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The purpose of this paper is to develop a supply chain management framework covering different business environment levels, that is, macro, micro and supply chain levels, and also to evaluate Haiti vs China as apparel-sourcing partners by assessing macro-level, supply-chain-level and micro-level environments from the US apparel buyers’ perspective.

In order to achieve this, first, a framework covering these business environment levels was developed and tested through path analysis. Prior to path analysis exploratory factor analysis was conducted to verify proposed factor structures. Data were collected using face-to-face interviews with a sample of 41 apparel companies that operate in the USA and source from China and Haiti.

This study found that both supply-chain-level and micro-level environments positively impact global supply chain performance. Supply-chain-level also has a direct effect on micro-level environment and macro-level environment has only a direct effect on supply-chain-level environment. Interviews and discussions based on this framework indicate that Haiti’s proximity to the USA, price, low-wage rates, small-order sourcing opportunities and good basic sewing skills are among Haiti’s strengths.

This study is unique in developing a multi-level environment framework for supply chain management and in comparing Haiti and China in terms of their supply chains to evaluate the potential competitiveness of Haitian apparel supply chain.

The purpose of this study is to identify US textile and apparel (TAP) products and categories that demonstrate export comparative advantage and their respective country destinations.

Revealed comparative advantage (RCA) and normalized revealed comparative advantage (NRCA) in the long term (1996-2016) and short term (2010-2016) using two-digit Harmonized Commodity Description and Coding System codes (HS codes) provide an insight into export advantage of TAP products. Non-parametric rank correlation (i.e. Spearman rank correlation) tests consistency between RCA and NRCA. Subsequently, NRCA using four-digit HS codes identify textile sub-categories with export comparative advantage. Bilateral trade data identify export destinations for sub-categories that indicate US export comparative advantage in the short term.

Aggregated product-level comparison of RCA and NRCA ranking indicates a consistent positive correlation between the two indices. The disaggregated findings reveal cotton fiber HS5201, artificial filament tow HS5502, non-wovens HS5603, cotton yarn HS5205, carpet and other floor coverings HS5703 and worn clothing HS6309 as sources of US TAP export advantage.

This research provides a comprehensive, current analysis of the US competitive position within the TAP global environment. Incorporation of NRCA into the study’s design demonstrates the flexibility of this measure in a new industry context.

This study aims to provide a comprehensive insight into the role of the quality management (QM) systems in international suppliers (e.g. ISO, Total Quality Management, Lean and Six Sigma) on outsourcing decisions of buyer companies with regard to reshoring activities.

By the means of a comprehensive survey data collected within USA textile and apparel industry, the authors identify four quality factors and compare these factors for international and domestic suppliers by the means of linear discriminant analysis (LDA) and consequently define a reshore vector. Next, the most-effective QM system within international suppliers is analyzed by the means of a new application based on LDA.

The results reveal that international suppliers perform worse for all quality factors compared to domestic USA suppliers, which may leave the door open for reshoring activities. Furthermore, it is shown that Lean and Six Sigma within international suppliers lead to superior levels of quality because they are aligned along the most opposite directions against reshore vector. Therefore, it is claimed that Lean and Six Sigma within the international suppliers can inhibit reshoring activities of US companies.

The willingness of US textile companies to assist their international suppliers and the challenges on this subject are discussed on the basis that supplier development (or quality management) programs can be strong alternatives to reshoring activities.

QM systems in suppliers are analyzed with a new method within a new context based on reshore phenomenon, which provides an essential point of view for academic and industrial environments.

Current health care quality performance indicators appear to be inadequate to inform the public to make the right choices. The aim of this paper is to define a framework and an organizational setting in which valid and reliable healthcare information can be produced to inform the general public about healthcare quality.

To improve health care quality information, the paper explores the analogy between financial accounting, which aims to produce valid and reliable information to support companies informing their shareholders and stakeholders, and healthcare aiming to inform future patients about healthcare quality. Based on this analogy, the authors suggest a measurement framework and an organizational setting to produce healthcare information.

The authors suggest a five‐quality element framework to structure quality reporting. The authors also indicate the best way to report each type of quality, comparing performance indicators with certification/accreditation. Health gain is the most relevant quality indicator to inform the public, but this information is the most difficult to obtain. Finally, the organizational setting, comparable to financial accounting, required to provide valid, reliable and objective information on healthcare quality is described.

Framework elements should be tested in quantitative studies or case studies, such as a performance indicator's relative value compared to accreditation/ certification. There are, however, elements that can be implemented right away such as third party validation of healthcare information produced by healthcare institutions.

Given the money spent on healthcare worldwide, valid and reliable healthcare quality information's value can never be overestimated. It can justify delivering “expensive” healthcare, but also points the way to savings by stopping useless healthcare. Valid and reliable information puts the patient in the driver's seat and enables him or her to make the right decision when choosing their healthcare provider.

Quality management is gradually becoming an area of interest among management accounting practitioners and scholars because of its significant effects on performance and increasing adoption by organizations. Therefore, the purpose of this paper is to explore the relationships between these two broad disciplines and provide guidelines for their joint consideration.

Two specific management innovations are analyzed in detail: strategic management accounting (SMA) and ISO 9000 quality management system (QMS). Such an analysis includes a literature review of both frameworks, the identification of benefits associated with their simultaneous application and the design of a comprehensive model integrating their individual principles.

It is concluded that these management schemes are compatible and complementary from a theoretical standpoint; and that, therefore, their combined implementation might help organizations improve overall performance. It is also argued here that their use in conjunction could facilitate the spread of SMA techniques and the full exploitation of QMSs.

A new management system proposing the incorporation of SMA tools into traditional QMSs is introduced, and some recommendations for its practical use are presented.

Examines the past and future of total quality management through observations contributed by senior leaders of the USA quality movement on the occasion of the 50th anniversary of the American Society for Quality Control, the 40th anniversary of the European Organization for Quality and the 30th anniversary of the International Academy for Quality.

The specific purpose of this article is to describe customer profitability analysis and evaluate its compatibility with quality management systems. Besides, its more general objective consists in shedding further light on the links between management accounting and quality management, which is still an emerging topic.

The first part of the document presents a theoretical description of the disciplines and tools that are relevant to the study. Afterward, an explanation of the way in which customer profitability analysis is operationalized in practice is provided. Subsequently, a framework for the incorporation of customer profitability analysis into a quality management system is introduced. The final section includes some recommendations for future research.

Through the analysis of the benefits of the incorporation of customer profitability analysis into an ISO 9000 model, the study provides further support to the premise that the joint consideration of management accounting techniques and quality management tools is beneficial to organizations.

The article combines two disciplines closely related in practice but seldom concurrently addressed in the literature.

The aim of this paper is to investigate to what extent buying companies use quality management (QM) practices for their externally sourced business services (BS) and if differences between manufacturing and service as well as between large and small companies exist regarding their usage and effects.

The researcher collected data from a total of 252 companies using an online survey. Significant differences in the data were identified using the Mann‐Whitney‐U test.

The results show that significant differences exist in the adoption of QM practices for services and their effects on performance between manufacturing and service as well as large and small companies. Only minor differences could be detected, however, regarding barriers to QM implementation and its determinants.

The findings cast doubt on the notion of universal applicability of QM and suggest taking contextual factors into account when examining QM.

The study indicates that QM for externally sourced BSs can have positive effects on the performance of the buying company. In contrast to QM for goods, manufacturers can learn from service providers in order to improve their QM for services.

This study fills a theoretical gap as previous literature has predominantly adopted the perspective of a goods or service provider and did not specifically address quality management for externally sourced services. The findings provide more insights into how manufacturing, service, large and small companies implement QM for externally purchased services. The results imply that the implementation of QM for these services without adjusting to contingent factors is fraught with risk.

The purpose of this paper is to analyze the relationships between the ISO 9000 model and the accounts payable function, describe the potential benefits of their integration, evaluate their compatibility and propose a method for their amalgamation in practice.

After providing a theoretical framework on both the ISO 9000 model and the Accounts Payable function, the study emphasizes the need for their integration, identifies the links between them and proposes a model for their joint consideration.

The analysis highlights the importance of the Accounts Payable function in organizations and discloses its suitability to be included in the ISO 9000 model as any other organizational processes. The theoretical compatibility between the most basic accounting functions and quality management programs is explained in detail.

The study of the links and interactions between quality management and accounting is still a novel topic in academia and, therefore, the literature addressing this subject is still incipient.

The purpose of this paper is to highlight the usefulness of financial information as a complementary tool for quality programs implemented in healthcare institutions and, subsequently, to introduce an approach to its systematic management.

This paper begins with a description of the current status of quality management in healthcare services, continues with a theoretical explanation of the importance of financial indicators for making decisions, and finishes with a practical example showing how to integrate financial data into healthcare quality programs.

Financial indicators play a key role in healthcare quality management systems (QMSs). These indicators can be managed jointly with traditional non-financial measures, through introducing minor adjustments to the ISO 9000 model.

The approach presented in the second part of this paper was built based on theoretical arguments and on its use in industries other than healthcare. Hence, further research is needed to provide evidence of its practical application.

First, this work integrates disciplines which are usually managed separately, such as quality and accounting. Furthermore, it focusses on an industry such as healthcare, where QMSs are not highly developed.