Search results
1 – 10 of 87Ana B. Escrig-Tena, Beatriz Garcia-Juan and Mercedes Segarra-Ciprés
Although the European Foundation for Quality Management (EFQM) Excellence Model has been widely adopted throughout Europe, a thorough examination of the factors that contribute to…
Abstract
Purpose
Although the European Foundation for Quality Management (EFQM) Excellence Model has been widely adopted throughout Europe, a thorough examination of the factors that contribute to the internalisation of the model (i.e. a substantive adoption) has been neglected in the literature. The purpose of this paper is to present a model that analyses the drivers of the real internalisation of the EFQM excellence model, with a focus on the role of motives for adoption, and appraisal and compensation systems.
Design/methodology/approach
An empirical study was carried out based on a sample of Spanish organisations that had been awarded EFQM recognition. Structural equation models, cluster analysis and ANOVA were used to examine the research questions.
Findings
Internal motives concerning the creation of a participative style are the main driver of internalisation. Moreover, having an appraisal system-oriented towards the development of employees helps the substantive adoption of the EFQM model. These findings reinforce the importance of the soft elements of the EFQM model.
Originality/value
This study enhances evidence about the motives for adoption and their influence on the internalisation of the EFQM model. It analyses internalisation in a novel context, EFQM recognised organisations, and contributes to the debate about the efficacy of the EFQM model to performance improvement, by unveiling the factors that could foster the internalisation of the model within the organisational routines.
Details
Keywords
Guido Orzes, Fu Jia, Marco Sartor and Guido Nassimbeni
The purpose of this paper is to shed light on the relationship between the adoption of Social Accountability 8000 (SA8000) – which is considered the most important ethical…
Abstract
Purpose
The purpose of this paper is to shed light on the relationship between the adoption of Social Accountability 8000 (SA8000) – which is considered the most important ethical certification standard – and firm performance, building on agency and contingency theories.
Design/methodology/approach
The authors analyse secondary longitudinal balance sheet data of listed firms employing a rigorous event-study approach and compare SA8000-certified companies to different control groups based on three matching criteria, i.e., industry, size, and pre-certification performance. The authors then study the moderating effects of the cultural features, the country’s development level, and the labour intensity on the causal relationship through multiple regression methods.
Findings
The authors find that SA8000 certification positively affects labour productivity and sales performance but has no effect on profitability. Furthermore, the study supports that the relationship between SA8000 and profitability is moderated by two cultural features of the home country of the firms (i.e. power distance and uncertainty avoidance).
Originality/value
This is the first study, which empirically tests the effects of the ethical certification SA8000 on firm performance using a cross-country sample. In addition, the authors contribute to the wider debate on the effects of corporate social responsibility practices on firm performance.
Details
Keywords
Matteo Podrecca, Guido Orzes, Marco Sartor and Guido Nassimbeni
In recent years, many companies have decided to decertify from their previously adopted corporate social responsibility (CSR) standards. The aim of this paper is to explore the…
Abstract
Purpose
In recent years, many companies have decided to decertify from their previously adopted corporate social responsibility (CSR) standards. The aim of this paper is to explore the phenomenon by focusing on the most important auditable CSR standard: Social Accountability 8000 (SA8000).
Design/methodology/approach
First, an event study is performed on a dataset composed of 136 SA8000 decertified public listed companies to analyse the possible relationship between certification, decertification and firms’ operating performance. Second, the authors shed light on the differences between 94 SA8000 (still) certified and the abovementioned 136 decertified firms. Finally, 10 interviews are conducted with decertified firms in the dataset to deepen the outcomes of the previous analyses.
Findings
The results show that, despite an initial positive effect in terms of sales and profitability, decertified companies experienced a reduction in productivity and profitability in the years following the certification, while positive outcomes emerged after the decertification. The study also highlights that certified and decertified firms differ in terms of home country, industry and labour intensity.
Originality/value
The paper contributes to the literature by opening the debate on an important but unexplored research area: the decertification from the most popular CSR standard, i.e. SA8000, and its relationship with firms' performance. In doing this, it also highlights the main differences between decertified and certified companies.
Details
Keywords
Katri Kauppi and Davide Luzzini
Increasing amount of empirical research in operations and supply chain management is using institutional theory as its theoretical lens. Yet, a common scale to measure the three…
Abstract
Purpose
Increasing amount of empirical research in operations and supply chain management is using institutional theory as its theoretical lens. Yet, a common scale to measure the three institutional pressures – coercive, mimetic and normative – is lacking. Many studies use proxies or a single, grouped, construct of external pressures which present methodological challenges. This study aims to present the development of multi-item scales to measure institutional pressures (in a purchasing context).
Design/methodology/approach
First, items were generated based on the theoretical construct definitions. These items were then tested through academic sorting and an international survey. The first empirical testing failed to produce reliable and valid scales, and further refinement and analysis revealed that coercive pressure splits into two separate constructs. A second q-sorting was then conducted with purchasing practitioners, followed by another survey in Italy to verify the new measurement scale for four institutional pressures.
Findings
The multimethod and multistage measurement development reveals that empirically the three institutional pressures actually turn into four pressures. The theoretical construct of coercive pressure splits into two distinct constructs: coercive market pressure and coercive regulatory pressure.
Originality/value
The results of the paper, namely, the measurement scales, are an important theoretical and methodological contribution to future empirical research. They present a much-needed measurement for these theoretical constructs increasingly used in management research.
Details
Keywords
– The purpose of this paper is to examine the success of activity-based costing (ABC) implementation by confirmatory factor analysis of ISO 9000 certified companies in Thailand.
Abstract
Purpose
The purpose of this paper is to examine the success of activity-based costing (ABC) implementation by confirmatory factor analysis of ISO 9000 certified companies in Thailand.
Design/methodology/approach
A structured questionnaire was used to collect data from key participants, accountant managers in ISO 9000 certified companies.
Findings
The study confirmed the six constructs for the sample of 102 key participants. The results indicated that ABC implementation success in the context of ISO 9000 certified companies in Thailand consists of upper-management support, ABC system training, non-accounting ownership, links to quality initiative, adequate resources, and links to performance evaluation.
Originality/value
The findings have significant implications for ISO 9000 certified companies which intend to adopt or implement ABC. Past findings on ABC implementation success have a small-sample size so they are of limited usefulness. This research has a larger sample size and more carefully chosen participants and so the generalizations are more acceptable.
Details
Keywords
Prior institutional duality research asserts that ceremonial implementation of organisational practice protects multinational corporations’ subsidiaries. However, the temporal…
Abstract
Purpose
Prior institutional duality research asserts that ceremonial implementation of organisational practice protects multinational corporations’ subsidiaries. However, the temporal dynamics of the safeguarding function has been under researched. Public sector organisations have also been ignored. This research aims to explore how the safeguarding function is created, maintained and disrupted using the overseas offices (OOs) of a bilateral development agency (BDA) as a case.
Design/methodology/approach
A multi-case study, underpinned by neo-institutionalism, was conducted. Data obtained from in-depth remote interviews with 39 informants from the BDA OOs were analysed using the “asking small and large questions” technique, four analytical techniques, cross-case synthesis and theoretical propositions.
Findings
A three-phase process was identified. The first phase is the appearance of discrepancies due to institutional duality. The second is the emergence of ceremonial implementation as a solution. In the third phase, “the creation, maintenance and disruption of a safeguarding function” begins. When ceremonial implementation successfully protects the OOs, the safeguarding function is created. The OOs are likely to repeat ceremonial implementation, thus sustaining the function. Meanwhile, when conditions such as management staff change, ceremonial implementation may not take place, and the safeguarding function disappears.
Research limitations/implications
The BDA OOs may not face strong host country regulative pressures because they are donors to aid-recipient countries. Hence, the findings may not directly apply to other public sector organisations.
Practical implications
Development cooperation practitioners should understand that ceremonial implementation is not exclusively harmful.
Originality/value
To the best of the author’s knowledge, this is the first institutional duality research that explores the temporal dynamics of safeguarding functions targeting public sector organisations.
Details
Keywords
Matteo Podrecca and Marco Sartor
The aim of this paper is to present the first diffusion analysis of ISO/IEC 27001, the fourth most popular ISO certification at global level and the most important standard for…
Abstract
Purpose
The aim of this paper is to present the first diffusion analysis of ISO/IEC 27001, the fourth most popular ISO certification at global level and the most important standard for information security.
Design/methodology/approach
To achieve the purposes, the authors applied Grey Models (GM) – Even GM (1,1), Even GM (1,1,α,θ), Discrete GM (1,1), Discrete GM (1,1,α) – complemented by the relative growth rate and the doubling time indexes on the six most important countries in terms of issued certificates.
Findings
Results show that a growing trend is likely to be expected in the years to come and that China will lead at country level.
Originality/value
The study contributes to the scientific debate by presenting the first diffusive analysis of ISO/IEC 27001 and by proposing a forecasting approach that to date has found little application in the field of international standards.
Details