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The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.

This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.

Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.

The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.

To recognize the existing state of knowledge on a culture of excellence (CoE) in higher education institutions (HEIs) and to define the CoE in HEI and the dimensions that make up that culture. A subsidiary goal is to propose a qualitative tool to measure CoE maturity.

The study was based on the qualitative method, the preferred reporting system of systematic reviews and meta-analysis (PRISMA). Next, the conceptual work method was used.

A research gap in the topic of CoE in HE has been confirmed. The CoE's own definition has been proposed, as well as a set of seven dimensions that comprise it, such as: Clear vision, mission and goals for excellence; Leadership oriented to excellence; Employee engagement; Human resources management; Meeting and exceeding student and staff expectations; Continuous improvement of processes through innovation and excellent practices; and Partnership and teamwork for improvement.

The study research was limited to open-access articles. Therefore, in the future, the search can be broadened to include monographs or doctoral dissertations, and other peer-reviewed studies. The research implications are related to the originality of our work and the proposals of two concepts – a CoE model and a CoE maturity assessment tool.

Leaders at universities, e.g. rectors and deans, can take into account the identified dimensions and progressively provide them as conditions conducive to achieving above-average levels.

This is the first literature review on CoE in HEIs, which can be considered an original contribution to science and practice. The original contribution of the paper is also the proposal of a CoE conceptual model and a CoE maturity assessment tool.

In the last 3 decades, organization-wide programs and practices based on the Total Quality Management (TQM) philosophy have become central to continuous improvement (CI) strategy in both public and private enterprises. However, there is paradoxical evidence of TQM-firm performance linkage in non-Japanese contexts. This study presents a meta-analysis of empirical research on TQM-firm performance linkage and investigates the moderating influence of national cultural (NC) values on this relationship.

Meta-analytical procedures are adopted to analyse 364 effects accumulated from 135 independent samples across 31 nations, for 30,015 firm observations. Additionally, weighted least square (WLS) meta-regression is used to test the moderation effects of four NC dimensions based on the Global Leadership and Organizational Behavior Effectiveness (GLOBE) model.

The meta-analysis results reveal that the strengths of the association varied across five soft and hard TQM dimensions and three firm performance dimensions Meta-regression indicate that the effectiveness of the TQM program is high in cultures which reward collectivist behaviours, equity of power distribution and avoidance of ambiguity in rules/structures.

The study contributes to international operational management theory on cultural influences on the effectiveness of operations strategies and decisions.

The purpose of this research is to provide an introduction into Hoshin Kanri and how it has been used with other methodologies and frameworks. Additionally, factors that impact successful Hoshin Kanri implementation and future research opportunities are explored.

A systematic literature review was conducted to determine the methodologies and frameworks that have previously been explored and identify factors that lead to successful Hoshin Kanri implementation as it relates in the Western world.

Even though Hoshin Kanri has been used to a limited extent for decades in the West, there is still relatively little published research on the topic. In the period reviewed most published research was performed in the UK or USA. In addition, most years had less than two publications (the exception being five in 2020).

This literature review was primarily focused on the manufacturing sector, publications from 1990–2021, and available in English.

Current practitioners may use the research in this review to improve their current Hoshin Kanri practices using the techniques mentioned as a means of continuous improvement or to build a new framework for their own needs.

This paper makes an important contribution to the study of Hoshin Kanri as it provides: (1) an updated literature review regarding the study and application of Hoshin Kanri, (2) a qualitative analysis of alternative methodologies and frameworks to traditional Hoshin Kanri and (3) success factors when considering implementation of Hoshin Kanri within an organization and researchers with potential ideas for future research.

In this study, the authors investigate how institutions influence the adoption and implementation of a quality management practice (QMP) that was originally developed for Western developed countries but is being used in sub-Saharan African firms. The authors’ aim is to contribute to the literature on how local and broader institutions in sub-Saharan African firms impact the adoption of QMP (specifically ISO 9001:2015) and how the firm's situated rationalities shape the associated change in management accounting practices.

The authors applied the extended Burns and Scapens framework and employed a case study research approach. The authors collected empirical data through semi-structured interviews and secondary sources and used direct content analysis to analyse the data.

The authors’ findings suggest that although personal values and commitments to modernising the business are the main drivers of change, the continued dominance of traditional accounting logic restricts the necessary change in management accounting to support effective QMP implementation.

This study emphasises the importance of aligning institutional logics to fully realise the benefits of new strategies and identifies technical competencies, access to information and communication technology, and clarity about the role of management accounting in modernising management practices as critical success factors.

This study is original in that it provides insights into the impact of contextual factors in less developed countries on institutionalising QMP and management accounting change, demonstrating the importance of aligning management accounting change with proposed organisational strategies to fully realise their benefits.

This study assesses performance measurement (PM) system implementation efforts across various organizational contexts and investigates which factors are critical to achieving implementation success (IS).

An empirical field study was conducted to refine a framework of PM system IS that consists of 5 dimensions of success and 29 factors. A survey questionnaire was used to investigate actual organizational practice and exploratory factor analysis was conducted to refine constructs corresponding to potential factors and dimensions of IS. The resulting variables were then investigated using multiple regression analysis to identify critical success factors for implementing PM systems.

The survey was completed by representatives from 124 organizations and the exploratory factor analysis results indicated that there are three underlying dimensions of IS (i.e. Use of the System, PM System Performance, and Improved Results and Processes) and 12 factors. Of the factors, nine can be considered critical success factors having a significant relationship with at least one dimension of IS: Leader Support, Design and Implementation Approach, Reward System Alignment, Organizational Acceptance, Organizational Culture and Climate, Easy to Define Environment, IT Infrastructure Capabilities, PM System Design Quality, and PM Participation and Training.

The results show that there are distinct dimensions of IS and, although some factors are associated with all dimensions, most are more closely related to only one dimension. This suggests that different strategies should be utilized based on the types of challenges experienced during implementation.

This paper aims to identify the relationships among critical success factors (CSFs) for lean six sigma (LSS) implementation in higher education institutions (HEIs).

An extensive literature review was conducted to design the survey instrument, which the authors later administered in Mexican public HEIs to identify the existing relationships among the CSFs and their impact on the benefits obtained from implementing LSS projects. The data were empirically and statistically validated using exploratory and confirmatory factor analysis. Additionally, the authors applied the structural equation modeling (SEM) technique on SPSS Amos to validate the nine hypotheses supporting the research.

The results suggest that the success of LSS projects in HEIs is highly bound to a serious commitment from top management and several interrelated factors.

The main limitations of the study are that the research is cross-sectional in nature and regional in focus. Namely, the data used to validate the structural model were gathered from a small representative subset of the study population – i.e. Mexican public HEIs – and at a specific point in time.

The results reported here represent a reference framework for HEIs worldwide that wish to continuously improve their processes through LSS improvement projects.

This study proposes a statistically validated model using the SEM technique that depicts the relationships among LSS CSFs in HEIs.

This paper aims to investigate the relationship between total quality management (TQM) and the innovation performance of small and medium enterprises (SMEs) through empirical testing. It also seeks to determine whether the relationship between TQM and SMEs’ innovation is mediated by organizational culture (OC).

Data from managers/owners of food SMEs in the West Bank regions of Palestine were collected through a questionnaire that was assessed for validity and reliability. A structural equation model (SEM) was constructed using Smart PLS 3.9.2 to investigate the relationships.

The statistical results contribute to the existing literature by demonstrating a direct and positive relationship between TQM and OC where both have a positive and significant impact on innovation in food SMEs. Additionally, the study found that there is a significant and positive indirect impact of TQM on innovation in food SMEs, which is mediated by OC.

The study's results offer valuable insights to food SMEs' managers/owners in the current dynamic manufacturing landscape, with a focus on using TQM as a means of enhancing their innovation. The findings can provide guidance to food SMEs by highlighting the significance of OC, as it impacts the effective implementation of TQM and subsequently leads to an improvement in innovation levels.

This study enhances the existing literature on TQM by providing an in-depth understanding of TQM as perceived by food SMEs in Palestine. It addresses the gap in empirical research on the combined impact of TQM and OC on innovations in food SMEs. The study contributes to the theoretical framework and has significant managerial implications, providing recommendations for future research.

Effective total quality management (TQM) practices rely on the accurate classification of critical success factors (CSFs). The impact matrix cross-reference multiplication technique for classification (MICMAC) or/and fuzzy MICMAC (FMICMAC) can be used to identify key factors in the complex set. However, TQM includes both “hard” and “soft” factors, limiting application of the traditional MICMAC/FMICMAC method.

Previous literature on TQM was reviewed, CSFs were identified, and factors were sorted into soft and hard categories. The combined fuzzy integration and dual-aspect MICMAC (fuzzy dual-aspect MICMAC approach) was then applied to identify, cluster and prioritize the CSFs of TQM.

A total of 20 factors (10 soft and 10 hard) were identified and isolated to assess the manufacturing- and service-related TQM practices of the Pearl River Delta Region of China. Seven driver factors and one linkage factor emerged as the key CSFs that managers should prioritize.

A major limitation of this study is the dependency of the results on the definitions of linguistic labels. If the linguistic definitions of TQM CSFs do not closely correspond to the expert opinion data, then the analysis results may be inaccurate. Additionally, although expert opinions are utilized in the proposed method for comprehensive assessments, these opinions may influence the final results due to their inherent subjectivity.

A novel fuzzy dual-aspect MICMAC approach was developed to identify and classify CSFs for optimal TQM practices. This approach allows clustering of CSFs so that decision-makers can prioritize factors according to their dependence and driving powers. Practitioners should concentrate on the CSFs with higher driving powers for successful TQM.

Since the first definition of Total Quality Management (TQM) was established, its inseparable relationship with Human Resource Management (HRM) has been undeniable. However, many years have passed since this initial definition was made. During this time, not only have TQM and HRM evolved, but their relationship has also adapted in order to accompany and follow the environmental and technological changes that have ultimately changed the ways the authors work and how the authors perceive quality. This study provides a detailed map of the knowledge evolution of the TQM–HRM relationship. It also identifies interesting gaps for future researchers to consider to enable us to better understand emerging challenges and identify the next steps in the progression of TQM literature.

The study adopted a bibliometric analysis approach, using a systematic literature review of a data set that included 132 peer-reviewed articles published between 1991 and 2021 to identify thematic topics. In exploring each of these, the authors created a framework to spotlight future explorative and exploitative research questions.

The results show that literature on the relationship between HRM and TQM focuses on six topics: a different performance appraisal (PA); a different role for the human resources (HR) department; HRM practices, such as different bridges between JIT and TQM; the integration of job satisfaction into TQM goals; different TQM healers; and the different effects of HRM practices on firm performance. This paper provides clear interpretations of these topics and offers some recommendations for how HRM studies could contribute towards the development of TQM research, thus forming a clear agenda for the future of TQM–HRM research.

This study represents the first attempt to systematize, analyze and critically interpret TQM–HRM studies, promoting a collective reflection on the state of the art and stimulating further discussions on this topic.