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Some manufacturing and service organizations have made efforts to work on continuous improvement in the form of Kaizen, lean thinking, Six Sigma, etc. The elimination of problems and waste (MUDA for the Japanese) plays a fundamental role in the reduction of operational costs and quality rejections of finished products both internally in the organization and in the supply chain. Some of these efforts use quality control tools to remedy it. Kaoru Ishikawa proposes seven basic quality tools. In this group of quality tools is the cause-and-effect diagram (CED), also known as “The Fishbone” and “Ishikawa diagram”. Exploring this questioning can shed light on the first indications to ratify the arguments of Ishikawa and Deming, that the main problems of companies are found in their processes and perhaps, in a deep way, in some of these cornerstone root causes that have to do with the way organizations are managed. The purpose of this study is to investigate cornerstone root causes through the application of CEDs in 40 Mexican companies that began an effort to improve some of their organizational processes.

An exploratory qualitative study was conducted. As a research strategy, the case study method was applied. Using theoretical sampling, the Ishikawa diagrams of 40 companies were analyzed, and 24 semi-structured interviews in depth were conducted.

The results of this research confirm the main research question: Are there cornerstone root causes that give way to one or several problems or effects of problems in organizations regardless of their sector? In other words, there were at least seven typical patterns that show the first signs of cornerstones root causes in organizations.

The method itself is a limitation; 40 case studies are not enough to generalize the results. In addition, the research was conducted only in a single Latin American country; in some cities of Mexico. However, 60 per cent of these companies are multinationals.

This paper is fundamental to delve into the cornerstones causes that give rise to the problems of organizations of the twenty-first century. The authors understand that these are the first indications, and that they cannot be considered a conclusion of these causes. However, this first theoretical sampling presents a first light on the subject.

The study contributes to the limited existing literature on total quality management and Kaizen in quality control tools and subsequently disseminates this information to provide impetus, guidance and support toward improving the problems of the organizations of twenty-first century.

Business cycle theory is normally described as having evolved out of a previous tradition of writers focusing exclusively on crises. In this account, the turning point is seen as residing in Clément Juglar's contribution on commercial crises and their periodicity. It is well known that the champion of this view is Schumpeter, who propagated it on several occasions. The same author, however, pointed to a number of other writers who, before and at the same time as Juglar, stressed one or another of the aspects for which Juglar is credited primacy, including the recognition of periodicity and the identification of endogenous elements enabling the recognition of crises as a self-generating phenomenon. There is indeed a vast literature, both primary and secondary, relating to the debates on crises and fluctuations around the middle of the nineteenth century, from which it is apparent that Juglar's book Des Crises Commerciales et de leur Retour Périodique en France, en Angleterre et aux États-Unis (originally published in 1862 and very much revised and enlarged in 1889) did not come out of the blue but was one of the products of an intellectual climate inducing the thinking of crises not as unrelated events but as part of a more complex phenomenon consisting of recurring crises related to the development of the commercial world – an interpretation corroborated by the almost regular occurrence of crises at about 10-year intervals.

This study adds to the literature on the audit expectations gap (AEG) by examining the extent to which lower levels of user cognisance of the role, objectives, and limitations of an audit are associated with unreasonable audit expectations and perceptions. Cognisance is proxied by respondents' demographic characteristics including profession, work experience, university qualification, age, and gender. Respondents include 130 Singaporean auditors, prepares, and users of audited financial reports. Results indicate that the AEG prevails where respondents have relatively little business work experience, and no university qualifications. This supports the premise that lower levels of cognisance of the audit function are associated with the AEG The study also argues that in obtaining results consistent with prior AEG studies set in other countries, the AEG is not affected or constrained by political, legal, social, or economic factors. The study recommends that the accounting professions continue to address the AEG by further educating the public on the role and limitations of an audit, extending the auditor's current responsibilities to match users' expectations, and ensuring the existence and monitoring of audit quality.

The main purpose of this study is to revisit Dr. Ishikawa's statement: “95% of problems in processes can be accomplished using the seven quality control (QC) tools” from his book “What is Quality Control?”. The authors are interested in critically investigating if this statement is still valid nowadays. It involves the analysis of the usage of the seven QC tools in the manufacturing and service sectors and the benefits, challenges and critical success factors (CSFs) for the application of the seven QC tools.

In order to evaluate Kaoru Ishikawa's statement and how valid his statement is for manufacturing and service industries nowadays, an online survey instrument was developed, and data collection was performed utilising a stratified random sampling strategy. The main strata/clusters were formed by senior quality professionals working in operational excellence, quality consultants, quality directors, quality engineers, quality managers and quality supervisors working in both manufacturing and service sectors from South American companies. A total of 97 participants from different countries in South America responded to the survey.

The main finding of this study is that only about 20% of respondents felt that the original seven basic tools of QC can solve above 80% of quality related problems in their businesses. This is quite different from the findings reported by Dr Ishikawa in his work in between 1970 and 1980s. Another relevant finding presented in this paper is that Pareto analysis, histograms and cause and effect analysis are the most used tools in both manufacturing and service sectors. This paper also revealed that the seven QC tools proposed by Dr. Ishikawa were least used by human resources (HR), information technology (IT) and finance functions. This work presents a list of critical success factors required for the proper application of the seven QC tools.

All data collected in the pilot survey came from professionals working for South American companies. So, this paper does present limitations in terms of generalisation of the results. Also, data were collected at an individual level, so parameters such as the inter reliability of judgements on a particular survey item could not be evaluated. It is important to highlight that n = 97 is a low sample size, enough for a preliminary survey but reinforcing the limitation in terms of generalisation of the results.

Authors understand that this is the very first research focused on challenging Dr. Ishikawa's statement: “95% of problems in processes can be accomplished using the seven quality control (QC) tools” from his book “What is Quality Control?”. The results of this study represent an important first step towards a full understanding of the applicability of these tools in manufacturing and service industries in a global scale.

The main purpose of this study is to revisit Ishikawa's statement: “95% of problems in processes can be accomplished using the original 7 Quality Control (QC) tools”. The paper critically investigates the validity of this statement in higher education institutions (HEIs). It involves analysis of the usage of the 7 QC tools and identifying the barriers, benefits, challenges and critical success factors (CSFs) for the application of the 7 QC tools in a HEI setting.

An online survey instrument was developed, and as this is a global study, survey participants were contacted via social networks such as LinkedIn. Target respondents were HEIs educators or professionals who are knowledgeable about the 7 QC tools promulgated by Dr Ishikawa. Professionals who work in administrative sectors, such as libraries, information technology and human resources were included in the study. A number of academics who teach the 7 basic tools of QC were also included in the study. The survey link was sent to over 200 educators and professionals and 76 complete responses were obtained.

The primary finding of this study shows that the diffusion of seven QC tools is not widespread in the context of HEIs. Less than 8% of the respondents believe that more than 90% of process problems can be solved by applying the 7 QC tools. These numbers show that modern-quality problems may need more than the 7 basic QC basic tools and there may be a need to revisit the role and contribution of these tools to solve problems in the higher education sector. Tools such as Pareto chart and cause and effect diagram have been widely used in the context of HEIs. The most important barriers highlighted are related to the lack of knowledge about the benefits and about how and when to apply these tools. Among the challenges are the “lack of knowledge of the tools and their applications” and “lack of training in the use of the tools”. The main benefits mentioned by the respondents were “the identification of areas for improvement, problem definition, measurement, and analysis”. According to this study, the most important factors critical for the success of the initiative were “management support”, “widespread training” and “having a continuous improvement program in place”.

The exploratory study provides an initial understanding about the 7 QC tools application in HEIs, and their benefits, challenges and critical success factors, which can act as guidelines for implementation in HEIs. Surveys alone cannot provide deeper insights into the status of the application of 7 QC tools in HEIs, and therefore qualitative studies in the form of semi-structured interviews should be carried out in the future.

This article contributes with an exploratory empirical study on the extent of the use of 7 QC tools in the university processes. The authors claim that this is the first empirical study looking into the use of the 7 QC tools in the university sector.

In reviewing contemporary literature on materiality judgement and the audit expectations gap (AEG), this paper considers an apparent void concerning that aspect of the AEG caused by the non‐disclosure of materiality and risk thresholds and criteria in the financial reports. The review enables the formation and discussion of two premises: first, disclosing cornerstone concepts, such as materiality and risk judgements, in financial reports enhances users' understanding of the limitations of information contained therein; and second, expanding the wording in audit reports reduces the AEG and enhances users' understanding of the objectives and limitations of an audit. In supporting the validity of these premises, it is concluded that the disclosure of materiality and risk judgements in financial reports may reduce the AEG. This hypothesis may be useful for future empirical research.

U.S. state governments own a large array of fixed assets and lease a great number of parcels of private real properties for public uses. The purpose of this paper is to explore the public asset management system of the U.S. state governments. First, this paper analyzes the major, current public asset management systems and the public procurement systems created by the Organization for Economic Co-operation and Development and the U.S. Government Accountability Office. Based on the analysis, this paper constructs a comprehensive public asset management system that consists of six cornerstones. Second, this paper verifies the comprehensive public asset management system using the data collected from thirty-seven surveyed state governments. The data analysis demonstrates that the comprehensive public asset management system is supported. However, each cornerstone of the comprehensive public asset management system presents different strengths. Third, this paper suggests that further research may delve into particular areas of capital asset management at the state government level to identify critical issues and to provide appropriate resolutions.

Recently many European countries have incurred crises in public finance despite the fact that EU institutions have pushed the national governments toward the sustainability of public finance with compulsory and voluntary rules regarding fiscal governance. This paper investigates the relations between the quality of fiscal governance and the financial virtuosity of national fiscal policy. We proposed a general framework for analyzing the fiscal governance issue and we empirically tested the correlation between the dimensions of fiscal governance and the budgetary performance of EU countries. The results showed a positive correlation between the quality of fiscal governance in the EU countries and financial surplus in the period concerned. However further investigations are needed and an effort should be made to collect uniform data on fiscal governance in the European Union.

Markets-as-networks (MAN) theorists contend, at least tacitly, the significance of business relationships to the firm – that is, business relationships contribute somewhat to corporate survival or growth. One does not deny the existence of significant business relationships but sustain, in contrast to the consensus within the MAN theory, that relationship significance should not be a self-evident assumption. For significance cannot be a taken-for-granted property of each and every one of the firm's business relationships. The authors adopt explicitly a critical realist meta-theoretical position in this conceptual paper and claim that relationship significance is an event of the business world, whose causes remain yet largely unidentified. Where the powers and liabilities of business relationships (i.e., relationship functions and dysfunctions) are put to work, inevitably under certain contingencies (namely the surrounding networks and markets), relationship effects ensue for the firm (often benefits in excess of sacrifices, i.e., relationship value) and as a consequence relationship significance is likely to be brought about. In addition, relationship significance can result from the dual impact that business relationships may have on the structure and powers and liabilities of the firm, that is, on corporate nature and scope, respectively.

Defective stakeholder management has frequently resulted in conflicts and partial failures. Integrated project delivery (IPD) and team integration provides opportunities for organizations to achieve more than they could on their own. The purpose of this study is to analyze the level and challenges of team integration. In addition, study tries to recognize the cornerstones for creating integrated teams in construction projects.

This paper discusses the characteristics and level of team integration in a construction project, but the main purpose is to derive the cornerstones for creating integrated teams. Results are derived from the analysis of current literature and an empirical case study.

This paper describes the 12 characteristics of an integrated project team. In addition, the cornerstones for creating integrated teams were recognized as the early involvement and assessment of stakeholders, continuous communication and interaction, cultural change, and making the IPD process well known.

The construction industry is aware of the need to improve control over its delivery processes. In addition, the customers are aware of waste and have started to demand more value. Because IPD and team integration supports the controlling over delivery processes and enables the more efficient value creation, these are extensive issues in developing construction industry.

Team integration is an important part of value creation. Limited research attention has been directed at what the level of integration is compared with the characteristics of integration. This paper also advances team integration research by identifying the cornerstones for integration.