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John F. Hulpke and Michael P. Fronmueller
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Practical implications
There are advantages for scholars and practitioners to look at the best available evidence. There can be disadvantages in overlooking non-quantifiable factors.
Social implications
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.
Originality/value
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.
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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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Research limitations/implications
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.
Practical implications
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.
Originality/value
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.
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Maria Gianni, Efthalia Kontou, Ilias Avdikos, Eftychia Kessopoulou and Styliani Xanthopoulou
Stakeholder satisfaction relates closely to service quality and performance of educational organizations. Often, this relationship is addressed in literature through the lens of…
Abstract
Purpose
Stakeholder satisfaction relates closely to service quality and performance of educational organizations. Often, this relationship is addressed in literature through the lens of excellence models, such as the European Foundation for Quality Management (EFQM) model. Nevertheless, limited studies focus on the effect of the EFQM model enablers on stakeholder satisfaction and hardly any in vocational education. To fill this void, the aim of this paper is to investigate the relationship between EFQM enablers (leadership, human resources, processes) and stakeholder satisfaction under the different perspectives of teachers and students in Greek public vocational education.
Design/methodology/approach
To address the research purpose, the authors used the case study methodology. The authors used mixed research methods, the focus group method and survey. Specifically, the focus group method used to distill the EFQM enablers related to the Greek context and to develop a questionnaire administered to teachers and students of a vocational education school. From September 2021 to June 2022, 90 teachers and 216 students participated in the survey.
Findings
The partial least squares structural equation modeling (PLS-SEM) method was used for data analysis, indicating that leadership and human resources have a positive and significant relationship with the satisfaction of both students and teachers. However, results did not corroborate the relationship between processes and stakeholder satisfaction either from the student’s or the teacher’s perspective.
Originality/value
This paper fills a gap in existing literature by exploring the impact of EFQM enablers on stakeholder satisfaction in vocational education and training (VET), from the perspectives of both teachers and students. The findings assist VET institutions in prioritizing areas for improvement and help companies to develop strategies that consider key stakeholders' needs.
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Kari Lepistö, Minna Saunila and Juhani Ukko
This study investigates the effect of total quality management (TQM) on customer satisfaction, personnel satisfaction and company reputation.
Abstract
Purpose
This study investigates the effect of total quality management (TQM) on customer satisfaction, personnel satisfaction and company reputation.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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