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A topic currently receiving significant academic and practitioner attention is called evidence-based management. The purpose of this paper is to suggest that this approach is sometimes over-sold and may be a fad. Additionally, evidence-based management fails to fully recognize the importance of tacit knowledge, what Kahneman calls system 1. Evidence-based management does provide tools to better use what Kahneman calls system 2, rationality. Decision-makers need to take advantage of both rational and beyond rational processes.

This is an essay, it is not a report of a study. At this point in time, this paper needs thinking, reflection, pondering, more than a data-based study.

Advocates promote evidence-based management in part to help avoid fads, yet evidence-based management itself has many of the characteristics of a fad. Evidence-based management is based on an objective rational view of the world and suggests highly rational methods of decision-making. However, a rational fact-based might not give sufficient credit to instinct and feelings. Decision-makers should take into account facts, evidence, when making decisions, but not ignore intuition, hunches and feelings. This study is learning that decisions use a galaxy of approaches, with both cognitive and affective flexibility.

As with any opinion-based paper, this lacks empirical support. Proponents ask us to believe in evidence-based management. Neither we, the authors of this paper, nor the proponents of evidence-based management can empirically support the ideas offered. An additional limitation is that the paper is written in one language, English. Translation into another language might yield different meanings.

There are advantages for scholars and practitioners to look at the best available evidence. There can be disadvantages in overlooking non-quantifiable factors.

Those who use evidence-based management should also take into account feelings, ethics, aesthetics, creativity, for the betterment of society. To solve wicked problems one needs more than facts and rational analysis.

The overwhelming majority of those writing about evidence-based management are supporters. This study offers a different view. This paper brings new ideas and new thinking to both the extensive fad literature and the huge evidence-based management literature. Evidence-based management is discussed widely. Google Scholar lists more than two million papers in 2019, 2020 and 2021 on evidence-based management. Readers of this journal should critically evaluate this popular set of ideas.

The purpose of the study is to examine the research problem that represents an attempt to approximate the importance of quality costing in managing a modern enterprise using the selected enterprises from small and medium-sized enterprises (SMEs) in Poland.

The primary goal of the research is a need to acquire knowledge about the use of quality cost accounts in enterprises operating in Poland. The research has been conducted in the SMEs of production and services. From October 2018 to December 2018, survey-based research was carried out in the selected SMEs of production and service in Poland. The targeted participants of the study are from the medium-sized enterprises, employing 50–250 people.

The pilot studies conducted in companies indicate that modern enterprises are focused on quality. Many enterprises declare to be continuously improving quality system and quality costing. However, generally, these are large companies that have implemented ISO standards, often part of international corporations. The survey result of the study shows that medium-sized enterprises still make little use of modern cost accounting variants. Based on the study, only 9.75% (39 enterprises) from a representative group of 400 companies from the sectors of manufacturing, services and production as well as service companies apply quality costing. Some of the other enterprises are only taking measures to implement quality cost accounting.

The research has been conducted in randomly selected SMEs in the form of a questionnaire interview. In order to further analyze the construction of quality cost management (QCM) systems and the use of information from QCM by enterprises, case study method should be used more widely.

The results of the study provide useful help for companies that are quality-oriented and want to implement quality costing. The survey has been conducted in 400 enterprises, and the survey results of considered SMEs reveal the most important aspects of the application of quality costing.

The questionnaire used, the answers provided and the resulting conclusions fill the identified research gap. In the author's opinion, findings of research are relevant and useful, not only for accounting practice but also for theory. They show that although TQM and quality costing have been very popular in the literature since the 1990s, the degree of application of quality costing in practice (except for large, often international companies) is too low. So, the suitability of QCM in managing a modern enterprise from the SMEs should be promoted.

This study investigates the effect of total quality management (TQM) on customer satisfaction, personnel satisfaction and company reputation.

The study results rely on a structured survey conducted among an extensive sample of Finnish SMEs. In addition to the examination of the relationship between TQM and company performance in terms of customer satisfaction, personnel satisfaction and company reputation, the study takes a view on the possible effects of the industry, the company size and the certified quality system.

The results reveal that two TQM dimensions, namely Customer Focus and Product Management, were related to companies' customer satisfaction, whereas four TQM dimensions, namely Management/leadership, Customer Focus, Personnel Management and Risk Management, were related to personnel satisfaction. None of the TQM dimensions were related to company reputation. The control variables – the industry, the company size and the certified quality system – were not found to affect customer satisfaction, personnel satisfaction or company reputation.

Most previous studies have been based on traditional TQM classification and have not shown the effects of the latest TQM-related dimensions. Compared to previous studies, this work integrates risk management, digitization, system deployment efficiency and stakeholder management into TQM, which has not been implemented in any previous study. The roles of hard and soft TQM factors have been carefully considered in this study; thus, the study does not place too much emphasis on either direction but provides a balanced picture of the performance of the management systems studied. Although there are studies on the effects of TQM on personnel satisfaction, customer satisfaction and reputation, they are based on a much narrower definition of TQM than that in this study. The business environment is constantly changing, but only a few studies have been conducted to extend the TQM approach. This has led to duplication of studies, and the effects of performance-relevant procedures have not been extensively studied in the past as part of TQM. Therefore, the concept of this study brings significant added value to TQM research and returns the TQM concept to the overall level while considering the requirements of the ISO 9001: 2015 and EFQM 2019 quality standards. The study also considers the effects of ISO 9001 certification and EFQM requirements.

The purpose of this paper is to increase the understanding regarding how managers attempt to make purposeful use of innovation management self-assessments (IMSA) and performance information (PI).

An interpretative perspective on purposeful use is used as an analytical framework, and the paper is based on empirical material from two research projects exploring the use of IMSA and PI in three case companies. Based on the empirical data, consisting of interviews and observations of workshops and project meetings, qualitative content analysis has been conducted.

The findings of this paper indicate that how managers achieve a purposeful use of PI is related to their approach toward how to use the specific PI at hand, and two basic approaches are analytically separated: a rule-based approach and a reflective approach. Consequently, whether or not the right thing is being measured also becomes a question of how the PI is actually being interpreted and used. Thus, the extensive focus on what to measure and how to measure it becomes edgeless unless equal attention is given to how managers are able to use the PI to make knowledgeable decisions regarding what actions to take to achieve the desired changes.

Given the results, it comes with a managerial responsibility to make sure that all managers who are supposed to be engaged in using the PI are given roles in the self-assessments that are aligned with the level of knowledge they possess, or can access.

How managers purposefully use PI is a key to understand the potential impact of self-assessments.

This paper aims to investigate the effect of voluntary non-financial reporting on the evaluation of audit risk from the auditors’ viewpoint in a post-crisis period. Furthermore, this paper analyses whether auditors perceive that voluntary non-financial reporting impacts audit risk differently for old clients as compared with new clients.

This study is conducted on a sample of Italian audit firms through a paper-based questionnaire. Both Big4 and non-Big4 audit firms have been included in the sample.

Results show that integrated reporting is perceived to be the most relevant reporting method and intellectual capital statement the least relevant. Surprisingly, empirical findings over the sample period show that auditors do not perceive statistically significant differences between old and new clients.

Auditors can identify opportunities to adapt their assessment model to include voluntary non-financial report information. Moreover, they can use different assessment models regarding the research variables in the case of new and old clients.

Empirical findings highlight the growing role of voluntary non-financial reporting in the auditors’ perception of their client’s audit risk. All the observed voluntary non-financial reporting forms, except for intellectual capital, are considered as relevant by auditors in the evaluation of their client’s audit risk when compared to an indifference point. In addition, findings reveal that female auditors perceive a reduced gap in the relevance between integrated reports and intellectual capital reports compared to their counterparts.

This study aims to determine shoreline change statistics and net erosion and accretion, along the Kuakata Coast, a magnificent sea beach on Bangladesh’s southernmost point.

The research follows a three stages way to achieve the target. First, this study has used the geographic information system (GIS) and remote sensing (RS) to detect the temporal observation of shoreline change from the year 1991 to 2021 through satellite data. Then, the digital shoreline analysis system (DSAS) has also been explored. What is more, a prediction has been done for 2041 on shoreline shifting scenario. The shoreline displacement measurement was primarily separated into three analytical zones. Several statistical parameters, including Net Shoreline Movement (NSM), Shoreline Change Envelope (SCE), End Point Rate (EPR) and Linear Regression Rate (LRR) were calculated in the DSAS to quantify the rates of coastline movement with regard to erosion and deposition.

EPR and LRR techniques revealed that the coastline is undergoing a shift of landward (erosion) by a median rate of 3.15 m/yr and 3.17 m/yr, respectively, from 1991 to 2021, 2.85 km² of land was lost. Naval and climatic influences are the key reasons for this variation. This study identifies the locations of a significantly eroded zone in Kuakata from 1991 to 2021. It highlights the places that require special consideration while creating a zoning plan or other structural design.

This research demonstrates the spatio-temporal pattern of the shoreline location of the Kuakata beach, which would be advantageous for the region’s shore management and planning due to the impacts on the fishing industry, recreation and resource extraction. Moreover, the present research will be supportive of shoreline vulnerability. Hence, this study will suggest to the local coastal managers and decision-makers for particularizing the coastal management plans in Kuakata coast zone.

Quality in foodservices has become essential, and new methodological ways of determining service quality enable a better representation of service processes and help to increase revisits. This paper focuses on the foodservice context and explores the relationship between staff-related service dimensions, atmosphere, food quality and revisit in a full-service setting.

This study combines an often neglected mystery guest approach with partial least square–structural equation modeling (PLS-SEM) to shed more light on customers' service perceptions. The mystery guest approach has been updated with a digitally supported smartphone questionnaire (e-mystery) that provides more reliable results since previous measurements experienced difficulties of feasibility in time-limited settings (N = 247).

The findings of this study confirm the direct effects of the service quality dimensions reliability, attentiveness and atmosphere on revisit intention and highlight the mediating role of food quality. In detail, the findings showed significant results for service employees' reliability and attentiveness and underlined the role of atmosphere for revisit intention.

The contribution of this paper supplements that mystery guest approaches represent a reliable alternative to convenience sampling, especially in combination with a digitally supported questionnaire (e-mystery). Thereby, this paper suggests the further application of e-mystery for the hospitality and tourism industry. In terms of implications, this study highlights the importance of securing food quality by fostering specialized schools and training programs for career starters. Since the findings stress the importance of service quality and atmosphere, managers need to ensure that employees are trained in culturally sensitive communication and services to excel in service-related dimensions.

The purpose of this paper is to extend the understanding of Six Sigma (SS) and the underlying dimensions of its critical success factors (CSF) via an analysis of the effects of top management support (TMS), implementation strategy (IS), and collaborative team (CT) on project performance (PP) in Mexican manufacturing companies.

Based on a SS literature review, a survey was conducted to capture practitioners’ viewpoints about CSFs for SS implementation and their impact on performance in manufacturing companies. A factor analysis and structural equation modeling were conducted in order to identify and analyze causal relationships.

The results suggest that CSFs grouped in the constructs TMS, IS, and CT have a positive impact on PP as measured by cost reduction, variation reduction, and quality improvement.

Although the empirical data collected supported the proposed model, results might differ among organizations in different countries. In addition, the study did not analyze a unique performance metric; instead, general PP dimensions were used.

Boosting the TMS, IS, and CT enhances positive PP of SS in manufacturing companies.

IS as a construct has not been studied exhaustively; this work contributes to a better understanding of it and its impact on PP. Additionally, studies of SS in Latin America are limited, so this study gives a complementary vision to practitioners and researchers about it.

There is compelling evidence that demonstrates that organisations are failing to reap the full benefits of lean initiatives. While much work has been conducted on what factors are critical to the success of lean initiatives, there is a dearth of empirical evidence relating to whether team leaders implement critical success factors (CSFs) in practice. Therefore, this study aims to explore the extent to which functional team leaders implement lean practices focussing on the role of leadership, empowerment and culture.

The research analysed team leaders in a single-site manufacturing organisation. A state-of-the-art analysis was conducted to isolate relevant themes and an instrument was developed to capture data. Empirical data was collected and analysed from 34 team leaders in engineering, quality and manufacturing.

The study found that while many good managerial practices to support lean is implemented, there remain significant challenges relating to cultural issues which must be addressed. The findings illuminate a latent gap in commitment and communication from senior management, as well as an underlying discrepancy in time and resource allocation.

The study’s findings provide new knowledge concerning the extent to which CSFs are implemented by functional team leaders in a real-world environment. The enquiry makes a valuable departure from previous research that focusses on leadership at a senior and middle manager level. It bridges the gap between academia and practice and provides tangible and concise results to management on how CSFs relating to leadership, empowerment and culture impact team leaders to drive lean methodologies.

The purpose of this paper is to describe the perception of real teamwork and sustainable quality culture as well as success factors for achieving a sustainable quality culture within an organisation, focusing on top management teams (TMTs). An additional purpose is to explore the relationship between real teamwork and sustainable quality culture.

A mixed-methods design focusing on TMTs was used. Four TMTs were open-sampled and located in different parts of Sweden. The data were collected through questionnaires and focus group discussions between April 2022 and December 2022. Follow-up meetings were thereafter held with the participants. A meta-analysis was conducted of the data from the four TMTs.

Two overarching conclusions of this study were: to follow the developed methodology can be one way to increase TMTs' abilities for real teamwork alongside a sustainable quality culture, and the results also showed the importance of a systems view, emotional commitment and continuous improvement for improving real teamwork and creating a sustainable quality culture.

Practical implications were suggestions on how to increase the TMTs' abilities for real teamwork alongside a sustainable quality culture. A deepened understanding of real teamwork and a sustainable quality culture was also achieved by the participants.

The novelty of this paper is the use of a new methodology for assessing teamwork and sustainable quality culture. To the authors' knowledge, no similar research has previously been performed to investigate teamwork alongside a sustainable quality culture, focusing on TMTs.