Search results

This study aims to investigate the adoption of Quality 4.0 (Q4.0) and assess the critical failure factors (CFFs) for its implementation and how its failure is measured.

A qualitative study based on in-depth interviews with quality managers and executives was conducted to establish the CFFs for Q4.0.

The significant CFFs highlighted were resistance to change and a lack of understanding of the concept of Q4.0. There was also a complete lack of access to or availability of training around Q4.0.

The study enhances the body of literature on Q4.0 and is one of the first research studies to provide insight into the CFFs of Q4.0.

Based on the discussions with experts in the area of quality in various large and small organizations, one can understand the types of Q4.0 initiatives and the CFFs of Q4.0. By identifying the CFFs, one can establish the steps for improvements for organizations worldwide if they want to implement Q4.0 in the future on the competitive global stage.

The concept of Q4.0 is at the very nascent stage, and thus, the CFFs have not been found in the extant literature. As a result, the article aids businesses in understanding possible problems that might derail their Q4.0 activities.

This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research.

The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims.

The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme.

Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

This paper aims at understanding how automotive firms integrate customer relationship management (CRM) tools and big data analytics (BDA) into their marketing strategies to enhance total quality management (TQM) after the coronavirus disease (COVID-19).

A qualitative methodology based on a multiple-case study was adopted, involving the collection of 18 interviews with eight leading automotive firms and other companies responsible for their marketing and CRM activities.

Results highlight that, through the adoption of CRM technology, automotive firms have developed best practices that positively impact business performance and TQM, thereby strengthening their digital culture. The challenges in the implementation of CRM and BDA are also discussed.

The study suffers from limitations related to the findings' generalizability due to the restricted number of firms operating in a single industry involved in the sample.

Findings suggest new relational approaches and opportunities for automotive companies deriving from the use of CRM and BDA under an overall customer-oriented approach.

This research analyzes how CRM and BDA improve the marketing and TQM processes in the automotive industry, which is undergoing deep transformation in the current context of digital transformation.

The Overall Equipment Effectiveness (OEE) is considered a standard for measuring equipment productivity in terms of efficiency. Still, Artificial Intelligence solutions are rarely used for analyzing OEE results and identifying corrective actions. Therefore, the approach proposed in this paper aims to provide a new rule-based Machine Learning (ML) framework for OEE enhancement and the selection of improvement actions.

Association Rules (ARs) are used as a rule-based ML method for extracting knowledge from huge data. First, the dominant loss class is identified and traditional methodologies are used with ARs for anomaly classification and prioritization. Once selected priority anomalies, a detailed analysis is conducted to investigate their influence on the OEE loss factors using ARs and Network Analysis (NA). Then, a Deming Cycle is used as a roadmap for applying the proposed methodology, testing and implementing proactive actions by monitoring the OEE variation.

The method proposed in this work has also been tested in an automotive company for framework validation and impact measuring. In particular, results highlighted that the rule-based ML methodology for OEE improvement addressed seven anomalies within a year through appropriate proactive actions: on average, each action has ensured an OEE gain of 5.4%.

The originality is related to the dual application of association rules in two different ways for extracting knowledge from the overall OEE. In particular, the co-occurrences of priority anomalies and their impact on asset Availability, Performance and Quality are investigated.

The purpose of this study is to target utilizing Human resources (HRs) data analytics that may enhance strategic business, but little study has examined how it affects components. Data analytics, HRM and strategic business require empirical investigations and how to over come HR data analytics implementation issues.

A semi-systematic methodology for its evaluation allows for a more complete examination of the literature that emerges theoretical framework and a structured survey questionnaire for quantitative data collection from IT sector personnel. SPSS analyses data.

Future research is essential for organisations to exploit HR data analytics’ performance-enhancing potential. Data analytics should complement human judgment, not replace it. This paper details these transitions, the important contributions to theory and practice and future research.

Data analytics has grown rapidly and might make HRM practices faster, more efficient and data-driven. HR data analytics may improve strategic business. HR data analytics on employee retention, engagement and organisational success is insufficient. HR data analytics may boost performance, but there is limited proof. The authors do not know how HRM data analytics influences firms and employees.

Data analytics offers HRM new opportunities, along with technical and ethical challenges. This study makes a significant contribution to HR data analytics, evidence-based practice and strategic business literature. In addition to estimating turnover risk, identifying engagement factors and planning interventions to increase retention and engagement, HR data analytics can also estimate the risk of employee attrition.

This study aims to ensure reliable analysis of dynamic responses in asphalt pavement structures. It investigates noise reduction and data mining techniques for pavement dynamic response signals.

The paper conducts time-frequency analysis on signals of pavement dynamic response initially. It also uses two common noise reduction methods, namely, low-pass filtering and wavelet decomposition reconstruction, to evaluate their effectiveness in reducing noise in these signals. Furthermore, as these signals are generated in response to vehicle loading, they contain a substantial amount of data and are prone to environmental interference, potentially resulting in outliers. Hence, it becomes crucial to extract dynamic strain response features (e.g. peaks and peak intervals) in real-time and efficiently.

The study introduces an improved density-based spatial clustering of applications with Noise (DBSCAN) algorithm for identifying outliers in denoised data. The results demonstrate that low-pass filtering is highly effective in reducing noise in pavement dynamic response signals within specified frequency ranges. The improved DBSCAN algorithm effectively identifies outliers in these signals through testing. Furthermore, the peak detection process, using the enhanced findpeaks function, consistently achieves excellent performance in identifying peak values, even when complex multi-axle heavy-duty truck strain signals are present.

The authors identified a suitable frequency domain range for low-pass filtering in asphalt road dynamic response signals, revealing minimal amplitude loss and effective strain information reflection between road layers. Furthermore, the authors introduced the DBSCAN-based anomaly data detection method and enhancements to the Matlab findpeaks function, enabling the detection of anomalies in road sensor data and automated peak identification.

Building information modeling (BIM) is mostly limited to the design phase where two parallel processes exist, i.e. creating 2D-drawings and BIM. Towards the end of the design process, BIM becomes obsolete as focus shifts to producing static 2D-drawings, which leads to a lack of trust in BIM. In Scandinavia, a concept known as Total BIM has emerged, which is a novel “all-in” approach where BIM is the single source of information throughout the project. This paper's purpose is to investigate the overall concept and holistic approach of a Total BIM project to support implementation and strategy work connected to BIM.

Qualitative data were collected through eight semi-structured interviews with digitalization leaders from the case study project. Findings were analyzed using a holistic framework to BIM implementation.

The Total BIM concept was contingent on the strong interdependences between commonly found isolated BIM uses. Four main success factors were identified, production-oriented BIM as the main contractual and legally binding construction document, cloud-based model management, user-friendly on-site mobile BIM software and strong leadership.

A unique case is studied where BIM is used throughout all project phases as a single source of information and communication platform. No 2D paper drawings were used on-site and the Total BIM case study highlights the importance of a new digitalized construction process.

This paper aims to explore how the maieutic role of management accounting (MA) can be sustained in the context of MA digitalization.

The paper begins with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA support.

As a basis, the authors’ data show various maieutic characteristics within the use of MA answers in decision-making as well as within the MA process of generating such answers. The paper then identifies three MA digitalization discourses, namely, “computation,” “judgment” and human-AI “interaction” discourse, each with their unique agendas on how AI should be used.

The paper is based on the premises that AI and digitalization are often discussed without sufficient understanding about the context being digitalized. The authors’ data suggest that MA support in non-routine decision-making is fundamentally maieutic, and AI – as it currently stands – is not expected to change this by providing perfect answers. The authors provide novel insights about maieutic MA support and the current discourses on using AI in MA support, and how digitalization does not necessarily compromise maieutic MA support but instead has the potential to sustain or even enhance it.

This study aims to explore the effects of long-term orientation (LTO) and strategy formation mode on corporate social responsibility. While many researchers have investigated how large businesses address corporate social responsibility (CSR), there is little empirical evidence on how small- and medium-sized businesses implement CSR or what individual drivers shape this process.

The paper surveyed 282 small and medium-sized managers from the United Kingdom. The respondents were recruited using platform Prolific Academic.

The findings reveal that LTO is a prerequisite for developing CSR and shapes strategy formation mode. The findings also suggested that deliberate strategies are positively related to CSR. The results are consistent across different components of LTO (futurity, continuity and perseverance) and CSR types (internal and external).

The results show that all aspects of LTO are relevant for CSR in SMEs. Besides LTO, deliberate strategy formation model is an important factor contributing to CSR. The paper presents as first an empirical contribution to the strategy literature by examining positive relationship between LTO and deliberate strategy formation mode.