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This study investigates internal control implementation contribution to quality management at higher education institutions (HEIs).

This study employed a qualitative method by conducting semi-structured interviews. The research respondents (interviewees) consisted of internal auditors, HEI management members and accreditation assessors of Indonesian HEIs. A total of 15 respondents were successfully interviewed to collect the data; 12 were from different HEIs, and 3 were from the HEI accreditation board.

This study deduced that internal control implementation could contribute to HEI quality management and improvement if integrated with other control policies, such as internal quality assurance, performance measurement systems and performance-based budgeting. By doing so, internal control corroborates total quality management (TQM) implementation within HEIs since it promotes employee empowerment and supervision, reduces budget wastage, increases the achievement of budget targets on output and outcome of programs and activities, enhances strategic and integrated system practices, provides reliable information for better decision-making, and promotes effective communication and coordination and good leadership culture.

The current study presents beneficial suggestions for HEI management on how internal control contributes to quality management at HEIs.

As suggested by Chalmers et al. (2019), most studies related to internal control were conducted in profit-oriented organisation settings, i.e. companies, and focused on their impact on economic aspects, such as profitability, cost efficiency and fraud mitigation. Meanwhile, internal control-related studies in the context of non-profit-oriented organisations, such as HEIs, and their role in non-economic aspects, in this case, the quality management in HEIs, is still lacking.

The main purpose of this paper is twofold: to present a proposal for a model of educational quality management system within a process approach context for technical universities, and a conceptual model of a performance measurement system (PMS) towards the assessment of the quality level of management, core and support processes.

The paper encompasses two main parts: a theoretical portion and a case study. Within the theoretical background, the authors discuss the issue of educational quality management supported on a process approach perspective as well as performance measurement system in high education (HE). The case study reports the development of the concept of performance measurement system for technical universities.

The proposed system of educational quality management supported on a process approach, together with a conceptual model of the performance measurement system, can be implemented in every technical university. The identification of processes in the education quality management system permitted the development of the PMS. The model covers 32 key performance indicators (KPIs) for management processes, 39 for core processes and 19 for supporting ones.

The proposed performance measurement system is limited in its focus on educational processes and support of these processes. The evaluation of scientific and research activity and aspects related to financial resources is not pursued.

Elaboration of a conceptual model of a performance measurement system towards the assessment of the quality level of management, core and support processes is dedicated to technical universities.

This study aims at examining the effect of total quality management (TQM) practices on the financial performance ISO 9001:2008 certified manufacturing companies in Ethiopia with a mediating role of operational performance.

A cross-sectional survey research was conducted to meet the purpose. Data used for the study were solely primary data and were collected from the top and middle-level managers of different departments and senior experts working under the production/operation and quality management units of the target organizations. Data were obtained from 302 participants working in 73 companies using a self-administered questionnaire. Structural equation modelling (SEM) technique was applied to test the hypotheses positing the structural link between TQM practices, operational performance and financial performance.

The findings show that TQM practices had a significant direct and positive effect on both operational performance and financial performance and that operational performance significantly affects financial performance. The bootstrapping output of the mediation analysis also established that operational performance partially mediates the causal link between TQM practices and financial performance.

The empirical evidence provided by the present study provides helpful insights and guidance to managers to make a good deal of investment in maintaining enhanced performance outcomes under the operations stream that eventually would lead to better financial outcome.

Being one of the first attempts to empirically examine the structural linkages among TQM practices, operational performance and financial performance in Ethiopian manufacturing organizations, this paper provides strategic insights on the importance of implementing TQM practices in a holistic manner for the achievement of better performance outcomes.

Most of the emphasis in the green building literature on the green performance of buildings has been on optimizing energy and resource efficiency. Admittedly, from the perspective of the sustainable construction industry, making optimally energy and resource efficiency, often seen as a technical challenge, has a premise role in green building projects. However, green buildings need to optimally meet the health, well-being and comfort requirements of their occupants and their environmental quality targets. In that context, perceived quality is a crucial determinant of occupant satisfaction and can play a critical role in the user-oriented improvement of the green performance of buildings. While previous research has highlighted issues related to occupant satisfaction, none of them examines green buildings from a perceived quality perspective. Therefore, the study attempts to fill this research gap.

Firstly, to reveal the positive and negative satisfaction of the building occupants according to the green building features, the review of previous research in the related literature is supplemented by an exploratory study of case studies evaluating occupant satisfaction in green buildings. Then, a conceptual framework is proposed to link perceived quality and green building features towards occupant satisfaction.

A review of the case studies in 49 research articles has shown deficiencies in a comprehensive understanding and approach to the perceived quality of green buildings. In response, the development of a framework for conceptual interrelationships may provide a pathway for more detailed quality assessments for future research. In this study, the proposed conceptual framework has the potential to provide a conceptual basis for future models in determining the relationship between quality expectations and quality experiences in green buildings. It can also serve as a constructive approach for assessing occupant satisfaction in the quality-driven improvements of green buildings and further investigation of the importance of various quality cues, quality attributes and their interactions.

This study aims to incorporate green building features and perceived quality concepts into a framework that can form the basis for assessing occupant satisfaction in green buildings. The ultimate goal of the proposed conceptual framework is to generate an insight that can contribute to rethinking the perceived quality of green buildings and developing more occupant-driven solutions for future green buildings.

This study proposes a framework for performance measurement of library consortia services by implementing the indicators listed in ISO 11620. The framework is validated by using real data from HEAL-Link, the national consortium of Greek academic and research libraries to calculate the indicators.

The paper reports on the related work regarding the services consortia offer to their members and the known methods and tools for assessing consortia services; the HEAL-Link case study, the aggregation and handling of data, is presented; ISO 11620 performance indicators for HEAL-Link services are calculated, and the results are discussed in terms of what was learnt- about the consortium, about measuring consortia services performance, and about the standard.

ISO 11620 could be used to measure performance for assessing consortia services. The performance indicators’ results reflect the two major events (mergers and COVID pandemic) that took place during the time of the study. ISO 11620 offers a basic insight that could be well complemented with other tools and standards.

The current study suggests that a widely accepted, easily applied, benchmarking ISO standard could be used to measure common consortia services’ performance, thus contributing to consortia assessment.

The purpose of this paper is to investigate the influence of macroeconomic cyclical indicators and country governance on bank non-performing loans in African countries.

Data was collected from the 53 African countries covering 2005–2021. The paper develops an empirical model to examine the impact of country governance in reducing macroeconomic cycle-induced adverse effects on bank credit risk. This research estimates Random Effects models and the General Method of Moment to examine the link between microeconomic and governance factors on bank non-performing loans. Stata version 15.1 was used to conduct panel regression analysis.

The findings of the study revealed that the generalized method of moments findings contributes valuable insights into the persistence of NPLs over time and the specific effects of variables on NPL levels. The study findings highlight that the debt-to-GDP ratio, unemployment, regulatory quality, government effectiveness and inflation have significant relationships with NPLs, shedding light on their specific contributions to credit risk dynamics.

The focus on a specific set of determinants for NPLs, which may not capture all the factors that influence NPL levels. Thus, the study did not consider the impact of macroeconomic shocks, such as natural disasters or global economic crises, which can have a significant impact on NPLs.

Policymakers should prioritize maintaining sustainable debt levels, promoting employment growth and controlling inflation rates to mitigate credit risk and reduce nonperforming loans. Also, enhancing regulatory quality and government effectiveness is crucial in ensuring financial stability and minimizing non-performing loans in Africa.

This paper provides a new possible solution to minimise bank non-performing loans risk by examining interactions of country governance regarding the macroeconomic cycle behaviour.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-11-2022-0729

This study aims to discover a practical and effective way to apply the quality cost concept in Strategic Cost Management (SCM) framework. The interaction of preventive, appraisal and failure (PAF) activities in a company's internal value chain will be the starting point of SCM implementation.

This study begins by establishing value chain and quality costs as the scope of conceptual analysis. Discussions on the interrelationships between activities, quality and costs were gathered to clarify conceptual and practical gaps in the scope of the study. The PAF quality cost model is applied to find viable, practical solutions. The costs of activities will serve as performance indicators.

The PAF quality cost model depicts opportunities to lower costs and increase profit in a business simultaneously; current poor quality costs are the benchmark. Identifying PAF activities and costs in the business value chain and linking it with others is crucial in evaluating SCM applications. These linkages will generate a Quality Cost Chain (QCC). The leading indicator of improvement is a higher ratio between new possible failure costs (FC) and the combination of prevention and appraisal costs (PAC) than the current value, followed by a lower total quality cost (TQC). The subsequent attention is a lower ratio between the appraisal cost (AC) and prevention cost (PC). Mathematically, for assessing the operability of new quality-related activities, ΔPAC_new < ΔFC_new, TQC_new < TQC_current, (FC/PC)_new>(FC/PC)_current and (AC/PC)_new<(AC/PC)_current are proposed as feasible conditional-quantitative improvement criteria.

This study only discusses the relationship between quality costs and activities related to quality management in the PAF quality cost model, not cost behavior. This limitation opens up opportunities for future research that intends to link QCC with cost behavior in the context of managerial accounting and Strategic Cost Management. The use of QCC in certain industrial areas is the next research opportunity. The variety of PAF activities this study addresses originates from a wide range of industrial sectors; QCC research by sector may produce unique industrial quality cost phenomena.

QCC will make it easier for managers to evaluate how strategically their departments or activities contribute to quality costs at the departmental or organizational level, as well as to effectively and efficiently improve quality cost performance.

The quality-related activity and quality cost issues are still rarely treated as subjects of research studies in the field of Strategic Cost Management. Even so, the discussion tends to be very broad, complex and difficult to apply. This study combines a simple diagrammatic and mathematical approach to simplify the discussion and, at the same time, manage the value of strategic quality management.

The field of website quality evaluation attracts the interest of a range of disciplines, each bringing its own particular perspective to bear. This study aims to identify the main characteristics – methods, techniques and tools – of the instruments of evaluation described in this literature, with a specific concern for the factors analysed, and based on these, a multipurpose model is proposed for the development of new comprehensive instruments.

Following a systematic bibliographic review, 305 publications on website quality are examined, the field's leading authors, their disciplines of origin and the sectors to which the websites being assessed belong are identified, and the methods they employ characterised.

Evaluations of website quality tend to be conducted with one of three primary focuses: strategic, functional or experiential. The technique of expert analysis predominates over user studies and most of the instruments examined classify the characteristics to be evaluated – for example, usability and content – into factors that operate at different levels, albeit that there is little agreement on the names used in referring to them.

Based on the factors detected in the 50 most cited works, a model is developed that classifies these factors into 13 dimensions and more than 120 general parameters. The resulting model provides a comprehensive evaluation framework and constitutes an initial step towards a shared conceptualization of the discipline of website quality.

This work aims to assess the potential of a Bio-District as a model for applying the circular economy concerning the waste scope. It aims to understand the capability of organic farms to manage waste with a circular perspective, starting with the use of indicators that directly or indirectly impact the waste scope.

This study is based on previous work that identified and systematised the circular indicators of the agri-food sector within a dashboard. With this research as a basis, the indicators within the waste scope in the dashboard were extracted. Cross-linked indicators with an indirect connection to the waste scope were also systematised and tested in a case study. Primary and secondary data were used for the study. The primary data came from a semi-structured interview, and the secondary data were from official databases.

The work highlights two important results. The first allows the definition of a subclassification of indicators by product and organisation, extracting those with a cross-linked characteristic concerning the waste scope. Secondly, the indicators' application shows the farm's circular and waste valorisation potential within the Bio-District. The study also made it possible to test a new indicator, the “Potential Energy Biomass Recovery”, to measure the farm's potential to produce energy from waste.

This research proposes a new circular economy approach to evaluate waste management in the agri-food sector.

This work aims to establish the relationship between painting art and sustainability, which allows for highlighting implications likely to improve sustainability for humanity's welfare.

To achieve this objective, painting art is measured by a composite index aggregating the quantity and quality represented by the market value. As for sustainable development, it is represented by a composite index comprising three variables: the climate change performance index (ecological dimension), the wage index reflecting distributive justice (social dimension) and the gross domestic product (economic dimension). The composite indices were determined through adjusted data envelopment analysis. In addition, two other methods are used in this work: correlation analysis and a neural network method. These methods are applied to data from 2007 to 2021 across the world.

The correlation method highlighted a perfect positive correlation between painting art and sustainability. As for the neural network method, it revealed that the quality of painting has the greatest impact on sustainability. The neural network method also showed that the most positively impacted variable of sustainability by painting art is the social variable, with a pseudo-probability of 0.90.

The relationship between painting art and sustainability is underexplored, in particular in terms of statistical analysis. Therefore, this research intends to fill this gap. Moreover, analysis of the relationship between both using composite indices computed via an original method (adjusted data envelopment analysis) and a neural network method is nonexistent, which constitutes the novelty of this work.

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-01-2023-0006