Search results

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.

For over 40 years, Canadian and international bodies have endorsed comprehensive primary health care (PHC), yet very little work has been done to describe how services and programs are delivered within these organizations. Because health equity is now of greater interest to policy makers and the public, it is important to describe an evidence-informed framework for the delivery of integrated and equitable PHC. The purpose of this paper is to describe the development of a “Model of Health and Well-being” (MHWB) that provides a roadmap to the delivery of PHC in a successful network of community-governed PHC organizations in Ontario, Canada.

The MHWB was developed through an iterative process that involved members of community-governed PHC organizations in Ontario and key stakeholders. This included literature review and consultation to ensure that the model was evidence informed and reflected actual practice.

The MHWB has three guiding principles: highest quality health and well-being for people and communities; health equity and social justice; and community vitality and belonging. In addition, there are eight attributes that describe how services are provided. There is a reasonable evidence base underpinning the all principles and attributes.

As comprehensive, equitable PHC organizations become increasingly recognized as critical parts of the health care system, it is important to have a means to describe their approach to care and the values that drive their care. The MHWB provides a blueprint for comprehensive PHC as delivered by over 100 Community Governed Primary Health Care (CGPHC) organizations in Ontario. All CGPHC organizations have endorsed, adopted and operationalized this model as a guide for optimum care delivery.

The aim of this paper is to show the ways of setting quality objectives, their attributes and the conditions under which they can perform a motivational function.

Collecting relevant data, the authors used the results of previous research and theoretical assumptions concerning quality objectives. Subsequently, they carried out a survey and exemplification research based on participatory observations, document content analysis and interviews.

Goals are set mainly by top management, but the communication process itself is insufficient; the needs of system users are not taken into account. In the opinion of the employees, quality objectives are measurable and objective, although not very ambitious. For quality objectives to fulfil a motivational function, they should be objective and measurable. Also, the allocation of tasks among employees needs to be fair. Furthermore, quality objectives have to play a greater role in remuneration systems.

This paper is one of the first publications on the role and function of quality objectives. Its advantage is that it defines the conditions under which such objectives can have a motivational effect and encourage employees to pursue the improvement of their products and services.

The purpose of this paper is to advance spatial studies of change interventions by conceptualizing them as liminal spaces and examining how these spaces are conceived, perceived and lived during the intervention process.

The paper explores change interventions as liminal spaces in the empirical context of LEGO serious play workshops through participant observations and interviews.

The study shows that in change interventions an abstract, conceived liminal space is created, maintained and closed down to enable the planned change to take place. While practicing the space, the change participants may indeed perceive this space as liminal, but the space is less manageable because of their both prescribed and unprescribed interpretations. Furthermore, as subjectively experienced, the space may hold a spectrum of liminal, liminoid and everyday (business as usual) notions.

The study contributes to the research on (1) the spatiality of change interventions and (2) artificially created liminal spaces of organizing.

The paper reminds consultants and organizations embarking on change interventions to pay attention to the spatiality of such interventions. The study shows that it is not enough to plan how these spaces are to be used, but also it is equally important to consider how the participants use and experience them.

The study provides a novel insight into change interventions by examining them as liminal spaces that are simultaneously conceived, perceived and lived during the intervention process.

The purpose of this paper is to explore how gamification may be used for project stakeholder engagement.

The paper presents the results of a systematic literature review of extant research concerning the gamification of projects. Based on this, an agenda for future studies is outlined.

Extant research on the gamification of projects is scarce and scattered among various disciplines, but the engineering fields dominate. The research performed does indicate that gamification may be used for involving stakeholders in projects, primarily by promoting learning, but also by engaging them, motivating action and solving problems.

In several cases, extant research display poor quality in research design and a lack in cross-disciplinary perspectives, which means that more research is needed. The users’ perspective is often lacking. Furthermore, the ideas gamification might be “hidden” within other technologies.

The findings of this research may assist project management practitioners in the endeavor of adopting gamification principles to better involve stakeholders.

The study fills a gap in summarizing the research on how gamification may be used to promote project stakeholder engagement. Based on this, it proposes a research agenda for future research on the use of gamification to promote project stakeholder engagement.

Electroconvulsive therapy (ECT) is effective in the treatment of treatment-resistant major depression. The fear of cognitive impairment after ECT often deters patients from choosing this treatment option. There is little reliable information regarding the effects of ECT on overall cognitive performance, while short-term memory deficits are well known but not easy to measure within clinical routines. In this pilot study, we examined ECT recipients' pre- and post-treatment performances on a digital ascending number tapping test. We found that cognitive performance measures exhibited good reproducibility in individual patients and that ECT did not significantly alter cognitive performance up to 2 hours after this therapy was applied. Our results can help patients and physicians make decisions regarding the administration of ECT. Digital measurements are recommended, especially when screening for the most common side effects on cognitive performance and short-term memory.

Based on the theory of trust and cost-benefit perspective, this paper examines the relationship between citizens’ trust and their digital attitudes by considering the mediating effects of performance expectancy and perceived risk, as well as the moderating effect of media use.

The city digital transformation in Shanghai is chosen as the case in this study. 466 questionnaires were collected through a survey, with Structural Equation Modeling to test the hypotheses in AMOS.

Citizens’ trust of government and trust of technology has no significant direct effect on their digital attitudes. However, performance expectancy mediates between the trust of government and digital attitudes, and perceived risk mediates the effect of trust of technology on attitudes. The use of social media significantly moderates the association between trust of technology and citizens’ attitudes.

Exploring why citizens shape supportive attitudes toward digitalization is critical to achieving digital governance goals in developing countries, especially large cities where digital transformation is accelerating. The originality lies in using cost-benefit analysis as a perspective and media use as a moderator to examine the mechanisms of citizens’ trust and digital attitudes.

This literature review explores the potential of gamification in workplace learning beyond formal training. The study also highlights research gaps and opportunities for scholars to develop new theories and methodologies to enhance the understanding and application of gamification in workplace learning. It provides guidance for managers to use gamification to enhance learning and engagement. Ultimately, this review presents gamification as a promising field of study to increase individual and organizational performance.

Literature review of 6625 papers in the timeframe 1990–2020, with an update to include papers published in 2023.

This article examines the impact of gamification beyond formal learning and its potential to enhance employee productivity and well-being in the workplace. While there has been extensive research on gamification in formal learning contexts, little is known about its impact on informal learning. The study argues that the context of gamification is crucial to extending its effects and discusses the role, antecedents and consequences of game design elements in the workplace. The article also explores how the learning context relates to employee learning during work. Further research is necessary to investigate the impact of individual characteristics on work experience and performance.

Intended contribution of the present study is the development of a theoretical framework exploring the benefits of gamification in a work context.

For practicing managers, this paper shows how to use gamification to increase workplace learning and employee engagement, not just in the context of formal learning—as some companies already do today—but also systematically, in the context of informal learning.

This study explores the impact of gamification on informal workplace learning and emphasizes the significance of the context of gamification in extending its effects to improve individual and organizational performance.

This work aims to explore why people review their experienced online shopping in such a manner (promptness), and what is the potential relationship between the users’ review promptness and review motivation as well as reviewed contents.

To evaluate the customers’ responses regarding their shopping experiences, in this paper, the “purchase-review” promptness is studied to explore the temporal characteristics of users’ reviewing behavior online. Then, an aspect mining method was introduced for assessment of review text. Finally, a theoretical model is proposed to analyze how the customers’ reviews were formed.

First, the length of time elapsed between purchase and review was found to follow a power-law distribution, which characterizes an important number of human behaviors. Within online review behaviors, this meant that a high frequency population of reviewers tended to publish relatively quick reviews online. This showed that the customers’ reviewing behaviors on e-commerce websites may have been affected by extrinsic motivations, intrinsic motivations or both. Second, the proposed review-to-feature mapping technique is a feasible method for exploring reviewers’ opinions in both massive and sparse reviews. Finally, the customers’ reviewing behaviors were found to be mostly consistent with reviewers’ motivations.

First, the authors propose that the “promptness” of users in posting online reviews is an important external manifestation of their motivation, product experience and service experience. Second, a semi-supervised method of review-to-aspect mapping is used to solve the data quality problem in mining information from massive text data, which vary in length, detail and quality. Finally, a huge amount of e-commerce customers’ purchase-review promptness are studied and the results indicate that not all product features are responsible for the “prompt” posting of users’ reviews, and that the platform’s strategy to encourage users to post reviews will not work in the long term.

Although the European Foundation for Quality Management (EFQM) Excellence Model has been widely adopted throughout Europe, a thorough examination of the factors that contribute to the internalisation of the model (i.e. a substantive adoption) has been neglected in the literature. The purpose of this paper is to present a model that analyses the drivers of the real internalisation of the EFQM excellence model, with a focus on the role of motives for adoption, and appraisal and compensation systems.

An empirical study was carried out based on a sample of Spanish organisations that had been awarded EFQM recognition. Structural equation models, cluster analysis and ANOVA were used to examine the research questions.

Internal motives concerning the creation of a participative style are the main driver of internalisation. Moreover, having an appraisal system-oriented towards the development of employees helps the substantive adoption of the EFQM model. These findings reinforce the importance of the soft elements of the EFQM model.

This study enhances evidence about the motives for adoption and their influence on the internalisation of the EFQM model. It analyses internalisation in a novel context, EFQM recognised organisations, and contributes to the debate about the efficacy of the EFQM model to performance improvement, by unveiling the factors that could foster the internalisation of the model within the organisational routines.