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The purpose of this paper is to examine the level of use of quality management tools and techniques as well as employees' training in ISO 9001:2000 certified companies.

A research project was carried out in 370 Greek companies, using the questionnaire method. The selected companies have been implementing a quality management system in accordance with the ISO 9001:2000 standard. Independent Samples t‐tests and One‐Way ANOVA tests were used to identify significant differences between selected companies.

The level of quality tools and techniques used in the ISO 9001:2000 certified companies can be characterised as low. The majority of companies use the easiest to understand and implement quality tools. However, the more complex quality tools and techniques are barely used. As far as employees' training is concerned, it mostly addressed specialized issues, while training on quality tools and techniques was not highly performed.

The study was based on the quality manager's perceptions (subjective data) and it did not examine the reasons for not implementing and the difficulties encountered while implementing quality tools and techniques. These constitute research limitations but also future research orientations.

Given the increased rate of companies adopting a quality management system, continuous improvement through a Total Quality programme can be achieved through the implementation of quality tools and techniques.

This paper describes the implementation status of the quality tools and techniques in companies with a four‐year experience in ISO 9001:2000 standard.

To establish how and why exhibition managers manage circulation, this study explores the techniques (specific activities used to influence circulation), outputs (tangible enhancements in the performance of the exhibition resulting from changes in circulation dynamics) and outcomes (benefits of those enhancements to exhibitors, attendees and the exhibition organiser) of circulation management.

In face-to-face interviews, 10 exhibition managers were asked how and why they manage attendee circulation, which also involved a card-sorting exercise to elicit tacit circulation management knowledge. Four different experienced exhibitions managers from three continents were asked to validate the findings.

Four types of techniques were identified: magnet, layout, curiosity and playfulness and guiding techniques, with these implemented to achieve five outputs: greater footfall, better exposure to exhibits, enhanced navigation, greater buzz and managing congestion levels. The results further show that circulation was managed to achieve a variety of organiser-, exhibitor- and attendee-related outcomes. The study uncovered a large range of factors influencing the employment of circulation management techniques. Conflicts in outputs resulting from several techniques are highlighted, requiring the exhibition manager to establish which outputs and resulting outcomes take priority over others.

This exploratory study is the first study to propose a circulation management model for the exhibition context, equipping exhibition managers with knowledge to strategically manage attendee circulation.

This study investigates the usage of modern management accounting techniques popularly referred to as “strategic management accounting” (SMA), and the extent to which innovation attributes (namely relative advantage, compatibility, complexity, trialability and observability) determine SMA usage intensity.

Survey data was obtained through a structured questionnaire from 45 out of 56 publicly listed manufacturing companies on the Mainboard of the Nigerian Stock Exchange. Descriptive statistics, one-way ANOVA, exploratory factor analysis, confirmatory factor analysis and structural equation modelling were used to analyse data.

Whereas the overall usage rate of SMA as an innovation is generally moderate, there is significant difference in SMA usage intensity across industries in the manufacturing sector due to environmental uncertainty. Compatibility emerged as the strongest determinant of SMA usage intensity, implying that commercial enterprises would intensely apply SMA to remain innovative, to continuously improve and to incorporate strategy in accounting practice in a bid to survive competition. SMA will witness extensive usage if it aligns with the competitive strategies of an organisation.

The attributes of innovation measured treat all SMA techniques as one, but did not measure relative advantage, compatibility, complexity, trialability and observability for each of the techniques. Future studies may consider investigating how innovation attributes specifically affect each SMA technique. The dimension of compatibility investigated in the study lean towards the alignment of SMA with competitive strategies. Taking into account the multidimensionality of compatibility as an innovation attribute, future studies may examine how past experience of implementing new ideas, as well as compatibility of SMA with corporate culture and value system, affect the dissemination and diffusion of management accounting innovations.

The paper proposes that although innovation attributes may partly explain SMA usage, coercive factors such as competition and environmental uncertainty may also be responsible for the decision to adopt innovative management accounting practices. The study therefore calls for a critical appraisal of how coercive institutional factors such as competition, regulation and actions of key stakeholders influence the decision of organisations to adopt an innovation.

This paper contributes to knowledge by challenging existing knowledge and presenting evidence that innovation attributes acclaimed to determine the spread of an innovation may be inapplicable in certain settings due to some environmental challenges. The study also contributes to knowledge by developing a composite scale for measuring innovation attributes specifically adapted to management accounting innovation, which can be used in future studies.

The authors compare findings from two studies conducted in an Irish context: a survey of the usage and utilization of management tools and techniques, and a survey of the top challenges facing managers. Although there were some cases where the utilization of the tools and techniques appeared to match the challenges facing the managers, in general this was not the case. The article concludes that rationales for investing in management tools need to be explored in greater detail in order that they might better meet challenges managers face.

The purpose of this paper is to assess the current quality management practices of service sector SMEs in Pakistan, and to provide an insight for policy development for SMEs.

A focused investigation of 100 SMEs in northern Pakistan was conducted through focused interviews and e‐mail survey. The survey is based on a list of 19 quality management techniques selected through Delphi research.

A significant gap is reported between the knowledge of quality management techniques and their usage by SME entrepreneurs. The results show strong usage of CRM related techniques while low usage of suppliers' development related and statistically extensive techniques. Significant correlation is found between the usage of TQM and other quality management techniques, particularly six sigma and 5S.

The results offer insight into quality management practices in Pakistani SMEs which represent the broader South Asian business culture that is host to a huge share of outsourcing from developed economies. Besides being of huge value to policy makers in the country, the results are useful for firms in developed economies that outsource their businesses to developing economies in South Asia.

The paper provides an insight into the quality management practices of Pakistani SMEs.

Outlines the main findings of a longitudinal study into the use and application of quality management tools and techniques in a speciality chemicals manufacturer. Finds that the use of a particular tool or technique is related to the stage of development of the organization’s improvement process and, in the early phase of the improvement process, tools and techniques were used in a haphazard manner, which improved with operating experience. Points out that those tools and techniques which were introduced in relation to a defined need were better understood and utilized than those which were applied company‐wide and without a specific use in mind at the time of the training. Highlights the fact that soundly based training delivered by credible trainers is vital to early success in the use of tools and techniques.

The purpose of this paper is to investigate whether business strategy influences strategic management accounting (SMA) usage. Business strategy has been operationalized through strategic pattern, mission and positioning.

The paper is based on an internet questionnaire survey of Italian companies. Multiple regression analysis is used to test the impact of strategic variables (pattern, mission and positioning) on SMA usage. Company size is included as control variable.

Several SMA techniques appear to be used in Italian companies as they are in other countries investigated in different studies. Customer accounting, competitive position monitoring, competitor performance appraisal based on published financial statement and quality costing represent the most widely used SMA techniques in the Italian sample. From the regression analysis, both defender‐ and cost leader‐type of strategy are found to be more willing to use SMA techniques addressing cost information.

The issue, common in contingent research, of business strategy definition and operationalization constitutes the main limitation of the paper; in an attempt to restrict its effect, it uses three strategic typologies (pattern, mission and positioning) and employs a measurement method used in previous studies. A second issue concerns the definition of SMA techniques. There is no concurred list of SMA techniques in the literature and further discussion is expected in the future.

First, empirical evidence is provided to a field (SMA) where empirical research is needed in order to be comparable with traditional management accounting techniques. Second, for the first time in SMA studies, a framework is employed that considers all of the three main strategic variables (pattern, mission and positioning) used in management accounting literature. As a result, the loose coupling between SMA techniques and business strategy typologies indicates (with the possible exception of cost‐related SMA techniques) that the same SMA technique can support different strategic approaches of the company.

To demonstrate transparency and accountability, the three boards in this study are required to meet in public in front of an audience, although the boards reserve confidential issues for discussion in private sessions. This study examines boardroom public accountability, contrasting it with accountability in board meetings held in private. The study adopts Erving Goffman's impression management theory to interpret divergences between boardroom behaviour in public and private, or “frontstage” and “backstage” in Goffman's terminology.

The research observes and video-records three board meetings for each of the three boards (nine board meetings), in public and private. The research operationalises accountability in terms of director-manager question-and-answer interactions.

In the presence of an audience of local stakeholders, the boards employ impression management techniques to demonstrate accountability, by creating the impression that non-executive directors are performing challenge and managers are providing satisfactory answers. Thus, they “save the show” in Goffman terms. These techniques enable board members and managers to navigate the interface between demonstrating the required good governance and the competence of the organisations and their managers, while not revealing issues that could tarnish their image and concern the stakeholders. The boards need to demonstrate to the audience that “matters are what they appear to be”, even if they are not. The research identifies behaviour consistent with impression management to manage this complexity. The authors conclude that regulatory objectives have not met their transparency aspirations.

For the first time, the research studies the effect of transparency regulations (“sunshine” laws) on the behaviour of boards of directors meeting in public. The study contributes to the embryonic literature based on video-taped board meetings to access the “black box” of the boardroom, which permits a study of impression management at board meetings not previously possible. This study extends prior impression management theory by identifying eleven impression management techniques that non-executive directors and managers use and which are unique to a boardroom context.

Construction cost management is one of the important processes that should be achieved effectively and accurately for successful project delivery. Modern-day construction cost management demands a high level of spatial skills. Augmented reality (AR) can potentially increase the stakeholders’ spatial skills as a supportive technology to traditional cost management tools and techniques. AR is a breakthrough technology that could considerably ease execution in various industries, but AR applicability in cost management has not been studied extensively. Thus, this study aims to explore the use of AR in construction cost management tools and techniques.

Data were collected using a qualitative approach consisting of two rounds of the Delphi technique. A total of 22 experts in the construction and information technology fields were interviewed using a purposive sampling technique. The manual content analysis helped analyse data.

The study identified AR features with the potential to increase the usage of cost management tools and techniques. AR can enable spatial skills (abilities, thinking and tasks) in most cost management tools and techniques. However, technical, cultural and technical and cultural barriers obstruct the use of AR in the construction industry.

The usage of AR in construction cost management tools and techniques has not been examined in detail until now. Thus, the study was developed to meet the industry needs and fill the literature gap to investigate the potential use of AR in construction cost management tools and techniques.

The general purpose of this paper is to give Sapolsky's classical study of the Polaris Project, written in 1972, the credits it actually earns. In addition, there are two more specific aims: to discuss the role and usage of project management techniques, such as PERT (programme evaluation and review technique), in the practices of project execution; and to display the power of thorough empirical case studies in order to deepen our understanding of the realities of project execution.

The paper constitutes a detailed review of the content and contributions of the book The Polaris Systems Development written by Harvey M. Sapolsky in 1972. The paper presents the main ideas of the book and discusses its implications for contemporary project management research.

Sapolsky's work, The Polaris Systems Development, is an important account of some of the most significant courses of events in the birth and formation of project management, especially the creation of PERT as a technique for project coordination. However, by going beyond the rhetorical surface of the project management, Sapolsky shows that PERT never played the role in Polaris that it is generally claimed to have had. The paper puts these findings in context and discusses why this has been ignored in project management research so far.

Scholars focusing on project management research need to distance themselves from its historical tight bounds to project management textbooks and administrative project management techniques. There is a strong need for a broader empirical basis and pluralism in theoretical perspectives in the study of the realities of project execution.

The paper recapitulates a classic account of the formative period of project management, which so far has generally been ignored in project management research. In addition, it discusses three functions of project planning techniques: boundary objects for coordination, political features for legitimacy and trust building, and cognitive means for the social construction of a predicable future.