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1 – 10 of 275The purpose of the study is to examine the research problem that represents an attempt to approximate the importance of quality costing in managing a modern enterprise using the…
Abstract
Purpose
The purpose of the study is to examine the research problem that represents an attempt to approximate the importance of quality costing in managing a modern enterprise using the selected enterprises from small and medium-sized enterprises (SMEs) in Poland.
Design/methodology/approach
The primary goal of the research is a need to acquire knowledge about the use of quality cost accounts in enterprises operating in Poland. The research has been conducted in the SMEs of production and services. From October 2018 to December 2018, survey-based research was carried out in the selected SMEs of production and service in Poland. The targeted participants of the study are from the medium-sized enterprises, employing 50–250 people.
Findings
The pilot studies conducted in companies indicate that modern enterprises are focused on quality. Many enterprises declare to be continuously improving quality system and quality costing. However, generally, these are large companies that have implemented ISO standards, often part of international corporations. The survey result of the study shows that medium-sized enterprises still make little use of modern cost accounting variants. Based on the study, only 9.75% (39 enterprises) from a representative group of 400 companies from the sectors of manufacturing, services and production as well as service companies apply quality costing. Some of the other enterprises are only taking measures to implement quality cost accounting.
Research limitations/implications
The research has been conducted in randomly selected SMEs in the form of a questionnaire interview. In order to further analyze the construction of quality cost management (QCM) systems and the use of information from QCM by enterprises, case study method should be used more widely.
Practical implications
The results of the study provide useful help for companies that are quality-oriented and want to implement quality costing. The survey has been conducted in 400 enterprises, and the survey results of considered SMEs reveal the most important aspects of the application of quality costing.
Originality/value
The questionnaire used, the answers provided and the resulting conclusions fill the identified research gap. In the author's opinion, findings of research are relevant and useful, not only for accounting practice but also for theory. They show that although TQM and quality costing have been very popular in the literature since the 1990s, the degree of application of quality costing in practice (except for large, often international companies) is too low. So, the suitability of QCM in managing a modern enterprise from the SMEs should be promoted.
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Antonis Skouloudis, Walter Leal Filho, Georgios Deligiannakis, Panagiotis Vouros, Ioannnis Nikolaou and Konstantinos Evangelinos
This paper aims to investigate aspects of flood experience, attitudes and responses of micro-, small- and medium-sized enterprises (MSMEs) in Greece and to indicate a typology of…
Abstract
Purpose
This paper aims to investigate aspects of flood experience, attitudes and responses of micro-, small- and medium-sized enterprises (MSMEs) in Greece and to indicate a typology of strategies associated with their relative effort to build flood resilience capacity.
Design/methodology/approach
A qualitative study protocol was used, based on pertinent literature that considers how business entities withstand, adapt and/or recover from non-linear climate change impacts, natural hazards and extreme weather. Data was obtained by conducting semi-structured interviews with 82 MSMEs’ owners-managers who had recently experienced flooding.
Findings
The study reports limited activities of MSMEs towards flood resilience capacity despite the threat of relevant disasters. Findings suggest that most owners-managers of these enterprises are not adequately preparing their businesses for the impacts of flooding.
Research limitations/implications
The findings call for multi-level and dynamic perspectives to be examined in assessing MSME resilience capacity to floods. It is attitudinal, managerial, organisational, behavioural and regulatory (as well as other institutional) factors that merit further investigation. Such an investigation would allow a better understanding as to whether these factors hinder or enable conditions for microeconomic flood preparedness and resilience as well as how they may interact with each other or create feedback loops.
Practical implications
The study carries managerial implications and policy recommendations in terms of nurturing opportunities towards awareness-raising campaigns for reducing deficits in managerial knowledge and competencies. It also encapsulates practical implications in terms of emphasising supporting mechanisms from key institutional stakeholders to allow MSMEs scan available options they have in effectively reinforcing the business premises from the forces of rising waters.
Originality/value
Most of the related studies have examined flood impacts, responses and/or resilience capacity at the household- or community-level. Empirical work that is conducted to ascertain how MSMEs cope with flooding remains thin on the ground. In response to this, the current study and the typology of MSMEs’ strategic postures that are suggested seek to contribute to this under-researched topic.
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Abhijeet Ghadge, Merilena Kaklamanou, Sonal Choudhary and Michael Bourlakis
Food supply chain (FSC) in Greece is dominated by small and medium-sized enterprises (SMEs), who face several challenges in adopting green practices. The purpose of this paper is…
Abstract
Purpose
Food supply chain (FSC) in Greece is dominated by small and medium-sized enterprises (SMEs), who face several challenges in adopting green practices. The purpose of this paper is to identify the key drivers and barriers influencing the environmental performance of SMEs within the Greek dairy supply chain (SC).
Design/methodology/approach
Descriptive research methodology attempts to prioritize the drivers and barriers for improving the environmental sustainability performance. Analytical hierarchy process and sensitivity analysis are used to understand the complex nature of the influencing factors.
Findings
The analysis identifies five barriers and six drivers for the implementation of green practices within the dairy SC. While external drivers significantly influence the market structure and logistics network, government, competitors and customers are the driving factors for improving environmental performance.
Research limitations/implications
The study contributes to filling the literature gap on key factors influencing the implementation of green practices within the FSC. The identified influential factors will contribute toward building a framework for improving sustainability performance within the Greek dairy SC.
Practical implications
The study is expected to benefit the Greek and European SMEs by driving their environmental practices within the perishable SC network.
Originality/value
The paper provides directions for researchers, practitioners and policy makers in understanding the challenges for implementing green practices in the dairy SC. The holistic approach followed in this paper is a building block for a conceptual framework on implementing environmental sustainability within the FSC. Apart from contributing to the current literature by extending the research horizon to SMEs’ green adoption capability, this study also provides better understanding of the pivotal role of internal and external key factors in influencing sustainability performance.
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Marco Bisogno and Pierre Donatella
Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and…
Abstract
Purpose
Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation.
Design/methodology/approach
This study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, 78 articles were explored.
Findings
The critical analysis of the literature shows that different but related streams of literature are emerging, focused on both a macro- and a micro-level perspective (mainly local governments and state-owned enterprises).
Originality/value
This study is the first that offers a comprehensive review of the literature on the emerging topic of earnings management in the public-sector context. The structured literature review enables the identification of future directions for the literature in this field.
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The unprecedented economic crisis in Greece deeply affected entrepreneurship, which was traditionally characterised by low levels of innovation and competitiveness, the dominant…
Abstract
Purpose
The unprecedented economic crisis in Greece deeply affected entrepreneurship, which was traditionally characterised by low levels of innovation and competitiveness, the dominant presence of micro-sized enterprises and the weak signs of prosperity in large firms. This paper, in acknowledgement of the necessary transformations that production incurred due to the crisis, attempts to detect the characteristics of large manufacturing firms that contributed to their greater resilience during the unstable period of 2011–2016 by analysing the determinants of the higher profitability of firms. The analysis shows that firms that improved their productivity and sales levels and in parallel are flexible, in the sense that they have limited amounts of both assets and liabilities and thus a small risk, are those that presented higher profits during the period under study. Initial conditions, sectoral characteristics and the broader national environment do not seem to have a strong contributive role in firms' profitability.
Design/methodology/approach
The analysis follows a dynamic system generalised method of moments (GMM) estimation based on a panel data set of 125 Greek large firms over the time span 2011–2016.
Findings
The analysis shows that firms that improve their productivity and sales levels and in parallel are flexible, in the sense that they have a limited amount of both assets and liabilities and thus a small risk, are those that present higher profits during the period under study. Initial conditions, sectoral characteristics and the broader national environment do not seem to have a strong contributive role in firms' profitability.
Research limitations/implications
The present paper attempts to explain the performance of the most dynamic large manufacturing firms in Greece by investigating the role of some of the most important determinants of firm profitability (according to data availability), acknowledging, however, some analysis' limitations as the absence of some other parameters like the export activity or the incorporation of any innovative features in the firms
Originality/value
The novelty of this paper lies in two points. First, the subject of the analysis is the large firms in Greece, which have not received much attention as Greek entrepreneurship was traditionally based on the light, labour- or resource-intensive production and the main bulk of the literature was not on that topic. Second, during the deep and protracted crisis that Greece has experienced, several production transformations have taken place that remain partly undiscovered. The present paper attempts to analyse the characteristics of large firms that drove their profitability and improved their resilience during the crucial time period 2011–16.
研究目的
在希臘出現的史無前例的經濟危機深深地影響了該國的創業能力,而希臘的創業能力有其傳統特徵:低水平的創新與競爭力、微型企業佔主導地位和大企業呈現微弱的繁榮跡象。本文在承認這經濟危機導致生產必須轉型的前提下,研究那些於2011年至2016年這不穩定期間營運的大型製造公司,透過分析它們能取得更高利潤的決定因素,以探求是哪些公司特徵使其有更強的抵禦和復原能力。分析顯示,那些改善了生產率和銷售水平的公司,亦同時是靈活變通的公司 (所謂靈活變通,是指公司無論在資產抑或負債方面的數量上都是有限的,因此,它們只需冒小風險),就是那些在本研究涵蓋期間展示獲取更高利潤的公司。初始條件、行業的特徵和更廣泛的國家環境,就公司的盈利能力而言,似乎沒有扮演重要的促進角色。
研究設計/方法/理念
分析用了廣義動差估計(GMM)這動態系統,基於涵蓋125間希臘大公司、橫跨2011年至2016年期間的面板數據。
研究結果
分析顯示,那些改善生產率和銷售水平的公司,亦同時是靈活變通的公司 (所謂靈活變通,是指公司無論在資產抑或負債方面的數量上都是有限的,因此,它們只需冒小風險),就是那些在本研究涵蓋期間展示獲取更高利潤的公司。初始條件、行業的特徵和更廣泛的國家環境,就公司的盈利能力而言,似乎沒有扮演重要的促進角色。
研究的局限/含意
本文擬透過探討一些決定公司盈利能力最重要的因素 (根據數據的可獲性),來闡釋在希臘那些最有動力的大型製造公司的績效,但亦同時承認分析有局限之處,那就是,分析沒有涵蓋一些其它決定因素:出口活動和那些公司有否納入任何創新功能。
研究的原創性/價值
本文有兩個創新之處:首先,本研究分析的對象是在希臘的大企業,而這個研究對象和課題未曾得到頗多的關注,這是因為希臘的創業能力一向基於勞動密集型或資源密集型的輕工業生產,而過去大部分文獻都不涉及這個課題。另外,當希臘經歷這個巨大且持久的危機時,國內有些仍未普遍察覺的生產轉型出現了。本文擬分析推動大企業於2011年至2016年間這關鍵時刻取得利潤,及改善其抵禦和復原能力的公司特徵。
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