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Article
Publication date: 26 July 2022

Patrícia Gomes, Isabel Brusca, Maria J. Fernandes and Estela Vilhena

This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of…

Abstract

Purpose

This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of accounting information in the context of local government in the Iberian Peninsula. The paper focuses on the perspective of chief financial officers (CFOs).

Design/methodology/approach

The paper uses a mix of qualitative and quantitative methods. Beyond the study of the context of the reform in both countries through the consultation of legislation and official documents, the authors collected primary data through a survey addressed to the local CFO to catch both countries' perceptions and beliefs toward the topic under research.

Findings

The authors' findings evidence that both countries have made strong efforts to adapt IPSAS to both countries' national standards. The coercive and mimetic isomorphism and the private accounting normative were important determinants in the reform. Looking at perceptions, budget information continues to be perceived as the king information for public management and decision-making. In a comparative way, the Portuguese CFO seems to be more optimistic concerning the use and usefulness of the new accounting system. The strong orientation of CFO to cash-basis and budgeting information is an important explanation of the lower use and usefulness, essentially in the Spanish context. The regression results show that individual perceptions and beliefs on the accounting reform influence the opinion about the usefulness and use of financial information.

Research limitations/implications

The use of the survey method has some limitations very discussed in the literature that are also applied in this study.

Practical implications

The paper has the potential to contribute to the academic, political and practitioner discussion of the core purposes of financial accounting information in the public sector and financial accounting information's impacts on the European Public Sector Accounting Standards (EPSAS) framework.

Originality/value

The recent adoption of the new accounting system in local governments of both contexts contributes to knowledge on the public sector accounting reforms toward the transition to accrual accounting and the IPSAS. The innovative character of the paper contributes to better clarify how the perceptions of the accounting reform influence the usage level of public financial information.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 1
Type: Research Article
ISSN: 1096-3367

Keywords

Article
Publication date: 5 May 2021

Ana Cristina Fernandes, Estela Vilhena, Rui Oliveira, Paulo Sampaio and Maria Sameiro Carvalho

In this paper, Supply Chain Quality Management dimensions are empirically tested in order to understand their impact on the organization performance based on the Balanced…

Abstract

Purpose

In this paper, Supply Chain Quality Management dimensions are empirically tested in order to understand their impact on the organization performance based on the Balanced Scorecard perspectives.

Design/methodology/approach

In order to validate the theoretical model proposed, an empirical study was carried out, supported by a large-scale questionnaire and statistical analysis.

Findings

Results show that all the Supply Chain Quality Management dimensions have a significant positive correlation in the four Balanced Scorecard performance perspectives. Product/service quality and quality culture dimensions were the ones that presented the highest average scores. No significant differences were detected in any dimension for the different regions considered in this study.

Originality/value

The present research can help companies to achieve a better performance in the analyzed perspectives: customer, financial, internal process, and learning and growth. This work also contributes to the existing body of knowledge on Supply Chain Quality Management, analyzing its impact on organization performance, considering a more embracing perspective.

Details

International Journal of Quality & Reliability Management, vol. 39 no. 2
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 5 August 2019

Binh An Thi Duong, Huy Quang Truong, Maria Sameiro, Paulo Sampaio, Ana Cristina Fernandes, Estela Vilhena, Loan Thi Cam Bui and Hiroshi Yadohisa

A single supply chain management (SCM) practice will have a certain impact on organizational performance (OP). However, since it is placed in a system that many other…

Abstract

Purpose

A single supply chain management (SCM) practice will have a certain impact on organizational performance (OP). However, since it is placed in a system that many other practices are conducted simultaneously, the practice itself will interact with other ones (i.e. affect/be affected). As a consequence, the efficiency of the affected practice is increased and it is expected to maximize the impact of SCM practices on OP. This mechanism is named the “resonant” influence that is a new approach in the SCM literature. The purpose of this paper is to test the above mechanism toward an insight into the relationship between SCM and OP.

Design/methodology/approach

Two models were compared: the competitive models only exist in direct effects; and the other contains relationships between practices that are able to show the mechanism of the resonant influence, i.e. the hypothetical model. A data set gained from Vietnamese garment enterprises was used to validate the mechanism of the resonant influence.

Findings

Empirical evidence from Vietnamese garment sector showed that the competitive models could explain 42.8, 26.3 and 34 percent variance of operational performance, customer satisfaction and financial performance, respectively. In the meantime, the hypothetical model containing the resonant influence is capable to explain 69.5, 33.1 and 57.3 percent. For the impact of each SCM practice on OP, all relationships in the hypothetical model are also greater than those in competitive ones. These results supported the mechanism of the resonant influence.

Research limitations/implications

This research provides an insight into the relationship between SCM practices and OP. By the resonant influence, the effectiveness of each affected SCM practice itself is magnified and OP is also increased remarkably.

Practical implications

Understanding the resonant influence, companies can apply this mechanism to enhance effectiveness of SCM practices at the lowest cost. To this end, the SCM practices should be implemented simultaneously as an integrated system rather than independent ones and the structural model proposed in this study is able to be used as “a guide map” for applying this mechanism.

Originality/value

This is one of pioneer empirical studies in the SCM literature that proposed and validated the concept of “resonant influence.”

Details

International Journal of Quality & Reliability Management, vol. 36 no. 7
Type: Research Article
ISSN: 0265-671X

Keywords

Content available

Abstract

Details

International Journal of Quality & Reliability Management, vol. 33 no. 4
Type: Research Article
ISSN: 0265-671X

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