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1 – 5 of 5This 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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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, ΔPACnew < ΔFCnew, TQCnew < TQCcurrent, (FC/PC)new>(FC/PC)current and (AC/PC)new<(AC/PC)current are proposed as feasible conditional-quantitative improvement criteria.
Research limitations/implications
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.
Practical implications
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.
Originality/value
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.
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Michael Boadi Nyamekye, Edward Markwei Martey, George Cudjoe Agbemabiese, Alexander Kofi Preko, Theophilus Gyepi-Garbrah and Emmanuel Appah
This paper aimed to test a proposed framework highlighting strategic green marketing initiatives and how they drive new technology implementation towards green corporate…
Abstract
Purpose
This paper aimed to test a proposed framework highlighting strategic green marketing initiatives and how they drive new technology implementation towards green corporate performance, underpinned by institutional isomorphism.
Design/methodology/approach
The study used a quantitative method and convenience sampling approach in gathering data using adapted questionnaires to solicit first-hand information from 225 employees of small and medium-sized enterprises (SMEs) in the tourism and hospitality sector underpinned by the theory of institutional isomorphism.
Findings
The study shows that green communication and green strategy alignment have significant predictive effects on new technology implementation. Cultural isomorphism significantly moderated the effects of implementing new technology (i.e. green communication and strategy alignment). In addition, “new technology implementation had a significant predictive effect on green corporate performance”. Meanwhile, the moderation effect of “green creative behaviour on the new technology-green corporate performance dyad was positive but insignificant.”
Originality/value
The study’s novel framework confirms how green communication strategy and green strategy alignment complement cultural isomorphism to explain the impact of new technology implementation on green corporate performance, underpinned by institutional isomorphism.
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Waheed Ali Umrani, Alexandre Anatolievich Bachkirov, Asif Nawaz, Umair Ahmed and Munwar Hussain Pahi
This study examines the impact of inclusive leadership on two important work outcomes, i.e., employee performance and well-being. In order to better understand the above…
Abstract
Purpose
This study examines the impact of inclusive leadership on two important work outcomes, i.e., employee performance and well-being. In order to better understand the above relationships, this study theorizes that employee psychological capital is a mediating mechanism and family motivation is a moderating mechanism.
Design/methodology/approach
The authors collected 370 responses in three different time waves with an interval of one week. All the constructs of the study were rated by employees except for the supervisor’s family motivation, which was rated by their supervisors. Given the predictive nature of the study, partial least squares structural equation modeling (PLS-SEM) was used for data analysis.
Findings
The authors' findings confirm the mediating role of employee psychological capital in the relationship between inclusive leadership and employee performance and in the relationship between inclusive leadership and employee well-being. The moderating effects of supervisor family motivation in the relationship between inclusive leadership and employee performance were also significant; however, the authors did not find empirical support for the moderating effects of family motivation in the relationship between inclusive leadership and employee well-being.
Originality/value
Drawing on the conservation of resources (COR) theory, the present study extends the authors' understanding of the unique ways in which inclusive leadership improves employee performance and benefits their well-being.
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Tai Wai Kwok, Siwei Chang and Heng Li
The unitized curtain wall system (UCWS), one of the prefabricated technologies, is increasingly attracting attention in the Hong Kong construction industry. However, this…
Abstract
Purpose
The unitized curtain wall system (UCWS), one of the prefabricated technologies, is increasingly attracting attention in the Hong Kong construction industry. However, this innovative technology still lacks on-site implementation in high-rise residential buildings. To promote its development, this study aims at identifying the influential factors of UCWS adoption in Hong Kong's high-rise residential buildings from a multi-stakeholder perspective.
Design/methodology/approach
Factors were first selected through an in-depth literature review and a semi-structured interview. Then the factors were validated through a questionnaire survey using Cronbach's Alpha Reliability Test. Next, the factors were ranked regarding their importance using mean-score ranking and standard deviation. Meanwhile, different stakeholders were clustered using an experimental factor analysis (EFA) model to find the shared preferences (namely common factors).
Findings
The result shows that reduction of construction time (B1) and insufficient site storage area (C1) are the most important factors. The six stakeholder groups were clustered into two segments. B1 and improved quality control are the shared interests. While C1 and the need of specification change are the common concerns.
Originality/value
There are two major breakthroughs in this study. First is the novelty of research objects. UCWS, particularly its application preference in high-rise residential buildings, has rarely been studied, yet it is urgently required. Second is the novel research perspective. The influential factors were studied from a multi-stakeholder perspective. Not only the significant factors for six specific stakeholders but also the shared preference for stakeholder groups was identified. The findings contribute to promoting UCWS more targeted, efficient and comprehensive, as well as demonstrating the collaborative possibilities of multi-stakeholders.
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Maha Aon, Anne Katrine Graudal Levinsen, Taoufiq Abtal, Mouna Regragui, Che Henry Ngwa, Dominique Berhan Leth-Sørensen, Mohamed Bouharras, Majda Azzouzi, Adil Benjelloun, Nisrine Riffai and Marie Brasholt
High rates of suicide and self-harm are reported in prisons in Western countries, while fewer studies exist from a non-Western context. This study aims to identify rates of…
Abstract
Purpose
High rates of suicide and self-harm are reported in prisons in Western countries, while fewer studies exist from a non-Western context. This study aims to identify rates of suicide, non-fatal suicide attempts and self-harm in Moroccan prisons and to better understand the context, methods, tools, predictors and profile of persons engaged in the acts.
Design/methodology/approach
The authors report findings from a mixed-methods study carried out before an intervention project. The study consists of a systematic literature review, an analysis of suicide case files, a quantitative survey on suicide attempts and self-harm, as well as interviews and focus group discussions. The authors calculate suicide, suicide attempt and self-harm rates and present descriptive data on the incidents. The authors use regression models to explore the association between the number of incidents per individual and selected predictors, adjusting for clustering by institution.
Findings
Over a four-year period, 29 detained persons in Morocco died by suicide (average annual suicide rate 8.7 per 100,000). Most were men under the age of 30. Hanging accounted for all but one case. In one year, 230 suicide attempts were reported. Over a three-months period, 110 self-harm cases were reported from 18 institutions, cutting being the most common method. Self-harm was significantly more prevalent among persons with a life sentence or repeated incarcerations.
Research limitations/implications
To make the study manageable as part of an intervention project, the authors collected data on suicides and suicide attempts from all prisons, while data on self-harm were collected from fewer prisons and over a shorter time period. The authors did not collect comparable information from detained persons who did not die by suicide, attempt suicide or self-harm. This prevented comparative analyses. Further, it is possible that self-harm cases were not reported if they did not result in serious physical injury. Data were collected by prison staff; thus, the voice of incarcerated persons is absent.
Practical implications
This study provided a solid basis for designing an intervention project including the development of a national prison policy and guidelines on suicides, suicide attempts and self-harm and a country-wide training program for prison staff. It also led to a better surveillance system, allowing for trend analysis and better-informed policymaking. The qualitative results helped create an understanding of how staff may trivialize self-harm. This was integrated into the training package for staff, resulting in the creation of prison staff trainers who became the strongest advocates against the notion that self-harm was best ignored.
Originality/value
To the best of the authors’ knowledge, this is the first published data on suicide and self-harm in Moroccan prisons. It underscores the necessity for the intervention project and gives valuable insights into suicide and self-harm in a non-Western prison context. Further research is needed to assess whether the findings are typical of the region.
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