristics in labour management, labour performance assessment and labour productivity measurement towards developing meaningful guidelines in polishing construction supervision attributes.

Design/methodology/approach

Well-developed modern apprenticeship elements were applied to 62 construction supervisors who were selected using the snowball sampling method, and their relevant competency characteristics were assessed using a comprehensively developed grading mechanism connected with useful training manuals/tools. Academic reviews, experts’ consultations and other meticulous mixed approaches were applied at different stages of the research plan’s sequential layout.

Findings

The mean performance scores of supervisors indicate proficient-level grades in the competency characteristics related to applying efficient labour management procedures and developing-level grades in designing productivity measurement tools, performing assessments on efficiency and productivity and proposing enhancement practices on efficiency and productivity for site operations. The findings point to a modern generalised guideline that establishes the ranges of supervisory attributes within the scope of the study. The validity, reliability, adaptability and generalisability of the findings were assured by using pertinent statistical tests and professional assessments.

Research limitations/implications

Though the study’s conclusions/findings are primarily applicable to the construction environment of a developing country comparable to the Sri Lankan context, they will considerably impact current/future industrial practices in various other countries and emerging industries.

Originality/value

The research has produced a conceptualised modern tool that guides determining the capacity levels of supervisory attributes for carrying out labour management, labour performance assessment and labour productivity measurement aspects in construction. The research has opened a pump that inflows new values of highly workable supervision features for strengthening the site management structures and filling the industry’s knowledge vacuum in the methodical execution of apprenticeships.

Details

Journal of Responsible Production and Consumption, vol. 1 no. 1
Type: Research Article
ISSN: 2977-0114

Keywords

Article
Publication date: 28 February 2023

Muhammad Shabir Shaharudin and Yudi Fernando

Cold supply chain technology is critical for extending the shelf life of perishable leafy green vegetables. This study aims to investigate the concept of managing leafy green…

Abstract

Purpose

Cold supply chain technology is critical for extending the shelf life of perishable leafy green vegetables. This study aims to investigate the concept of managing leafy green products using cold supply chain technology and visualise the findings.

Design/methodology/approach

Using expert interviews and data visualisation approaches, this study examines how organisations deal with the complexity of cold supply chain processes and networks. Thematic data analysis was conducted. Two types of software were used to accomplish the research objectives. The first software used AntConc version 3.5.8 with word frequency (N-gram) analysis, whereas the second software, VOSViewer offered co-occurrence network visualisation and cluster analysis.

Findings

The findings show that the appropriate design of cold chain technology is critical in ensuring the freshness and quality of leafy green vegetables. The primary goal of managing the complexity of the cold supply chain is to achieve product freshness and energy efficiency. Regardless of the importance of energy efficiency, cold supply chains require warehouse management solutions for transportation and storage.

Practical implications

This study found that proper design and selection of appropriate technology in the cold supply chain have driven the companies to improve the firms’ competitive advantage while delivering the best quality of perishable leafy green food products. In addition, the freshness, quality, safety, and health of leafy green vegetables will be determined by the company’s capacity to handle long-distance transportation and select the appropriate distribution channels and storage. Warehouse management system technology was found to be secondary compared to cold chain technology, although distribution and warehousing practices are critical for supply chain performance.

Originality/value

This study has established the conceptual indicators based on best practices and outcomes for the cold supply chain. This study argued that cold supply chain management and performance should be monitored independently. Furthermore, the theory of technological adoption can be expanded to include product nature as a driver. Finally, this study has established cold chain best practices based on a perishable supply chain perspective. The findings of this study can promote healthy foods to solve zero hunger and achieve sustainable development goals. Although this study demonstrates that technology improves supply chain practises, cold storage and logistics benefit the most from technological advancements. In contrast, non-cold supply chains benefit from technology-driven improvements in performance.

Details

Journal of Science and Technology Policy Management, vol. 15 no. 4
Type: Research Article
ISSN: 2053-4620

Keywords

Open Access
Article
Publication date: 20 May 2024

Kesavan Manoharan, Pujitha Dissanayake, Chintha Pathirana, Dharsana Deegahawature and Renuka Silva

Productivity increase is correlated with profitability, sustainability and competitiveness of the construction firms. Recent studies reveal that the primary causes of productivity…

Abstract

Purpose

Productivity increase is correlated with profitability, sustainability and competitiveness of the construction firms. Recent studies reveal that the primary causes of productivity decline are poor usage of scientific and technological advances, ineffective supervision strategies and poor apprenticeship facilities/opportunities. Accordingly, the purpose of this study was to evaluate how well construction supervisors can utilise fundamental science and technological concepts/ideas to increase the efficiency and productivity of construction activities.

Design/methodology/approach

A new strategic layout was designed with the use of potential training guide tools. Based on the designed layout, a new supervisory training programme was developed, and 62 construction supervisors were selected, trained and evaluated in line with six parts of competencies and the relevant learning domains. An assessment guide with different levels of descriptions and criteria was developed through literature analysis and expert interviews. The research tools were verified using comprehensive approaches.

Findings

The overall mean values of supervisors’ performance scores indicate proficient-level grades in the competency characteristics related to taking measurements, generating drawings/designs using manual techniques and computer-aided tools, involving Bill of Quantities (BOQ) preparations and preparing training plans/materials for improving the competencies of labourers on estimation, measurements and understanding drawings. Their proficiency was notably lower in the use of information and communication technology application tools in construction tasks compared to others. The findings point to a modern generalised guideline that establishes the ranges of supervisory attributes associated with science and technology-related applications.

Research limitations/implications

The study outcomes produce conceptualised projections to restructure and revalue the job functions of various working categories by adding new definitions within the specified scope. This may result in constructive benefits to upgrading the current functions associated with urbanisation, sustainability and society. The implementation of the study’s findings/conclusions will have a significant impact on present and future practices in other developing nations and developing industries, even if they are directly applicable to the Sri Lankan construction industry.

Originality/value

Up to certain limits/stages, the study fills not only the knowledge gap in the field of creating protocols and application techniques connected to lifelong learning and skill enhancement/upgrading but also the existing gaps in work attributes and roles of construction supervisors associated with the utilisation of fundamental science and technological concepts/ideas towards reinforcing sustainable and productive site operations.

Details

Urbanization, Sustainability and Society, vol. 1 no. 1
Type: Research Article
ISSN: 2976-8993

Keywords

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