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The purpose of this paper is to propose a national framework for promoting business excellence (NFPBE) using a quality management assessment framework (QMAF) with information knowledge communication (IKC) as an enabler.

The NFPBE using the plan–do–check–act (PDCA) cycle is developed, re-enforcing key quality management aspects/areas including national quality awards, QMAF summary and national innovation programmes using a meta-analysis.

The operationalising of the NFPBE is enabled and supported by an auditing tool to assess the degree of mentoring provided by universities/research institutions/consulting firms to participating firms whose progress will be assessed by the QMAF. It was emphasised that the success of the framework requires the buy-in of national governments to support the programme through stimulus incentives such as government assistance with the costs of research and development, and cooperative research ventures between universities and companies.

The framework is conceptualised into a process flowchart, which is a blueprint to advancing business excellence in organisations at a national scale. The study is limited to only the conceptualisation of the framework. Therefore, an extended study of the framework implementation/application is required for revealing implementation guidelines.

The national framework has a propensity to enhancing the business excellence of organisations at a national level. Therefore, quality managers and policy makers could use the framework to understand the quality management shortfalls and consider strategies to achieving business excellence.

This research study proposed a blueprint to advancing quality excellence in organisations at a national level, guided by several quality frameworks.

This study aims to examine whether accountability and culture have an impact on auditors’ professional scepticism. It also examines whether culture moderates the effect of accountability on auditors’ professional scepticism.

Three of the Big 4 firms in Australia and Egypt participated in an audit judgement experiment, which required them to indicate their beliefs about the risk of fraud and error at the planning stage of a hypothetical audit and evaluate the truthfulness of explanations provided by the client management. The authors examined whether their professional scepticism was influenced by accountability.

The results indicate professional scepticism differs significantly between cultures in some situations. The fact that culture influences scepticism suggests that even when auditors use the same standards (such as ISA 240 and ISA 600), they are likely to be applied inconsistently, even within the same firm. The authors, therefore, recommend that international bodies issue additional guidance on cultural values and consider these cultural differences when designing or adopting auditing standards.

To the best of the authors’ knowledge, this is the first study that examines whether culture moderates the impact of accountability on auditors’ professional scepticism using Egyptian and Australian (Middle Eastern and Western) auditors. Prior literature suggests that individuals subject to accountability pressure increase their cognitive effort and vigilance to detect fraud and error. As the authors find evidence that culture moderates accountability pressure and as accountability affects scepticism, they add to the literature suggesting that culture can influence professional scepticism.

The major aim of this paper is to model, estimate and compare the technical efficiency and technology gap ratios of health care foodservice operations that operate in different Australian regions.

This paper uses a metafrontier model to analyse the difference in health care food efficiency across the various Australian regions. The interesting feature of this model is that it allows for the estimation of firms' efficiency in of various groups that might differ in technology and other production environments. In testing the model, cross‐sectional input/output data were used reflecting on the operational characteristics of health care foodservice operations.

The estimation process was initially supported by a hypothesis test which confirmed the validity of the metafrontier model in comparing the efficiency of the different outlined groups. Results showed that operations in the states of NSW and Victoria are producing on average 85.6 per cent of their potential output with respect to the metafrontier technology. The ratio is lower in other states with an average of 73.4 per cent. The average technical efficiency for operations in NSW and Victoria is also higher both in terms of local (87.8 per cent) and metafrontier technologies (66.6 per cent).

The paper is the first to introduce the metafrontier model to the health care foodservice area, especially for Australian regions.

This paper aims to reflect on the sources of the technical inefficiency of health care foodservice operations, using a sample of Australian and American hospitals.

The paper applies the stochastic frontier model to reflect on the technical inefficiency and its sources. The advantage of the model is that it allows the simultaneous parameters estimation of technical efficiency as well as the factors that explain variations in technical efficiency. A set of hypotheses are tested to ensure the applicability and suitability of the suggested model. Then the model parameters are estimated, discussed and checked against the theoretical requirements and the literature.

Results show that all the variable coefficients are correctly signed and that the average technical efficiency is around 83 percent for Australia and 80 percent for the USA.

The technical efficiency results, according to the introduced model, suggest that health care foodservice operations in both countries are not operating at a full efficient level. The results also reveal that factors such as manager's education, manager's experience, and size have a direct impact on reducing the level of technical inefficiency of these operations.

This paper overcomes the limitations of the existing efficiency techniques in the area of health care foodservice and also provides policy implications by emphasizing on the sources of technical inefficiency of health care foodservice operations for Australia and USA.

The purpose of this paper is to overcome the problems surrounding the operational performance of health care foodservice systems and provide a comprehensive comparison and analysis of the performance of all the different types of foodservice systems. The paper seeks to show that research addressing the operational performance of health care foodservice systems is subjective and outdated.

Discussion with foodservice managers, coupled with a review of the literature, was undertaken to determine the variables of operational performance in the different types of foodservice systems. Statistical analysis was then used to determine the areas of difference between the systems based on a sample of 90 hospital foodservice operations.

Results showed significant differences between the systems with regard to critical variables such as labor, skill level of employees and size of the production area. However, no significant differences were found for other variables such as food and energy costs.

Hospital foodservice managers are under increased pressure to reduce the operational costs of their departments while maintaining high productivity. Findings from this study should allow foodservice directors to distinguish between the operational performance of the different foodservice systems and as result introduce the system that best suits their individual hospital.

The determination of critical variables and comparison of foodservice systems using all the operational variables address significant gaps in the literature. These findings should also reduce the subjectivity in the systems' comparison, and contribute to better decisions in the selection of a particular system.

This paper seeks to determine whether family ties and structure correlate with the ethical and moral values that are important underpinnings of economic activities.

The analysis uses data from the World Values Survey (WVS). Given the multilevel nature of the data in a cross-country setting, the paper utilizes a multilevel linear mixed-effects model with maximum likelihood estimation.

Families with strong ties and those with traditional family structures are less tolerant of unethical conduct and have more restrictive moral values than households where ties are weak and the household is not married. There also appears to be a bi-causal relationship in the data.

This paper considers a broad array of values in a cross-country setting and utilizes a multilevel modeling approach that has not been done in studies linking both family ties and structure.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-12-2021-0730.

Some scholars argue that ethical awareness increases alongside work experience,whereas others agree that ethics education shapes ethical awareness and that cheating in college predicts unethical behaviour in subsequent professional environment. The purpose of this paper is therefore to investigate the level and antecedents of ethical sensitivity of future procurement professionals.

An exploratory descriptive survey of a sample of 303 final year procurement students from the two largest public Universities in Uganda was conducted. Using Statistical Package for (SPSS) and Amos Version 27, data were analysed by using means, standard deviations, exploratory and confirmatory factor analyses and correlation analysis.

The study revealed that future procurement professionals exhibit low levels of ethical sensitivity. However, contrary to the general observations from the extant literature, gender and family background of students do not determine both ethical sensitivity and cynicism. Moreover, this study establishes that cynicism is positively associated with instances that depict low ethical sensitivity.

This paper contributes to providing an empirical understanding of the derivation of unethical behaviour in procurement practice. Grounded in Aristotle’s organic theory of state and moral habituation, this argues that future procurement professionals posses natural proclivities that trigger their social instincts and membership to multiple associations in actualising their innate potential for ethical behaviour. This supports the notion that humans are potentially virtuous, whereby morality is learned, imitated, emerges and perfects through repetitive actions and is therefore incremental.

The findings mirror what prevails in practice in Uganda, where procurement practitioners have been implicated in unethical practices regardless of their gender and family background. This signals that managers should not recruit or deploy procurement personnel based on gender or family background.

While research on ethical sensitivity of students has been focussed on other disciplines such as accounting, nursing and other business studies, this paper focusses on ethical sensitivity of procurement students aspiring to join a professional environment that is severely marred with unethical practices. Further, Aristotle’s moral habituation and organic theory of state invoked in this study underline the synergies of both nature and nurturing in inculcating ethicality in procurement professionals.

The purpose of this paper is to apply value stream mapping holistically to hospital food production/service systems focused on high-quality food.

Multiple embedded case study of three (two private-sector and one public-sector) hospitals in the UK.

The results indicated various issues affecting hospital food production including: the menu and nutritional considerations; food procurement; food production; foodservice; patient perceptions/expectations.

Value stream mapping is a new approach for food production systems in UK hospitals whether private or public hospitals.

The paper identifies opportunities for enhancing hospital food production systems.

The paper provides a theoretical basis for process enhancement of hospital food production and the provision of high-quality hospital food.

This paper aims to estimate the performance of the social security administration (SSA) in dealing with disability benefits applications in American.

The authors propose a multi-stage data envelopment analysis (DEA) method to analyze the efficiency of 167 hearing offices (HOs) to find the best performed HOs and inefficient ones and detect total improvement of inefficient and weak efficient offices.

The results show that totally 299,711 applications were processed and more applications will be processed if all offices can work efficiently. To the best of the authors’ knowledge, this paper is the first one to analyze the performance of SSA HOs using the multi-stage DEA method.

To the best of the authors’ knowledge, this paper is the first one to analyze the performance of SSA HOs using the multi-stage DEA method.

The study aims to investigate the profitability and marketability efficiency scores and determinants of 899 listed manufacturers in six Southeast Asian countries: Indonesia, Malaysia, the Philippines, Singapore, Thailand and Vietnam.

The study employs the bootstrap two-stage data envelopment analysis (DEA) to measure profitability and marketability efficiencies of Southeast Asian manufacturers. The study uses the panel-data fractional regression model (FRM), which is an advantageous method that is suitable for the fractional response variables and applicable to time-differing heterogeneity, to investigate the determinants of Southeast Asian manufacturers' efficiencies.

The study demonstrates that listed manufacturers in Indonesia and Singapore achieve the highest average profitability and marketability efficiencies among the six Southeast Asian countries. The study also shows that the cash ratio, institutional ownership, headcount and technology-application positively affect Southeast Asian-listed manufacturers' profitability and marketability efficiencies at different levels of significance.

The current study is the first assessment of the listed manufacturers' profitability and marketability efficiencies in Southeast Asian countries, which consist of different market levels (developed, emerging and frontier markets). The study is a reference source for regional investors, manufacturers' managers and governments to make appropriate decisions in investing, managing and enhancing the development of the Southeast Asian manufacturing sector.