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In recent decades, a framework for management performance has proven to be an important management practice for achieving organisational performance excellence. In this sense, the purpose of this paper is to analyse how a specific company manages to achieve performance excellence through the attainment of the Brazilian National Quality Award.

The study adopts a case-based approach using a single unit of analysis that might be considered a revealing case. The company studied is one of the largest companies in the information and financial analysis sector in Latin America and is part of a major worldwide corporation. Semi-structured interviews with senior managers and document analysis were used for data collection, with content and inductive analysis performed a posteriori.

The main results outline the approach adopted by the company for each performance excellence award criterion and highlight some of the relevant organisational practices, especially those related to the nature of the company’s businesses. The findings show that the top management has been an essential driving force in transforming the managers at all levels into agents of improvement at the studied company. Additional key points are the deployment of the company’s “shared values” throughout the company and the implementation of a medium- and long-term comprehensive strategic plan focused on the award criteria. The company’s strategic system has been a driving force of its success.

For a more extensive empirical validation, further replications using other samples are needed to ensure the external validity of these findings.

This paper is one of the few published studies discussing business excellence in emerging economies, which is not observed very often in developing markets. In addition, the paper focuses on promoting a culture of quality, a less common phenomenon in the economies of developing countries than in those of developed nations. Finally, this paper may be useful for practitioners and academics interested in the subject of quality and performance excellence.

This study aims to thoroughly examine and understand the relationship between working capital management (WCM) and the sustainable financial performance (FP) in the context of the New Zealand companies listed on stock exchange.

This study has applied various regression techniques to examine WCM and the sustainable FP relationship. The data set period is from 2009 to 2019. The results are robust upon various layers of robustness parameters. The system-generalized method of moments is applied for managing endogeneity issue.

The research reveals compelling evidence of a meaningful connection between WCM and sustainable FP indicators. The study specifically highlights the significant negative associations between the cash conversion cycle, average collection period and average age of inventory with the firm’s sustainable FP. Through robust analyses and various parameter adjustments, the study ensures the credibility and reliability of its conclusions, further reinforcing the impact of WCM on the financial health of New Zealand-listed firms.

This study provides future directions for researchers to explore the dynamic relationship between WCM and a firm sustainable FP because it is still a demanding and challenging area. Future research may care to explore the optimal way to reduce the cash conversion cycle, average collection period and average age of inventory for New Zealand firms. The current study does provide insights to NZ financial managers, which is useful for improving sustainable FP by efficiently managing WCM.

WCM is problematic and constitutes a notable challenge; it requires further research, especially in small economies such as New Zealand. Hence, it is an updated and fresh attempt based on a larger data set to measure the empirical relationship between WCM and the sustainable performance of New Zealand-listed firms. Furthermore, the current study uses dynamic panel data estimation techniques in addition to multiple regression techniques.

The purpose of this paper is to introduce the IC Rating™ approach as a management consulting approach to measure intellectual capital and to report on the implementation and experience in one case study firm.

The paper describes the IC Rating™ model in the context of the exiting literature in the field of IC measurement and uses a case study to demonstrate its practical application.

Based on the presented case study as well as implementations in other organizations we find the IC Rating™ model a useful tool to facilitate the analysis and discussion about intellectual capital in organizations.

The article gives a complementary view to the most commonly used score card methods and guidelines for intangibles on how intangibles can be measured. IC Rating™ focuses on the comparability between companies and industries as well as a simplification of how to interpret intangible measures.

The original idea for the paper was to answer the question “Why do companies really need to measure and develop intangibles?”. The answer is “To improve company financial performance”. The IC Rating™ methodology is therefore based on the answers to two other questions: “Which parameters does an executive manager need to have insightful knowledge of, in order to make the right decisions for the future?” and “From where and whom should the executive manager receive this information?”.

This special issue of Personnel Review on “Quality and the Individual” is very different in style from the editor‐generated issues of this journal, but it has been designed for a very particular purpose. In the rush towards the achievement of high levels of “quality” among organizations, however this is manifested, the effects on the individual have largely gone unnoticed. We are all aware of the high rates of failure among quality management initiatives, and what is becoming clear is that successful organizations are harnessing the talents of individuals, whatever their status, to the quality cause from its very early stages.

The process of building dynamic capabilities remains understudied, although deliberate learning is posited to be the key to developing and maintaining dynamic capabilities in turbulent environments. Based on the case study of Kodak’s responses to the shift from traditional to digital technology in the imaging industry (1993-2011), the purpose of this paper is to examine the role of managerial cognition in building dynamic capabilities.

The paper employs case study and qualitative method approach.

The results reveal that, when facing environmental turbulence, deliberate learning is subject to routine disruptions through entrepreneurial activities, and these organizational routines and activities are determined by organizational schema. Organizational schema itself is updated as a result of managers’ ongoing interpretation of the organization’s fit with the environment. The study findings contribute to the organizational studies and management literature by highlighting the role of managerial cognition into the microfoundation of dynamic capabilities.

The results demonstrate managerial cognition, and organizational schema in particular, as a microfoundation of dynamic capability.

Companies that excel at the basics of change management can speedily and successfully integrate e‐initiatives.

This case traces Under Armour from its founding in 1996 through 2008 when the company entered the hyper-competitive non-cleated athletic footwear market. In 1996, with an innovative product and locker room access to college and pro players, Kevin Plank started Under Armour. He turned a struggling t-shirt company into a dominant player capturing 75% of the performance apparel market. In 2006, Under Armour successfully entered the athletic footwear market with a line of football cleats. Under Armour was the first company to disrupt Nike's dominance of the football cleat market by gaining 25% of the market within a year of introduction. In 2008, Under Armour entered the non-cleated athletic footwear market with a cross-trainer sneaker line and a $4.4 million Super Bowl ad. Unlike prior introductions, Nike responded aggressively to Under Armour's move into sneakers. Despite increased sales, Under Armour's costs increased, and profits and stock price decreased. The case concludes by asking students to evaluate Under Armour's next move. An extensive exhibit provides an overview of the athletic footwear industry in 2008.

This study aims to examine the impact of internet financial reporting (IFR) on companies’ performances as measured by three performance indicators, namely, stock price, stock returns and company value.

A sample of 139 non-financial companies listed in the Egyptian stock exchange is used and classified as 108 IFR companies and 31 non-IFR companies. To test the research hypotheses, an independent t-test and multiple linear regression analyses are used.

The results indicate that there are no significant differences between IFR companies and non-IFR companies for both stock price and stock return variables. Conversely, there is a significant difference between IFR companies and non-IFR companies in the company value variable. These results imply rejecting hypotheses H1 and H4 and accepting the hypothesis of H7 that the presence of IFR has an impact on company value. The multiple regression analyses results indicate a significant relation between the scope of IFR and stock price. Likewise, between the degree of IFR and company value. Both degree and scope of IFR have an insignificant impact on stock return, which infer that applying different performance measures can reveal different conclusions.

This research is a snapshot of IFR limited to a cross-sectional study and could not study the longitudinal data of internet reporting. Second, Marston and Polei (2004) contend that “weights contain an element of subjectivity, which cannot be completely avoided in the composition of such a score” (p. 297) and a variation in the disclosure index can lead to a modification in the results (Kaur and Kaur, 2020). This research applied a weighted index to measure the degree of IFR, which may affect the results and may change it if other indexes are applied. Moreover, the scores of the degree and scope of information disclosure are assumed to be similar every year due to the lack of information regarding the variations in content and presentation in the companies’ websites. Finally, the absence of a complete data set and stock prices for some companies in the sample.

To enhance the quantity and quality of IFR could be implemented through setting regulations and standards to govern IFR practices companies in Egypt. Moreover, the trade-off of the requirement of the Egyptian Financial Supervisory Authority for Egyptian companies make information available online and the secrecy culture profound in the Egyptian society (Ahmed et al., 2015) involve assigning a regulatory body for monitoring the IFR practices to ensure disseminating timely and accurate information that helps investors make rational decisions.

The researchers recommend the suggestion to have an external assurance conducted by external auditors to enhance the accuracy and credibility of the IFR information.

Based on prior literature, no studies in Egypt compare between IFR companies and non-IFR companies concerning stock price and company value as measured by Tobin’s Q. Moreover, few research studies in Egypt covered the degree of IFR disclosure whilst not addressing the impact on the stock price. In addition, no prior study examined the scope of IFR disclosure in Egypt. Therefore, the research findings attribute to literature.

This issue of Retail Insights focuses on the subject of branding. There are a number of retail reports that offer valuable insights into current trends in branding. Professor Leslie de Chernatony analyses UK consumers’ attitudes towards brand extensions in a survey commissioned by Ventura. The Brand Finance Report for 1999 provides interesting reading on brand values and the overall performance of companies last year. In addition, there are a collection of shorter reports on various new branding issues and abstracts of articles on the topic.

This research aims to focus on the idea management system (IMS) with the main purpose of identifying and describing the factors that promote success in managing ideas, grounded on the analysis of case studies.

The method used consists of a case study and semi-structured interviews with those directly responsible for the management of ideas from four companies, which are presented in this paper.

The main findings, critical for the success of an IMS, are as follow: the involvement of top management, evidence of results, establishment of goals and objectives, dissemination of good results, willingness to share and develop ideas, complete transparency in the management of ideas, maintenance of dynamic and proactive attitudes and mainly recognition. All have been described.

This work presents a preliminary framework for further research toward the study of CSFs inherent to IMSs that is still bound by the limited number of case studies presented. Further research should be undertaken to broaden and consolidate the presented CFSs and their pertinence.

This study, although limited to four case studies, presents conclusive results that support managers of suggestion systems/IMSs in improving or deploying such systems. The main factors were identified and described. They can contribute to the effectiveness of employee suggestion system. It can be reasoned from this investigation that the contributions from employees toward the success of a company leads to excellence in business.