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– This purpose of this paper is to investigate how to implement a combined assurance program.
Abstract
Purpose
This purpose of this paper is to investigate how to implement a combined assurance program.
Design/methodology/approach
This paper uses qualitative data obtained through semi-structured interviews with six multinationals at different stages of combined assurance implementation maturity.
Findings
The paper finds that organizations are still learning through combined assurance implementation because no organization seems to have attained a mature combined assurance program. Nevertheless, our descriptive findings reveal that a successful combined assurance implementation follows six important components.
Research limitations/implications
One limitation of this study is that, as the organizations studied are at different stages of combined assurance program implementation, data may have comparability issues. Another limitation is that different interviewees were studied from one case to another.
Practical implications
The results have implications both for organizations that do not yet have a combined assurance program in place and for those currently at the implementation stage. It has also implications for chief audit executives who are good candidates to lead a combined assurance implementation and for regulators, as the study describes combined assurance as an important accountability mechanism that helps boards and audit committees exercise their oversight role properly.
Originality/value
The study is the first to address combined assurance implementation. It complements the study of the Institute of Internal Auditors UK and Ireland (2010), which identifies the reasons for failed attempts to coordinate assurance activities, by illustrating combined assurance implementation through six international case studies of organizations at different combined assurance implementation stages.
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Mandeep Kaur Sidhu, Kanwarpreet Singh and Doordarshi Singh
The purpose of this paper is to evaluate the capabilities of total quality management (TQM) and supply chain management (SCM) and extract various significant factors which…
Abstract
Purpose
The purpose of this paper is to evaluate the capabilities of total quality management (TQM) and supply chain management (SCM) and extract various significant factors which influence the implementation of SCM alone and synergy of both TQM–SCM in terms of business performance of Indian medium and large scale manufacturing industry.
Design/methodology/approach
In the present study, 116 Indian manufacturing organizations have been extensively surveyed to ascertain the inter-relationships between various success factors and competitive dimensions of SCM alone and for combined approach (TQM–SCM), through different statistical techniques. Further, to evaluate the significance of time period on competitive dimensions, two-tailed t-test has been deployed. Finally the discriminant validity test has been applied to extract highly successful and moderately successful organizations for both approaches.
Findings
The study compares the contributions played by only SCM initiatives and combined approach (TQM–SCM) initiatives toward realization of significant improvements of various competitive dimensions of Indian manufacturing organizations. Finally, this study reveals that synergistic relationship of TQM and SCM paradigms can be more helpful as compared to only SCM initiatives for Indian manufacturing industries to enhance overall business performance.
Originality/value
TQM and SCM are considered as performance improvement techniques by the manufacturing organizations. The present research work establishes that combined (TQM–SCM) initiatives have effectively contributed for realization of significant competitive dimensions, progressively from introduction to maturity phases. So, the study stresses upon the need for improving coordination between various manufacturing parameters as well as competitive dimensions of TQM and SCM paradigms to enjoy higher potential of business performance.
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Van Nguyen, Margaret Kertesz, Jennifer Davidson, Cathy Humphreys and Anne-Marie Laslett
Substance use plays a significant role in the perpetration of much intimate partner violence (IPV). However, responses to these two issues are rarely integrated. Single focus…
Abstract
Purpose
Substance use plays a significant role in the perpetration of much intimate partner violence (IPV). However, responses to these two issues are rarely integrated. Single focus programme responses can lead to poor outcomes for men as well as their families experiencing these intersecting issues. This scoping paper aims to establish the current state of knowledge on contextual factors influencing the development and implementation of combined programmes.
Design/methodology/approach
Four electronic databases were systematically searched in May 2021 and December 2021. Twenty-one peer-reviewed studies reporting on ten programmes were included.
Findings
This scoping review revealed that combined programme responses are an underdeveloped area of research and evaluation. The limited evidence base indicated systemic barriers hindering services’ capacity to expand this field of work, affecting implementation and outcomes. Support is required from the wider service systems to intervene in men’s perpetration of IPV in the context of substance use.
Practical implications
Findings in this scoping review demonstrate the importance of fostering a coordinated and collective response to IPV in the context of substance use. Combined programmes have the potential to reduce siloed practices, enabling more holistic responses for men with intersecting issues. However, researchers and policymakers must also address contextual issues hindering or enabling combined programmes’ implementation and development.
Originality/value
Mapping the evidence based on combined programmes provides direction for further development and research to expand this field of inquiry.
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Peinan Ji, Xiangbin Yan and Guang Yu
This paper aims to examine the influence of information technology (IT) investment, including innovative IT investment and non-innovative IT investment, on comprehensive…
Abstract
Purpose
This paper aims to examine the influence of information technology (IT) investment, including innovative IT investment and non-innovative IT investment, on comprehensive enterprise financial performance in a developing country, China.
Design/methodology/approach
This paper applies the method proposed by Barber and Lyon to construct the control group to study the impact of IT investment on financial performance of enterprises, using a sample of 229 IT investment announcement data of Chinese listed companies between 2011 and 2015.
Findings
The analysis of the financial benefits of these IT implementations yields mixed results. The results show that companies investing in IT can significantly improve profitability both the implementation and post-implementation periods for the full sample, improve the solvency only during the implementation phase, improve the growth ability after implementation time and cannot reduce business costs in all periods. At the same time, the authors find that, compared with non-innovative IT investment, the innovative samples do not achieve better financial performance, except the profitability financial indicator.
Research limitations/implications
There are several limitations in this research. First, there is no large sample about the IT investment information data set in China, so this study was compelled to use limited sample data from China; hence, this could lead to errors of too early generalization. Second, the firms in the sample are all in China’s listed companies, so this may either not accurately or possibly could reflect the entire environment of developing countries.
Originality/value
First, it extends the scope of the established literature by examining the influence of IT investment with China’s public firms data and IT investment to see if such spending has had an influence on corporate financial performance. Second, there is a lack of research on the impact of IT investment on comprehensive financial performance of an enterprise, compared with the previous one-sided financial performance, such as profitability or financial cost. Third, as far as the authors are aware, there are no studies on the impact of IT investment on firm financial performance based on innovative and non-innovative classification.
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Denise Rieg, Maria Laura Maclennan, Fernando Scramim, Melby Huertas and Eryka Augusto
This study aims to mitigate the inherent challenges associated with implementing project-based learning (PjBL) by integrating it with the service engineering methodology (SEEM)…
Abstract
Purpose
This study aims to mitigate the inherent challenges associated with implementing project-based learning (PjBL) by integrating it with the service engineering methodology (SEEM). The study demonstrates that combining PjBL with a methodological approach provides a step-by-step procedure that facilitates the practical application of PjBL and preserves the development of competencies inherent to PjBL.
Design/methodology/approach
Action research methodology was used to assess the effectiveness of combining PjBL learning strategy with SEEM. Data was collected through observations, questionnaires and focus group discussions to evaluate students’ expectations and perceptions of this combination.
Findings
The results show that PjBL implementation combined with SEEM enabled the organization of class dynamics, helping to mitigate difficulties encountered in the application of PjBL. Students conveyed that the integration of PjBL with SEEM afforded them a guiding structure without compromising their autonomy in decision-making for proposed solutions. It proved efficacious in honing skills pertinent to service design and analysis, teamwork, solution formulation, creativity and innovation stimulation.
Research limitations/implications
This research has been limited to four classes in one university in Brazil. Besides, PjBL was combined with only one methodology (SEEM). Therefore, this needs to be tested in broader settings and contexts.
Practical implications
The article highlights the potential benefits of PjBL in bridging the gap between academia and the professional world while acknowledging the challenges involved in its implementation, combining PjBL with a methodology that provides a sequence of steps to be followed.
Social implications
The social implications of implementing PjBL in higher education in the Brazilian and international contexts are multifaceted. The adoption of PjBL encourages instructors to adapt their learning strategies and align them with the evolving needs of worldwide society. Through PjBL, Brazilian and international higher education institutions may contribute to the development of individuals who are not only knowledgeable but also capable of applying their knowledge effectively in practical situations around the world.
Originality/value
The theoretical contribution lies in suggesting that combining PjBL with a methodology that provides a sequence of steps to be followed (such as that exemplified through SEEM) can address intrinsic issues that consider the complexity of PjBL implementation, preserving the development of competencies inherent to PjBL.
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Mandeep Kaur, Kanwarpreet Singh and Doordarshi Singh
The purpose of this paper is twofold. Firstly to check the reliability between and within the parameters of total quality management–supply chain management (TQM–SCM…
Abstract
Purpose
The purpose of this paper is twofold. Firstly to check the reliability between and within the parameters of total quality management–supply chain management (TQM–SCM) questionnaire and distribution of data collected through questionnaire from SCM and combined approach (TQM–SCM) companies. Secondly, to analyze the correlation connection among dependent and independent parameters of both SCM and combined approach in order to check and increase confidence in the data obtained before conducting actual research.
Design/methodology/approach
In the present study, 45 Indian manufacturing organizations have been extensively surveyed to check the reliability of the data and then ascertain the inter-relationships between various independent factors and competitive dimensions of SCM alone and for combined approach (TQM–SCM).
Findings
Firstly, the data for both the approaches are reliable. Secondly, independent variables (X1–X8) possess more strong correlation with business performance parameters of combined approach (TQM–SCM) companies as compared to only SCM companies.
Originality/value
TQM and SCM are considered as performance improvement techniques by the manufacturing organizations. As far as the author knows, this is the first study that is designed to find the interconnection between implementation factors as well as competitive dimensions of SCM approach and TQM–SCM approach in the context of Indian manufacturing organizations.
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The purpose of this paper is to comparatively assess the contributions of total quality management (TQM) and total productive maintenance (TPM) practices, exclusively and…
Abstract
Purpose
The purpose of this paper is to comparatively assess the contributions of total quality management (TQM) and total productive maintenance (TPM) practices, exclusively and collectively, on manufacturing business performance.
Design/methodology/approach
Responses to survey questionnaires were collected using multiple modes of data collection. A total of 269 filled responses were collected and analyzed to ascertain the contribution made by exclusive and collective implementation of TQM and TPM practices on business performance. The respondent firms were grouped into three clusters based on early, in-transition and advanced stages of implementation of either or both TQM and TPM manufacturing practices. Comparative assessment of the impact of standalone TQM, standalone TPM and combined TQM–TPM manufacturing methods on business performance parameters have been evaluated using statistical tools within each cluster.
Findings
Evidences were found to support the supposition that integrated implementation of both TQM and TPM practices over a reasonable period of time contributes in delivering better business performance as compared to the standalone implementation strategy.
Research limitations/implications
The study has its own limitations because of its chosen research approach. As the data in this study were collected from production management personnel on the basis of their subjective evaluations, more comprehensive objective performance indicators shall be employed for comparative assessment of manufacturing practices in future studies. In-depth case studies are needed to further validate the findings of the research study.
Practical implications
The analytical results reveal that an integrated TQM–TPM strategic implementation can systematically contribute toward realization of significant improvement in manufacturing business performance parameters. The results of this study are vital for production managers and senior management personnel of manufacturing firms that have implemented TQM and are considering introducing TPM in their organization (or vice-versa).
Originality/value
This empirical study signifies the need for strategically aligning and managing various production improvement ideologies for realization of an organization’s growth and sustainability in a long run. In particular, this paper invigorates the discussion about improving the synergy between maintenance and quality functions in the organization for meeting the challenges of highly competitive market environment.
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Dimitrios Kafetzopoulos, Katerina Gotzamani and Evangelos Psomas
The purpose of this paper is to explore the impact of the effective implementation of both ISO 9001 and ISO 22000 systems on the competitive performance of certified food…
Abstract
Purpose
The purpose of this paper is to explore the impact of the effective implementation of both ISO 9001 and ISO 22000 systems on the competitive performance of certified food manufacturing companies.
Design/methodology/approach
A survey instrument was used for quantitative data collection. All items were measured on a seven‐point modified Likert scale. The data were analysed statistically by means of Statistical Package for Social Scientists. Factor analysis and multiple regression analysis were conducted to test the research hypotheses. Both validity and reliability of the measures were checked in order to reduce the measurement error.
Findings
The results show a positive and significant relationship between the combined effective implementation of ISO 9001 and ISO 22000 standards and competitive performance of certified food companies, explaining a significant proportion of variance in their performance.
Practical implications
The results of this study help managers of food companies realize that both the effective implementation of the quality management and quality safety systems ISO 9001 and ISO 22000 lead to increased competitive performance for certified companies. Thus, the paper may motivate the non‐certified food companies to effectively adopt the principles and conform to the requirements of these standards, leading to enhanced manufacturing capabilities and competitive performance.
Originality/value
This paper highlights the influence of quality and food safety management systems on the competitive performance of the certified food manufacturing companies. It reveals the value of the combined effective implementation of ISO 22000 and ISO 9001:2000 systems, proving that, when effectively implemented, they have a favourable effect on companies' performance.
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Ebenezer Afum, Yaw Agyabeng-Mensah, Abigail Opoku Mensah, Enoch Mensah-Williams, Charles Baah and Essel Dacosta
This paper investigates the combined effect of internal environmental management (IEM) and green human resource management (GHRM) on corporate reputation (CR), environmental…
Abstract
Purpose
This paper investigates the combined effect of internal environmental management (IEM) and green human resource management (GHRM) on corporate reputation (CR), environmental performance (EP) and financial performance (FP). The paper further explores the indirect effects of CR and EP between the direct paths.
Design/methodology/approach
Data are garnered from 164 firms from three industries in Ghana. Partial least square structural equation modeling (PLS-SEM) is the methodological technique used to test the hypothesized relationships.
Findings
The result demonstrates that unlike IEM which has a significant effect on FP when implemented in isolation, GHRM does not have a significant effect on FP. However, the joint implementation of IEM and GHRM can provide better results in terms of improved CR, enhanced EP and significant FP improvement. CR and EP were further found to mediate the relationship between the direct paths.
Practical implications
The results suggest that the joint implementation of IEM and GHRM is critical for firms that seek to enjoy superior reputation, enhance their environmental sustainability and achieve financial gains. Consequently, managers are strongly encouraged to create a sustainable and vibrant company via significant and rational investment in green initiatives like IEM and GHRM.
Originality/value
This study happens to be one of the first to develop a research model that investigates the joint effect of IEM and GHRM within the context of CR, environmental sustainability and FP.
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