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Book part
Publication date: 23 August 2021

Mohammad Nurunnabi

The study aims at reviewing a synthesis of the impact of culture on the implementation of International Financial Reporting Standards (IFRS) in an attempt to provide…

Abstract

The study aims at reviewing a synthesis of the impact of culture on the implementation of International Financial Reporting Standards (IFRS) in an attempt to provide directions for future research. From the extensive structured review of literature from 106 articles, 23 related articles were analysed. The SCOPUS database tool was used to search the articles. Over the last three decades (188–2018), a total of 23 articles were published from 18 journals. Four journals contribute to 39% articles including Advances in Accounting (2), Critical Perspectives on Accounting (2), European Research Studies Journal (2), and International Journal of Accounting (3). In total, 22% of the articles had no citations. Most of the articles used Hofstede’s theory of culture and utilised quantitative data analysis. Interestingly, 48% of the articles did not apply any theory. The study calls for future research on comparative and regional and other theories to inform the policymakers on cultural implication on global IFRS implementation.

Details

International Financial Reporting Standards Implementation: A Global Experience
Type: Book
ISBN: 978-1-80117-440-4

Keywords

Article
Publication date: 18 September 2019

Faisal Talib, Mohammad Asjad, Rajesh Attri, Arshad Noor Siddiquee and Zahid A. Khan

Recent years have witnessed a significant rise in Indian healthcare establishments (HCEs) which indicate that there is a constant need to improve the healthcare quality…

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Abstract

Purpose

Recent years have witnessed a significant rise in Indian healthcare establishments (HCEs) which indicate that there is a constant need to improve the healthcare quality services through the adoption and implementation of TQM enablers. The purpose of this paper is to identify such enablers and then propose a ranking model for TQM implementation in Indian HCEs for improved performance.

Design/methodology/approach

The study identifies 20 TQM enablers through comprehensive literature survey and expert’s opinion, and classifies them into five main categories. The prominence of these enablers is established using a recently developed novel multi-criteria decision making (MCDM) method, i.e. best-worst method (BWM). The importance of the various main category and sub-category enablers is decided on the basis of their weights which are determined by the BWM. In comparison to other MCDM methods, such as analytical hierarchy process, BWM requires relatively lesser comparison data and also provides consistent comparisons which results in both optimal and reliable weights of the enablers considered in this paper. Further, a sensitivity analysis is also carried out to ensure that the ranking (based on the optimal weights) of the various enablers is reliable and robust.

Findings

The results of this study reveal that out of five main category enablers, the “leadership-based enablers (E1)” and the “continuous improvement based enablers (E5)” are the most and the least important enablers, respectively. Similarly, among the 20 sub-category enablers, “quality leadership and role of physicians (E14)” and “performing regular survey of customer satisfaction and quality audit (E52)” are the most and the least dominating sub-category enablers, respectively.

Research limitations/implications

This study does not explore the interrelationship between the various TQM enablers and also does not evaluate performance of the various HCEs based on the weights of the enablers.

Practical implications

The priority of the TQM enablers determined in this paper enables decision makers to understand their influence on successful implementation of the TQM principles and policies in HCEs leading to an overall improvement in the system’s performance.

Originality/value

This study identifies the various TQM enablers in HCEs and categorizes them into five main categories and ranks them using the BWM. The findings of this research are quite useful for management of the HCEs to properly understand the relative importance of these enablers so that managers can formulate an effective and efficient strategy for their easy and smooth implementation which is necessary for continuous improvement.

Details

The TQM Journal, vol. 31 no. 5
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 28 November 2022

Roslina Ab Wahid and Peck-Leong Tan

The purpose of the study is to identify the perceived lack of certain core knowledge, skills and attributes in external quality auditors (EQAs) that contributes to an…

Abstract

Purpose

The purpose of the study is to identify the perceived lack of certain core knowledge, skills and attributes in external quality auditors (EQAs) that contributes to an audit process that does not add value for client organizations. This paper describes the development of a competency requirement framework for quality management system (QMS) EQAs that would improve their capability and audit performance.

Design/methodology/approach

A review of relevant international literature on auditor competence and education, clients' expectations on external auditors, explicit and implicit expectations based on ISO 9001:2015 and ISO 19011:2018, and current auditor capability was conducted to obtain insights into the present situation and requirements of the environment. A survey questionnaire was then utilized in the collection of data from 19 heads of certification and technical reviewers of accredited certification bodies (CBs) in Malaysia. Univariate and bivariate analysis were used in analyzing the data from respondents.

Findings

The overall results show that the most important components of knowledge for EQAs to possess are quality management principles, system and standards; risk management; and business process and operations management. In terms of skills, the most important skills for auditors are auditing and report writing and critical/analytical thinking, followed by communication/interpersonal/people/ICT and team management. Attributes such as integrity, being ethical, professional and objective are found to be most important in EQAs to be effective and add value to the audits. Based on the results, the competency requirement framework of EQAs was developed.

Originality/value

This paper presents the knowledge, skills, attitudes and experience needed by EQAs identified by the CBs which is then developed into a competency requirements framework for future auditor training. The resulting framework from the study can be used by accreditation bodies, CBs and training organizations to evaluate and improve the auditors' competence and audit performance in the future.

Details

International Journal of Quality & Reliability Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 1 January 1991

Special attention will be given in this part to the process of decline, which is to be seen as antipodal to development, and which nowadays is all too often neglected. By…

51

Abstract

Special attention will be given in this part to the process of decline, which is to be seen as antipodal to development, and which nowadays is all too often neglected. By “decline” we mean here the decline of a whole society. But this definition is not yet sufficient to provide us with a very clear understanding. The statement that a whole society is in decline remains void of real meaning until we possess some concrete conception of what a “whole society” and the process of “decline” are. Since the meanings of both these terms are problematical, further explanation and closer precision are called for.

Details

International Journal of Social Economics, vol. 18 no. 1/2/3
Type: Research Article
ISSN: 0306-8293

Content available
Article
Publication date: 1 June 1999

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Abstract

Details

Sensor Review, vol. 19 no. 2
Type: Research Article
ISSN: 0260-2288

Keywords

Article
Publication date: 24 March 2022

Uğur Atici and Mehmet Burak Şenol

Scheduling of aircraft maintenance operations is a gap in the literature. Maintenance times should be determined close to the real-life to schedule aircraft maintenance…

Abstract

Purpose

Scheduling of aircraft maintenance operations is a gap in the literature. Maintenance times should be determined close to the real-life to schedule aircraft maintenance operations effectively. The learning effect, which has been studied extensively in the machine scheduling literature, has not been investigated on aircraft maintenance times. In the literature, the production times under the learning effect have been examined in numerous studies but for merely manufacturing and assembly lines. A model for determining base and line maintenance times in civil aviation under the learning effect has not been proposed yet. It is pretty challenging to determine aircraft maintenance times due to the various aircraft configurations, extended maintenance periods, different worker shifts and workers with diverse experience and education levels. The purpose of this study is to determine accurate aircraft maintenance times rigorously with a new model which includes the group learning effect with the multi-products and shifts, plateau effect, multi sub-operations and labour firings/rotations.

Design/methodology/approach

Aircraft maintenance operations are carried out in shifts. Each maintenance operation consists of many sub-operations that are performed by groups of workers. Thus, various models, e.g. learning curve for maintenance line (MLC), MLC with plateau factor (MPLC), MLC with group factor (MGLC) were developed and used in this study. The performance and efficiency of the models were compared with the current models in the literature, such as the Yelle Learning model (Yelle), single learning curve (SLC) model and SLC with plateau factor model (SLC-P). Estimations of all these models were compared with actual aircraft maintenance times in terms of mean absolute deviation (MAD), mean absolute percentage error (MAPE) and mean square of the error (MSE) values. Seven years (2014–2020) maintenance data of one of the top ten maintenance companies in civil aviation were analysed for the application and comparison of learning curve models.

Findings

The best estimations in terms of MAD, MAPE and MSE values are, respectively, gathered by MGLC, SLC-P, MPLC, MLC, SLC and YELLE models. This study revealed that the models (MGLC, SLC-P, MPLC), including the plateau factor, are more efficient in estimating accurate aircraft maintenance times. Furthermore, MGLC always made the closest estimations to the actual aircraft maintenance times. The results show that the MGLC model is more accurate than all of the other models for all sub-operations. The MGLC model is promising for the aviation industry in determining aircraft maintenance times under the learning effect.

Originality/value

In this study, learning curve models, considering groups of workers working in shifts, have been developed and employed for the first time for estimating more realistic maintenance times in aircraft maintenance. To the best of the authors’ knowledge, the effect of group learning on maintenance times in aircraft maintenance operations has not been studied. The novelty of the models are their applicability for groups of workers with different education and experience levels working in the same shift where they can learn in accordance with their proportion of contribution to the work and learning continues throughout shifts. The validity of the proposed models has been proved by comparing actual aircraft maintenance data. In practice, the MGLC model could efficiently be used for aircraft maintenance planning, certifying staff performance evaluations and maintenance trainings. Moreover, aircraft maintenance activities can be scheduled under the learning effect and a more realistic maintenance plan could be gathered in that way.

Details

Aircraft Engineering and Aerospace Technology, vol. 94 no. 8
Type: Research Article
ISSN: 1748-8842

Keywords

Article
Publication date: 19 October 2022

Peterson K. Ozili, Adekemi Ademiju and Semia Rachid

The impact of financial inclusion on economic growth is a topic that is generating widespread interest among researchers and practitioners. In this paper, the authors…

Abstract

Purpose

The impact of financial inclusion on economic growth is a topic that is generating widespread interest among researchers and practitioners. In this paper, the authors review the existing literature to highlight the state of research in the literature and identify new opportunities for innovative research.

Design/methodology/approach

The authors used a thematic literature review methodology which involves dividing the review along relevant themes.

Findings

The authors find that significant research on the topic emerged in the post-2016 years. Most of the existing studies are from developing countries and from the Asian and African regions. Existing studies have not utilized relevant theories in explaining the impact of financial inclusion on economic growth. Most studies report a positive impact of financial inclusion on economic growth while very few studies show a negative impact. The most common channel through which financial inclusion affects economic growth is through greater access to financial products and services offered by financial institutions that increases financial intermediation and translates to positive economic growth. The common empirical methodology used in the literature are causality tests, cointegration and regression methods. Multiple proxies of financial inclusion and economic growth were used in the literature which partly explains the conflicting result among existing studies. The review paper concludes by identifying some directions for future research.

Originality/value

This paper presents the first rigorous thematic review of the existing literature on the impact of financial inclusion on economic growth. It highlights the main approach that researchers have taken on this topic and identifies some important research areas for future investigation.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-05-2022-0339.

Details

International Journal of Social Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 22 September 2022

Aleksandar Vasilev

This paper aims to explore the effects of fiscal policy in an economy with efficiency wages, consumption taxes and a common income tax rate.

Abstract

Purpose

This paper aims to explore the effects of fiscal policy in an economy with efficiency wages, consumption taxes and a common income tax rate.

Design/methodology/approach

A dynamic general-equilibrium model with the government sector is calibrated to Bulgarian data (1999–2018). Two regimes are compared and contrasted – the exogenous (observed) vs optimal policy (Ramsey) case.

Findings

The main findings are as follows: (1) The optimal steady-state income tax rate is zero. (2) The benevolent Ramsey planner provides three times lower amount of the utility-enhancing public services. (3) The optimal steady-state consumption tax needed to finance the optimal level of government spending is 18.7%.

Originality/value

The focus of the paper is on the relative importance of consumption vs income taxation, as well as on the provision of utility-enhancing public services. Bulgarian economy was chosen as a case study due to its major dependence on consumption taxation as a source of tax revenue.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-08-2021-0488.

Details

International Journal of Social Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 6 September 2022

Isiaka Akande Raifu

Researchers have long been interested in testing the validity of Okun’s law due to its macroeconomic policy implications. However, most of the studies have focused on…

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Abstract

Purpose

Researchers have long been interested in testing the validity of Okun’s law due to its macroeconomic policy implications. However, most of the studies have focused on testing the law using aggregate data on unemployment and output. In recent times, attention has been shifted to testing the law at the sectoral level. In light of this, the purpose of this study is to examine the response of unemployment to sectoral outputs in Nigeria using the data that covers a period from 1981-2020.

Design/methodology/approach

To test the validity of Okun’s law at the sectoral level, both difference and gap methods of specifying Okun’s law are used. Furthermore, the author also uses a series of estimation methods, which include ordinary least squares (OLS), dynamic OLS (DOLS), fully modified OLS (FMOLS) and canonical cointegration regression (CCR).

Findings

The results, based on the difference model, are mixed irrespective of estimation and data filter methods. For the gap model, Okun’s law holds for all sectors irrespective of estimation techniques (especially DOLS, FMOLS and CCR) when the Hodrick–Prescott filter method is used to filter data. However, the author discovers that the coefficients of Okun’s law vary across the sectors as the response of unemployment to services sector output is greater than the rest of the sectors. When the Hamilton filter method is used to filter data, the results appear to be mixed across the sectors. The results are almost ditto when all the sectoral variables are put in one model.

Originality/value

To the best of the author’s knowledge, this is the first study that investigates the validity of sectoral Okun’s law in Nigeria, the leading economy in Africa.

Details

International Journal of Development Issues, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1446-8956

Keywords

Book part
Publication date: 4 July 2019

Aleksei V. Bogoviz, Svetlana V. Belyaeva, Evgeny E. Shvakov, Elena V. Grib and Inna Y. Timofeeva

The purpose of the work is to determine the signs of conflicts in social effects of crises of economic systems and to determine perspectives of studying crises on the…

Abstract

Purpose

The purpose of the work is to determine the signs of conflicts in social effects of crises of economic systems and to determine perspectives of studying crises on the basis of the concept of economic conflicts.

Methodology

For determining the signs of conflicts in social effects of crises of economic systems, this work uses the method of qualitative break-even analysis, the methods of systemic, problem, and structural and functional analysis, and the method of formalization (table presentation of authors’ conclusions).

Conclusions

It is substantiated that social causes and social manifestations and consequences of crises of economic systems have signs of conflicts – violation of balance of socio-economic phenomena and processes and the following negative reaction of economic subjects. Causal connections of distribution of conflicts within social effects of crises of economic systems are determined and a preferable method of their regulation is offered.

Originality/value

A new method of state regulation of socio-economic system for overcoming its crisis and crisis management is offered. An advantage and essential difference of this method from the traditional one is influence on social cause of crisis (not on its economic and social consequences), due to which it is possible to quickly overcome the crisis and reduce the risk of its renewal.

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