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Article
Publication date: 17 April 2007

Peter B. Southard and Diane H. Parente

To determine the criteria for internal benchmarking candidate processes. Using those criteria, to develop a decision flowchart to employ internal or external benchmarking…

Abstract

Purpose

To determine the criteria for internal benchmarking candidate processes. Using those criteria, to develop a decision flowchart to employ internal or external benchmarking. To then propose a framework for implementing internal benchmarking in an organization. Finally, to use a case study to apply both the Decision Flowchart and the proposed implementation framework.

Design/methodology/approach

The method is theoretical framework design supported by a case study.

Findings

The development of a practical flowchart and framework is achieved. This is successfully used in improving a business process thorough an actual case study.

Research limitations/implications

The information is limited to situations where quality programs including benchmarking are used or anticipated. Information is drawn from a single successful case study and existing literature.

Practical implications

Provides a practical prescriptive approach for identifying and applying the quality tool of benchmarking to internal processes.

Originality/value

This provides a new method of evaluating processes for improvement based on the availability of internal knowledge. No such flowchart has been proposed to date. It should be of use to both practitioners and academics by offering a step‐by‐step approach to improving their business processes and profitability.

Details

Benchmarking: An International Journal, vol. 14 no. 2
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 1 December 1997

John D. Tongren

Internal auditors are struggling to maintain their identity and purpose as the organizations they audit undergo drastic changes. Total quality management, business process

Abstract

Internal auditors are struggling to maintain their identity and purpose as the organizations they audit undergo drastic changes. Total quality management, business process reengineering, globalization, and self‐directed teams are dismantling hierarchical command and control structures. Advances in information technology continuously render control procedures obsolete. The ‘value’ of traditional internal audit is seriously questioned from the board room to the show room. CoActive audit is an internal audit model designed for team/technology based organization cultures, where the focus is on process enhancement rather than assessment and reporting. It provides synergistic solutions to real problems, rather than a quasi‐independent appraisal offering recommendations of potentially marginal value. Auditing has its origins in antiquity, apparently when rulers with wealth had the objective of maintaining their wealth by detecting fraud on the part of their servants. While external auditing was originally formulated with the same objective, through the years it changed its primary objective to emphasize the ‘professional review of financial statements by an independent expert, so that a professional opinion indicating that financial condition and results of operation have been fairly presented can be given.’ While internal auditing formulated its objective to ‘assist members of the organization in the effective discharge of their responsibilities,’ it continued the basic doctrine that auditing is an expert, independent, appraisal function. While many internal auditors today keep auditing as they have in the past, the organizations they are auditing are undergoing drastic changes. Total Quality Management, Self Directed Teams, and Business Process Reengineering are dismantling the old hierarchical command and control systems that depended on auditors to verify compliance. Advances in Information Technology have rendered manual control procedures obsolete. While most internal auditors have successfully made the transition from a reactive audit process that basically reported on history to a proactive approach based on risk assessment and focused on the present, the changes occurring within our organizations demand even more fundamental changes. Contemporary internal auditors openly acknowledge that they feel change must occur within the internal auditing community, and these leaders are venturing forward trying new philosophies and approaches. CoActive Audit is a combination of these new philosophies and methodologies, with its roots in the teachings of the primary management visionaries of the times. It is a vehicle to help internal audit grow, to re‐energize, to expand both its reach and grasp. It is about change, about recognizing the world has drastically changed, about realizing that some of our most basic assumptions are no longer valid, about understanding that some of our codified standards may hinder rather than help, and about replacing the old that is no longer appropriate with a new that is. It is time to focus on enhancing internal control, not merely reporting on it. It is time to build control into business processes, not simply assessing compliance with policies and procedures. It is time to recognize that the traditional internal audit methodology may be counterproductive to the goal of ensuring a reliable internal control system. It is time for CoActive Audit: the next critical step for internal audit. CoActive Audit enhances management control processes using today's management philosophies and methodologies. It represents a fundamental transformation of traditional internal audit philosophy, a 180 shift in mental models and paradigms. The essential components are an audit approach that is: Concurrent — rather than historical; Collaborative — rather than autonomous; Consultative — rather than judgmental; Client‐based — rather than standards‐based; A Catalyst — rather than an inhibitor.

Details

Managerial Finance, vol. 23 no. 12
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 2 April 2020

Benny Hutahayan

Analyze the importance of sustainable innovation strategy applied in manufacturing companies in Indonesia which affects the company's financial performance through several…

Abstract

Purpose

Analyze the importance of sustainable innovation strategy applied in manufacturing companies in Indonesia which affects the company's financial performance through several mediating variables.

Design/methodology/approach

The population in this research was medium and large manufacturing company business units in East Java. Business units are part of a company considered as the profit center. The business unit as the unit of analysis in this research is part of the organization that: (1) is responsible for the production and marketing of a product or set of products; (2) is formed by product type; (3) has its own competitors which are different from competitors of other business units or divisions within a parent company; (4) has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target.

Findings

Innovation strategy has a significant effect on financial performance. Human capital does not significantly mediate the relationship between innovation strategy and financial performance. Capital performance and internal performance do not mediate the relationship between innovation strategy and financial performance. Management accounting information system does not mediate the relationship between innovation strategy and financial performance. Internal process performance mediates the relationship between innovation strategy and financial performance. Management accounting information system and internal process performance mediate the relationship between innovation strategy and financial performance.

Originality/value

The difference in findings confirms that this research needs to be conducted. On the other hand, there is no research that has comprehensively tested the mediating effects of Human Capital and Management Accounting Information System in the relationship between Innovation Strategy and Internal Process Performance and the Impact on Corporate Financial Performance. The originality of this research can be seen in the use of contingency theory which narrows the gap between the industrial organization (I/O) paradigm and the resource-based view (RBV) regarding competitive advantage and performance. Specifically, this research introduces innovation strategy, human capital, management accounting information system, and internal business process performance as the contingency factors that affect financial performance. Second, empirically, this research tries to reduce the gap in empirical research by offering new research model and new research establishment at the level of strategic business units (SBU) in manufacturing companies in East Java. This research is expected to be useful for policy decision making, especially for managers who want to improve strategic business unit's financial performance.

Details

Benchmarking: An International Journal, vol. 27 no. 4
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 9 September 2019

Hariyati Hariyati, Bambang Tjahjadi and Noorlailie Soewarno

The purpose of this paper is to examine the mediating effect of intellectual capital (IC), management accounting information systems, internal process performance and…

Abstract

Purpose

The purpose of this paper is to examine the mediating effect of intellectual capital (IC), management accounting information systems, internal process performance and customer performance (CP) on the relationship of strategies with financial performance (FP).

Design/methodology/approach

The population in this research was medium and large manufacturing company business units in Java. The business unit as the unit of analysis in this research is part of the organization that: is responsible for the production and marketing of a product or set of products; is formed by product type; has its own competitors which are different from competitors of other business units or divisions within a parent company; and has a manager who is responsible and has authority over the planning and implementation of strategies to achieve the specified profit target.

Findings

An innovation strategy that includes product innovation, process innovation and technology has an impact on FP if there is a good internal process performance, reliable management accounting information system and good CP. The internal process performance, which includes operations management processes, customer management processes, innovation processes and regulatory and social processes, optimizes the relationship of the strategy with FP. In this study, IC does not affect CP and internal process performance, nor does the management accounting information system affect FP. However, information systems affect FP through internal process performance and CP.

Originality/value

The originalities of this study are: the use of the continuous innovation strategy in an integrated manner between product innovation and process and information technology – this has never been conducted by other researchers, especially in Indonesia; the use of IC, management accounting information systems, internal process performance and CP as mediating variables; the use of an integrative approach by including variables of IC, management accounting information systems and non-FP as contextual variables related to contingency approaches that have never been conducted in previous research; the modeling of new related concepts with the one developed in the balanced scorecard; and using single mediating and multiple mediating on the influence of sustainable innovation strategies on FP.

Details

International Journal of Productivity and Performance Management, vol. 68 no. 7
Type: Research Article
ISSN: 1741-0401

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Article
Publication date: 14 March 2016

Hadi Akbarzade Khorshidi, Sanaz Nikfalazar and Indra Gunawan

The purpose of this paper is to implement statistical process control (SPC) in service quality using three-level SERVQUAL, quality function deployment (QFD) and internal

Abstract

Purpose

The purpose of this paper is to implement statistical process control (SPC) in service quality using three-level SERVQUAL, quality function deployment (QFD) and internal measure.

Design/methodology/approach

The SERVQUAL questionnaire is developed according to internal services of train. Also, it is verified by reliability scale and factor analysis. QFD method is employed for translating SERVQUAL dimensions’ importance weights which are derived from Analytic Hierarchy Process into internal measures. Furthermore, the limits of the Zone of Tolerance are used to determine service quality specification limits based on normal distribution characteristics. Control charts and process capability indices are used to control service processes.

Findings

SPC is used for service quality through a structured framework. Also, an adapted SERVQUAL questionnaire is created for measuring quality of train’s internal services. In the case study, it is shown that reliability is the most important dimension in internal services of train for the passengers. Also, the service process is not capable to perform in acceptable level.

Research limitations/implications

The proposed algorithm is practically applied to control the quality of a train’s services. Internal measure is improved for continuous data collection and process monitoring. Also, it provides an opportunity to apply SPC on intangible attributes of the services. In the other word, SPC is used to control the qualitative specifications of the service processes which have been measured by SERVQUAL.

Originality/value

Since SPC is usually used for manufacturing processes, this paper develops a model to use SPC in services in presence of qualitative criteria. To reach this goal, this model combines SERVQUAL, QFD, normal probability distribution, control charts, and process capability. In addition, it is a novel research on internal services of train with regard to service quality evaluation and process control.

Details

The TQM Journal, vol. 28 no. 2
Type: Research Article
ISSN: 1754-2731

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Article
Publication date: 10 September 2020

Umar Farooq Sahibzada, Khawaja Fawad Latif, Yan Xu and Roshi Khalid

Constructed upon the knowledge-based view, the purpose of this study is to investigate the interrelationship between internal marketing, knowledge management processes and…

Abstract

Purpose

Constructed upon the knowledge-based view, the purpose of this study is to investigate the interrelationship between internal marketing, knowledge management processes and knowledge worker satisfaction. The study also postulates that specific combinations of internal marketing dimensions and knowledge management processes can lead to improved knowledge worker satisfaction.

Design/methodology/approach

The study sample is gathered from 248 personnel of Pakistan higher education institutions (HEI’s). The interrelationships are checked through Smart PLS 3.2.8. The fuzzy set qualitative comparative analysis (fsQCA) is used to examine configurational paths for improving knowledge worker satisfaction.

Findings

The results of the study show that in HEI’s, internal marketing has a substantial influence on knowledge management processes, and knowledge management processes strongly enhance knowledge worker satisfaction. The result from fsQCA reveals multiple configurational paths to improve knowledge worker satisfaction.

Originality/value

There is a scarcity of research that has explored the association of internal marketing, knowledge management processes and knowledge worker satisfaction. This study attempts to examine their inter-relationships in HEI’s. Methodologically, the study contributes by combining direct and configurational methods to foster the knowledge of organizational (higher education) matters. The use of fsQCA reveals multiple pathways to improve knowledge worker satisfaction and exposes asymmetric relationships between internal marketing and knowledge management processes that lead to knowledge worker satisfaction. The study identifies the interactions among variables that might not be directly obvious via conventional symmetric methods.

Details

Journal of Knowledge Management, vol. 24 no. 10
Type: Research Article
ISSN: 1367-3270

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Article
Publication date: 1 December 2003

Simon Croom and Robert Johnston

E‐business developments represent a significant step in the evolution of inter‐organisational systems (IOS). Their impact on external supply chains is a major area of…

Abstract

E‐business developments represent a significant step in the evolution of inter‐organisational systems (IOS). Their impact on external supply chains is a major area of discussion and analysis in the literature, principally examining issues of governance structure and process efficiencies. This paper, however, addresses issues relating to the impact of e‐business developments on internal customer service with a focus on electronic procurement introduction – in other words it concentrates on the intra‐organisational system dynamics of e‐business. The procurement process is the basis for one of the primary internal customer‐provider interfaces and thus presents a valid and useful domain of study in internal customer service. In contributing to the emerging e‐service field the article first contends that much of the recent research into e‐service has taken a primarily external customer focus. However, reports suggest that the potential of e‐business comes from applications both within and between businesses. Consequently, this paper focuses on the findings relating to internal e‐service obtained from an extensive, primarily qualitative and exploratory, research programme incorporating 97 organisations. The article concludes that internal customer satisfaction is central to the success of e‐procurement deployment and is a significant determinant of the cost benefits to be gained from its adoption.

Details

International Journal of Service Industry Management, vol. 14 no. 5
Type: Research Article
ISSN: 0956-4233

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Book part
Publication date: 8 July 2010

Marina G. Biniari

Corporate venturing initiatives, which exemplify corporate entrepreneurial behavior, follow an evolutionary path of variation, selection, and retention. While their…

Abstract

Corporate venturing initiatives, which exemplify corporate entrepreneurial behavior, follow an evolutionary path of variation, selection, and retention. While their external selection is a consequence of their performance, their internal selection is subject to forces of complementarity and legitimacy, and how well competition from other initiatives is overcome. This chapter aims to unfold the dynamics of the internal selection process of initiatives, focusing on its emotional dimensions. Assuming that organizational agents have a deliberate role in guiding the internal selection process of initiatives, the chapter examines how organizational agents' emotional dynamics influence this process. The chapter draws its theoretical basis from the intraorganizational evolutionary perspective and the literature on emotions in organizations. The case of a corporate venturing initiative and the narratives of four managers involved directly and indirectly in the initiative are used to illustrate how the emotional dynamics of organizational members evoked envy toward a venturing initiative and directly impacted its degree of competition and complementarity with other interacting initiatives, ultimately hampering its selection.

Details

Emotions and Organizational Dynamism
Type: Book
ISBN: 978-0-85724-177-1

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Article
Publication date: 17 December 2019

Meng Chenli, Ge Yuhui, Liu Xihuai and Eugene Abrokwah

The purpose of this paper is to test the mediating role of top management team (TMT) team trust in examining the relationship between team processes (internal and…

Abstract

Purpose

The purpose of this paper is to test the mediating role of top management team (TMT) team trust in examining the relationship between team processes (internal and external) and human resource management (HRM) decision performance (quality and satisfaction) in the context of the People’s Republic of China.

Design/methodology/approach

The sample data of this study include 524 team members from 76 TMTs in east China’s Shanghai, Jiangsu, Zhejiang, Anhui provinces. IBM SPSS AMOS 22.0 software was employed for the data analysis.

Findings

The study finds that TMT internal and external processes have significant positive effects on HRM decision quality and satisfaction. The study further finds that TMT team trust partially mediates the relationship between TMT processes (internal and external processes) and HRM decision quality and satisfaction.

Practical implications

This research provides useful insights into the role of TMT team trust in enhancing managerial decision performance.

Originality/value

This study is among the limited studies that explore the influence of team trust in the relationship between TMT processes (internal and external processes) and HRM decision quality and satisfaction among TMTs in China. This study has extended TMT knowledge in mainstream management with guidelines on how to enhance organizational decision performance.

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Article
Publication date: 6 June 2016

Juanita M. Rendon and Rene G. Rendon

This paper aims to explore selected real-world procurement fraud incidents in the US Department of Defense (DoD) and the implications of these incidents to the DoD’s…

Abstract

Purpose

This paper aims to explore selected real-world procurement fraud incidents in the US Department of Defense (DoD) and the implications of these incidents to the DoD’s contracting processes and internal controls.

Design/methodology/approach

This paper analyzes actual procurement fraud incidents and identifies in which phase of the contract management process the fraud occurred and which internal control component was associated with the fraud scheme.

Findings

The fraud incidents generally occurred during the source selection and the contract administration phases and involved the control activities, monitoring and control environment components of internal control.

Research limitations/implications

The fraud incidents are analyzed using contract management and internal control frameworks adopted by the US Government. Recommendations are developed for improving contracting processes and internal controls as an approach to deterring and detecting procurement fraud and may be applicable to other international public procurement bodies.

Practical implications

Governments are ensuring auditability in public procurement as a means of improving agency governance. The research findings suggest that an emphasis on capable contracting processes and effective internal controls should be adopted for fighting procurement fraud.

Social implications

Ensuring auditability in public procurement has a far-reaching effect in society. The value of capable processes and effective internal controls is gaining much attention in public agencies, as they strive for accountability, integrity and transparency in their governance processes.

Originality/value

By emphasizing capable processes and effective internal controls, governments can apply a strategic approach to detecting and deterring fraud and thus ensure that government monies are spent in the most effective and efficient ways.

Details

Managerial Auditing Journal, vol. 31 no. 6/7
Type: Research Article
ISSN: 0268-6902

Keywords

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