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This paper presents the result of a study to identify the costs and benefits of obtaining ISO 9000 certification. Toward this goal, a survey of some 500 ISO 9000 certified companies has been carried out. Among them, more than 65 per cent believe that ISO 9001 certification is worthwhile, and more than 76 per cent believe that the cost of certification is inexpensive. The results indicate that companies which seek certification because of their customers’ request seem to gain less benefit from ISO 9000 certification. We also found that concern for high costs is much less after initial certification. In addition, we discovered that contrary to many people’s expectation, some factors do not have any bearing on whether benefits outweigh costs. These factors include time taken to get certified, number of years since certification, and reason for certification. Besides presenting the results of the survey, we also introduce a new classification scheme based on the company’s view on the “expensiveness” of the certification and the received benefits. There are some differences in responses from companies of different classes.

The ISO 9000 standard for quality management systems was accepted by the International Organisation for Standardisation in 1987. Since then, large companies and SMEs have been obliged to open their doors to something new, “the culture of quality”, a message that is very often associated with the initials of this well‐known standard. Currently, there are more than 6,000 companies with this certificate in Spain, but they have not always obtained the same results. This paper gives the results of empirical research into 502 Spanish companies to determine the benefits of the implementation of this standard. By means of cluster analysis it was found that different typologies of companies exist. Also, nearly 65 per cent of the companies certified in Spain have obtained substantial internal and external benefits.

Purpose – Is the current economic crisis affecting the quality of working conditions within organisations? More specifically, due to constrained economic times, are organisations reducing the social benefits they offer to employees? This study analyses whether the current economic downturn influences companies’ maintenance of social benefits. Social benefits are those remunerations in kind voluntarily offered by an employer beyond what is established in labour laws and collective agreements

Design/methodology/approach – In doing so, this chapter presents an analysis of the evolution of social benefits in a sample of 171 employees, comparing the situation before and during the economic crisis.

Findings – Results showed that, in general, social benefits offered by companies to their workers have been reduced due to economic recession.

Originality/value of the chapter – Understanding the topic addressed in this work is interesting for scholars, regulators, and practitioners because the diminishing of social benefits due to the economic constraints could yield negative consequences for the employees’ involvement with the firm and have a subsequent negative impact on business performance.

Practical/social implications – This work demonstrates the need to pay greater attention to indirect remuneration. This issue is intimately related to the Internal Corporate Social Responsibility of the company.

Since 1987, when the International Organization for Standardization accepted a series of quality norms – the ISO 9000 standards – large companies and small and medium‐sized enterprises (SMEs) have been obliged to open their doors to something new: the culture of quality, a message which is very often associated with the initials of this well‐known standard. In Spain there are around 6,000 companies with this certificate, but they have not always obtained the same results. In this article we expose the results of an empirical research developed in 288 Spanish companies, to determine what the benefits are of the implementation of this standard. With a cluster analysis we found the existence of different typologies of companies. We found that nearly 65 per cent of the companies that have been certified in Spain have obtained very high levels of internal and external benefits.

The purpose of this paper is to explore the company‐related benefits expected by executives of public accounting companies consolidating accounting practices and the implications of these expectations for company performance.

This paper uses a case study approach involving the review of publicly available information and interviews with executives and senior professionals of two Australian, publicly‐owned accounting companies. Analysis of the financial performance of the two companies was performed using data from annual reports.

Executives predominantly expected to achieve revenue growth and efficiency benefits through consolidation and change in ownership form. In one of the cases these benefit expectations emerged over the course of the acquisition program. The paper highlights the difficulty in estimating and realising the magnitude, timing and associated costs of consolidation benefits and the consequences of failure to achieve expected benefits; also it suggests advantages in a more conservative consolidation approach.

Care is required generalising findings to other professions and other geographic jurisdictions.

This paper has implications for entrepreneurs and executives consolidating professional service firms, partners considering selling their firms and investors in publicly‐owned professional service firms.

This is the first study to consider the benefits expected by executives of the recently emerged, publicly‐owned accounting companies and the associated costs of implementation. The paper highlights opportunities for researchers provided by the availability of data for publicly‐owned accounting and other professional service firms.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

This study investigates whether logistics and supply chain resilience strategies (SCREST) can help mitigate the negative impacts of disruptions on firm performance and logistics and supply chain (SC) activities of companies, using the COVID-19 pandemic as a case study.

The authors collected primary data on the implementation of different types of SCRESTs and measured the impact of COVID-19 in terms of firm performance and logistics and SC metrics through a survey of Japanese manufacturing companies in four sectors. The authors used these data to illustrate whether the companies benefitted from SCRESTs in mitigating the negative impacts of COVID-19. A questionnaire comprising structured and open-ended questions was sent to 8,000 companies all over Japan that met the selection criteria, using a combination of mail and web-based media. The respondents were logistics and SC professionals. A combination of qualitative and quantitative analysis was performed for data analysis and interpretation.

Research conducted within the case of the Japanese context revealed that findings varied depending on the methodology applied. The use of a direct analysis approach and qualitative analysis suggested that the implementation of SCRESTs is beneficial in addressing the negative impacts of COVID-19 on firm performance and logistics and SC activities, whereas the application of indirect analysis approach yielded mixed results. The analysis also indicated a shift in the preferred SCRESTs during COVID-19.

To the best of the authors’ knowledge, this is the first study to examine the benefits of implementing SCRESTs using primary data from the manufacturing sector of Japan. Furthermore, empirical research on this topic is generally lacking.

This study aims to investigate the motives for and the benefits of authorized economic operator (AEO) certification in the supply chain. Also, whether there are significant differences in the perception of the AEO status as a necessity or privilege among cargo owners and service providers.

The research design includes an international survey of 159 AEO-certified companies from four European Union (EU) countries performing various roles in the supply chain. The data are analyzed using quantitative methods, including factor analysis and analysis of variance.

Based on factor analysis, the research reveals the motives for and benefits of AEO certification. This reveals significant differences between two distinct groups of supply chain participants, namely, cargo owners and service providers. Service providers are mainly driven by the need to gain or maintain their competitive advantage and treat AEO certification as a standard that is required by customers. Cargo owners are relatively more focused on the improvement of internal processes and treat AEO certification as a privilege that helps them achieve a high level of efficiency.

The study fills the existing literature gap as it focuses on the differences between two distinct groups (cargo owners and service providers) in terms of their perception of the AEO certification. As empirical research in this area is scarce, especially at the cross-country level, this study also significantly complements knowledge on AEO certification in the EU.

The purpose of this paper is to examine perceptions of the implementation of the ISO 9001:2000 standard in the food sector in Greece.

Research was conducted in 97 Greek food companies certified to ISO 9001:2000, using the questionnaire method and aimed at examining the reasons for certification, the difficulties in implementing the standard, the benefits of certification and their relationships. Exploratory Factor Analysis and Multiple Linear Regression Analysis was applied to define the main constructs of reasons‐benefits‐difficulties and to explore their relationships.

Results showed that the major reasons for certification, unlike benefits, concern firstly the internal business environment and then the external one and no particular difficulties were observed during the standard implementation. Achieving internal (external) benefits is positively affected by the existence of internal (external) reasons and negatively affected by the difficulties to meet the standard's requirements.

The present study is based on subjective data that refer to a short ISO 9001:2000 certification period. A more thorough research on food companies that have been certified for a long period using data coming from their internal environment, such as executives, managers, employees, would offer more information about ISO 9001:2000 and would reveal its impact on business performance.

The results of the study will be of great use to food companies that have not been certified yet, particularly in light of the new challenge they face with the ISO 22000 standard.

The present study is exclusively focused on companies in the Greek food sector in order to draw information about the revised ISO 9001:2000 standard.

To analyze the changes in the perceived benefits of ISO 9000 with the passage of time.

An empirical survey of 399 companies conducted in 2002 in Catalonia (region of Spain).

ISO 9001: 2000 registered organizations report benefits to a lesser extent than their ISO 9001/2/3: 1994 registered counterparts across all studied benefit categories. Considering that the new standard is supposed to be a much improved version of the old one, these findings are then contrasted with the results of an almost identical survey performed in 1998. The discussion demonstrates that the perceived benefits of the ISO 9001/2/3: 1994 implementation have also decreased over time.

These findings may indicate that ISO 9000 will eventually fade away due to the lack of short‐term reasons to implement yet another version in the future, unless substantial long‐term benefits are proven. In July 2002, when this survey was conducted, the number of ISO 9001: 2000 registered companies was still small, constraining more in‐depth research in this field.

This is one of the first papers trying to analyze the benefits and the implications of ISO 9001: 2000. On the other hand, it is probably the first paper that evaluates the evolution of such benefits over time.