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In a study of the development of process technology in the process industry, 25 potential success factors were developed and later ranked in a survey to R&D managers in the European process industry. The results show that success factors for process development and product development are different, but also that success factors for process improvement and process innovation are different. For R&D managers in the process industry, the success factors can be used as a “shopping list” for the development of a company‐specific list of success factors for process development. The difference between success factors for process improvement and process innovation indicates that there is a need to better distinguish between process development work of different nature and content.

Section 404 of the Sarbanes–Oxley Act (SOX) altered the relationship between auditors and their clients by requiring an external audit of companies’ internal controls. Regulatory guidance is interpreted and applied by external auditors to comply with SOX. The purpose of this paper is to apply service operations management theories and techniques to the internal control audit process to better understand the role regulatory guidance plays in audit services. We discuss service operations management theories that apply to the production of audit services and employ the operations management technique of simulation to examine the effects of a historical relationship between the client and the auditor, information sharing between the client and the auditor, and the auditor’s perceived risk of the client on the internal control audit process. The application of service operations management theories and the simulation results illustrate that risk and information sharing are key factors for the audit process. The results suggest the updated Public Company Accounting Oversight Board guidance from Auditing Standard 2 to Auditing Standard 5 appropriately increased audit effectiveness by encouraging risk-based judgments and information sharing. This paper merges accounting and service operations management research to examine the effects of regulatory guidance on the internal control audit process. The paper uses simulation to illustrate the importance of interpreting regulatory guidance and the specific effects of risk and information sharing on the internal control audit process.

Agile principles have been widely used in software development team practice since the creation of the Agile Manifesto. Studies have examined variables related to agile principles without systematically considering the relationships among key team, agile methodology, and process variables underlying the agile principles and how these variables jointly influence the achievement of software development agility. In this study, the authors tested a team/methodology–process–agility model that links team variables (team autonomy and team competence) and methodological variable (iterative development) to process variables (communication and collaborative decision-making), which are in turn linked to software development agility (ability to sense, respond and learn).

Survey data from one hundred and sixty software development professionals were analyzed using structural equation modeling methods.

The results support the team/methodology–process–agility model. Process variables (communication and collaborative decision-making) mediated the effects of team (autonomy and competence) and methodological (iterative development) variables on software development agility. In addition, team, methodology and process variables had different effects on the three dimensions of software development agility.

The results contribute to the literature on organizational IT management by establishing a team/methodology–process–agility model that can serve as a basis for developing a core theoretical foundation underlying agile principles and practices. The results also have practical implications for organizations in understanding and managing holistically the different roles that agile methodological, team and process factors play in achieving software development agility.

This paper aims to identify and discuss how process and people factors influence the successful implementation of organisational interface management in offsite bathroom construction.

A literature review identified 16 process and people factors. A mixed method approach was used to analyse data from eight offsite bathroom case study projects. A ranking approach determined the main process and people factors, consequently analysed using (Minitab) Frequency analysis, the Wilcoxon Signed Rank test and thematic analysis to establish the contributing sub-factors and their inter-relationships, to each other and to the literature. These factors and sub-factors formed the final conceptual model, bringing together interface management and offsite bathroom construction.

The nine factors instrumental to the conceptual model include six process factors: procurement, design management, supply chain management, health and safety, tolerance and quality and three people factors: communication, client/design team and project manager, reflecting the construction industry focus on hard processes over soft. The role of the project manager and communication, however, are the main factors which contribute to overall project success. Direct management of the offsite works by the contractor’s project manager is also highly significant.

Limitations include the (UK) geographical focus of the research and the focus on bathroom pods in buildings.

The research recognises three people (social) factors: communication, client/design team and project manager, with the first and third being the main factors which contribute to overall project success.

Originality stems from the focus on organisational interface management and how this relates to offsite bathroom construction (a practice gaining considerable momentum in industry) and the resultant model. Being grounded on more than one body of academic literature as well as 8 case studies and 82 industry interviews, there is value to both researchers and construction industry practitioners alike.

The belief-adjustment model has been an integral part of accounting research in belief revision, especially in the examination of order effects. Hogarth and Einhorn ((1992) Cognitive Psychology, 24, 1–55) created the belief-adjustment model to serve as a theoretical framework for studying individuals’ decision-making processes. The model examines several aspects of decision-making, such as encoding, response mode, and task factors. The purpose of this chapter is to provide a comprehensive examination of the accounting studies that have used the theoretical framework of the belief-adjustment model in auditing, tax, and financial accounting contexts. Roberts’ ((1998) Journal of the American Taxation Association, 20, 78–121) model of tax accountants’ decision-making is used as a guideline to organize the research into categories. By using Roberts’ categorization, we can better sort out the mixed results of some prior studies and also expand the review to include a more comprehensive look at the model and its application to accounting. While many variables have been examined with respect to their effect on accounting professionals’ belief revisions, most studies examine them in isolation and do not consider the interaction effects that these variables may have. Our framework also identifies areas of the belief-adjustment model that need further research.

There are various methods to assess the failure of a road construction project that does not meet quality and performance standards. This study aims to evaluate the factors affecting the quality management of road construction projects in Indonesia by identifying the critical challenges in implementing quality management processes and examining the countermeasures to address these problems.

In this research, the quality management processes in Indonesian road construction projects are evaluated using a mixed quantitative and qualitative approach. Quantitative data obtained from two rounds of Delphi questionnaire surveys as the primary data source, and focus group interviews as the qualitative data are used to achieve the aims of this study.

It is found that from as early as in the preconstruction stage of a project, the availability of quality standards and documentation is problematic when implementing quality management processes. The critical factor of the quality control activities of a project and the quality management roles and responsibilities of the stakeholders during road construction is the project team. This constraint deals with the interaction of the competency, commitment, and mutual cooperation among the main stakeholders to ensure that quality management processes are implemented. This implementation is a part of controlling the road pavement materials, supervising the project activities according to a specified standard, and reporting the project performance. The findings of this study add parameters relating to quality management and quality processes in a road construction project area.

This study is the first to evaluate the quality management processes in the construction of Indonesian road projects. The investigation identifies and evaluates the causes of the persistence of poor road quality. All revealed constraints are substantial factors that hinder the implementation of quality management processes when delivering quality road products. This study addresses the key influencing factors and scenarios related to quality management during road construction projects in Indonesia and other developing countries as practical examples and provides case-based insights for construction practitioners and civil engineering academics in developed countries.

The purpose of this paper is to identify, through an exploratory meta-analysis, which process- and outcome-related antecedents have the strongest relationship to overall team performance. The secondary objective is to create an understanding of the extent to which relative research interest in each construct to date has aligned with its reported effects.

This study uses a random-effects meta-analysis on studies that have measured the relationship between at least one process or outcome factor and overall team performance. The number of studies, effect size and between-study variances are captured and analyzed for each process/outcome factor. Prior literature has explored relationships between various process/outcome factors and overall team performance. This study expands on previous literature by examining a comprehensive set of process/outcome factors and their relative impact on overall team performance.

A meta-analysis of 190 effect sizes extracted from 52 empirical studies over the past two decades (1999–2020) showed the specific process and outcome factors that most strongly contributed to overall team performance were efficiency, schedule and innovation. In addition, only a weak correlation was found between process and outcome factors’ relationships with overall team performance and how often they are studied in the research community.

This study contributes to the body of knowledge on team performance by examining prior research to identify the relevant impact of various process and outcome factors on overall team performance. In addition, this study also assesses the extent to which research interest in these factors has appeared to match their relative impact. Analyzing the relative impact of various process and outcome factors allows researchers and practitioners to better identify methods to create improvement in overall team performance. Based on the findings, prioritizing efficiency, schedule and innovation may promote overall team performance.

The purpose of this paper is to determine, first, the level to which ISO 9001 certified manufacturing companies adopt process management and improve quality, second, the latent factors of process management and quality improvement, and finally, the relationships between the latent factors extracted.

A research project was carried out in 196 ISO 9001 certified manufacturing companies operating in Greece. A structured questionnaire was designed and pilot tested and then addressed to management representatives of the companies. Descriptive statistics were used in order to determine the level of process management adoption and the level of quality improvement. Exploratory and confirmatory factor analyses were also applied to extract the latent factors of process management and quality improvement and to assess their reliability and validity. The relationships between the latent factors were determined through structural equation modelling.

Two latent factors were extracted with respect to process management (the core process management practices and the supporting quality tools) and one latent factor with respect to quality improvement. The findings revealed that the ISO 9001 certified manufacturing companies implement to a high degree of the core process management practices, in contrast to the supporting quality tools. Notwithstanding, significant quality improvement is achieved. According to the structural model, the core process management practices have a strong, positive and direct effect on quality improvement. The supporting quality tools have an indirect effect on quality improvement through their significant correlation with the core process management practices.

This paper describes a reliable and valid model that analyzes process management in two latent factors (the core process management practices and the supporting quality tools). The model also depicts the effects of these latent factors on quality improvement of ISO 9001 certified manufacturing companies.

In order to minimize the impact of variability on performance of the process, proper understanding of factors interdependencies and their impact on process variability (PV) is required. However, with insufficient/incomplete numerical data, it is not possible to carry out in-depth process analysis. This paper presents a qualitative framework for analyzing factors causing PV and estimating their influence on overall performance of the process.

Fuzzy analytic hierarchy process is used to evaluate the weight of each factor and Bayesian network (BN) is utilized to address the uncertainty and conditional dependencies among factors in each step of the process. The weighted values are fed into the BN for evaluating the impact of each factor to the process. A three axiom-based approach is utilized to partially validate the proposed model.

A case study is conducted on fused filament fabrication (FFF) process in order to demonstrate the applicability of the proposed technique. The result analysis indicates that the proposed model can determine the contribution of each factor and identify the critical factor causing variability in the FFF process. It can also helps in estimating the sigma level, one of the crucial performance measures of a process.

The proposed methodology is aimed to predict the process quality qualitatively due to limited historical quantitative data. Hence, the quality metric is required to be updated with the help of empirical/field data of PV over a period of operational time. Since the proposed method is based on qualitative analysis framework, the subjectivities of judgments in estimating factor weights are involved. Though a fuzzy-based approach has been used in this paper to minimize such subjectivity, however more advanced MCDM techniques can be developed for factor weight evaluation.

As the proposed methodology uses qualitative data for analysis, it is extremely beneficial while dealing with the issue of scarcity of experimental data.

The prediction of the process quality and understanding of difference between product target and achieved reliability before the product fabrication will help the process designer in correcting/modifying the processes in advance hence preventing substantial amount of losses that may happen due to rework and scraping of the products at a later stage.

This qualitative analysis will deal with the issue of data unavailability across the industry. It will help the process designer in identifying root cause of the PV problem and improving performance of the process.

This paper aims to identify, analyze and categorize the major readiness factors for implementing Lean Six Sigma (LSS) in health-care organizations using total interpretive structural modelling technique. The readiness factors are identified would help the managers to recognize the areas that lack and provide importance to the successful implementation of LSS in those areas. The paper further intends to understand the hierarchical interrelationships among the readiness factors identified using dependence and driving power.

In total, 16 readiness factors are identified from the literature review and expert opinions are collected from hospitals. The scheduled interview is conducted based on a questionnaire survey in hospitals in the Indian context to identify the relevance of the relations among the readiness factors. The expert opinions are used in the initial reachability matrix and interpretative interaction matrix. Matrix impact cross multiplication applied to classification (MICMAC) analysis uses dependence and driving power to understand the hierarchical relationship among the readiness factors identified.

The result indicates that customer-oriented and goal management cultures are the key readiness factors for LSS. The execution technique and training are given according to the current demand of customers and goal change of organization. The manager needs to concentrate more on readiness factors to formulate the execution process of LSS for continuous improvement of the health-care organization. The readiness level helps the manager to identify the target area for LSS execution.

This research focuses mainly on readiness factors for the implementation of LSS in the health-care industry.

This study would be useful for researchers and practitioners to understand the readiness factors before starting the implementation process of LSS.

Many research studies are being done on the success and failure rate of implementation of factors. The present study identifies the readiness factors related to LSS, especially for the health-care industry.