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The purpose of this study is to propose a comprehensive strategic model to manage profitability. Strategic management accounting concepts and tools are adopted to explore and manage the main profitability drivers (cost, assets, and revenue).

A deductive approach is used to identify the variables of the profitability model. Phase one of this study rely on reviewing prior literature in the field in order to identify the key profitability drivers that uses in managing profitability (costs, assets and revenue).Phase two of the research focuses on testing the perceptions of the managers of Egyptian “Information and communications technology” sector, the relative merits of such a model.

The most important finding in the current study, which has not been investigated in previous studies, is that the proposed comprehensive profitability model which contains cost, the assets and revenue techniques was a better predictor of profitability than the alternative models, which contain a combination of two variables.

As the first study of its kind, this model contributes to the theoretical literature in the field. It is also a practical contribution in managing profitability of the Egyptian “Information and communications technology” sector.

This study investigates the effect of total quality management (TQM) on small and medium enterprises (SMEs) ' profitability by examining whether the new TQM dimensions of risk management, digitalization, stakeholder management and system deployment, facilitate the impact of traditional TQM dimensions on profitability.

A structured survey of 271 Finnish SMEs divided into industry companies and service companies was used.

Risk management facilitates the relation between continuous improvement and company profitability. Digitalization does not facilitate the relation between TQM dimensions and company profitability. Stakeholder management facilitates the relation between management/leadership and company profitability, customer focus and company profitability and continuous improvement and company profitability. System deployment does not facilitate the relation between TQM dimensions and company profitability.

Most prior studies are based on the traditional TQM classification. The TQM dimensions of this study are more comprehensive than previous studies and take into account the latest trends in business development. The findings of this study differ from most previous studies and provide a source of reflection for SME management on how TQM should be implemented so that it affects the company's profitability.

This research aims to examine the effect of Tier-1 capital, risk management, and profitability on performance of Indonesia commercial banks.

The research population consisted of all commercial banks listed in the Indonesia Stock Exchange periods of 2010 to 2014 with a total of 42 companies. The statistical analysis for testing the hypothesis using structural equation modeling (SEM) covariance based using WarpPLS.

Research result shows that Tier-1 capital has a positive effect on capital on risk management; risk management has a positive effect on performance, but risk management does not have an effect to profitability; profitability has a positive effect on performance; and Tier-1 capital has a negative effect on profitability. On the other hand, profitability has a negative effect on Tier-1 capital and performance has a positive effect on Tier-1 capital, whereas Tier-1 capital does not have an effect on performance.

The originality of this research can be seen from the causal relationship between the effects of Tier-1 capital, risk management and profitability on performance of commercial banks in the context of stock performance among Indonesia commercial banks. In addition, previous research findings remain inconsistent between one another. By conducting this research, it is expected that more consistent research findings than the previous ones can be generated. Sluggish global economic conditions which result in declined bank performance are an interesting topic to investigate.

The purpose of this paper is to examine the need for a statistical approach in the development of personnel aspiring for a technical manager/technical team leader position in order to increase corporate profitability. It outlines the details of management training for managerial positions by chronicling the research of thirty academic studies in management strategy as well as real world experiences, which provides a statistical viewpoint for the development of a technical manager/technical team leader as a significant contributor to profitability within the corporate landscape.

This study begins by validating the strategic management model (Process 1), which states that managerial influences in the organization are important to consider and greatly affect the profitability of a corporation. Statistical methodologies are introduced as tools for the analysis in the development of the technical management/technical team leader position. Using interval-based analytical hierarchy process (i-AHP), the beginning of the process to develop a manager starts with Process 2 at their initial position, developing an employee using personnel management techniques and statistically measuring motivation and commitment. After the employee has demonstrated their abilities and gained knowledge of the people and processes, another assessment is conducted to enter the employee into a development position; Process 3. Process 3 considers the key metrics which will be necessary to allow the employee to develop corporate advantages. Process 4 shows the critical concepts (Process 1 and Process 2) that managers must consider when taking a technical manager/technical team leader role, including personnel development, knowledge management, and project management.

Corporate profitability is profoundly dependent on the development of employees throughout their careers. The profitability achieved within a corporation landscape can be evaluated and improved through the proposed processes. These processes not only can improve the ability for a newly appointed technical manager/technical team leader to overcome obstacles and navigate difficult situations but also increase the chances for: developing employees to increase corporate profitability, increase corporate profitability themselves, and to develop as a future manager who will be significantly increasing corporate profitability.

This study proposed the statistical processes to develop a technical manager/technical team leader candidate by creating a link between the initiation of the employee’s career, their future job positioning, team working skills, leadership attributes, development of technical management/technical team leading skills, and later management skills to increase corporate profitability.

This paper aims to examine the effects of Tier-1 capital toward risk management and profitability on the performance of Indonesian Commercial Banks.

The research population consisted of all commercial banks listed on the Indonesia Stock Exchange. The data were in the form of financial statements of commercial banks for the periods of 2012 to 2016 with a total of 42 companies (bank). From a total of 42 commercial banks listed in the Indonesia Stock Exchange, not all of them met the criteria. Commercial banks that meet these criteria are as many as 28 banks are sampled research.

Tier-1 capital has a positive direct effect on risk management, Tier-1 capital has a positive indirect effect on profitability with risk management as a mediation variable, risk management has a positive direct effect on profitability, Tier-1 capital has a positive indirect effect on performance with risk management and profitability as mediation variables, risk management has a positive indirect effect on performance with as mediation variable and profitability has a positive impact on performance.

The originality of this research can be seen from the causal relationship between the effects of Tier-1 capital, risk management and profitability on the performance of commercial banks in the context of stock performance among Indonesia commercial banks. Also, the analysis tools using multiple fixed effect panel data models in this research as a novelty in this research. In addition, previous research findings remain inconsistent with one another. By conducting this research, it is expected that more consistent research findings than the previous ones can be generated. Sluggish global economic conditions, which result in declined bank performance are an interesting topic to investigate. The paper uses an original sample, 28 Indonesian banks in 2012-2016. Also, it links Tier 1 capital with risk management and performance in a novel theoretical framework.

This study examines the effect of working capital management on profitability of listed manufacturing firms in Ghana.

The study employs a quantitative research approach within the causal research design using a balance panel of 20 manufacturing listed firms from 2015 to 2019.

The study reveals that inventory management, account receivables, account payables, cash conversion cycle, current asset, current ratio and firm size have positive effects on return on assets (ROA) and return on return on equity(ROE) whilst leverage affects them negatively.

The study only covers 20 manufacturing firms generally due to data unavailability. However, the outcome has useful information for manufacturing firms.

The study brings to light effective ways of improving the profitability of manufacturing firms through policies.

The findings are beneficial to manufacturing firms and countries for the purpose of improving performance of firms and welfare of the people through direct and indirect chain effects of increasing investments, remunerations and scales of production.

This study adds insights into the existing literature on working capital management namely methodology, effects of components on profitability of manufacturing firms and socioeconomic implications- evidence from Ghana.

This paper aims to report the results of an investigation of the relative importance of working capital management, measured by the cash conversion cycle (CCC), and its components (inventory, accounts receivable and accounts payable) to the profitability of SMEs.

The paper employs panel data regression analysis and a questionnaire survey on a sample of 133 Alternative Investment Market (AIM) listed SMEs. The panel data analysis utilises financial data for the period 2005 to 2009. The questionnaire survey results are based on 19 SMEs that responded.

Panel data analysis results show that the management of accounts payable (AP) and accounts receivable (AR) is important for SMEs profitability. However, AP management is relatively more important than AR management. Inventory (INV) and CCC management is not important for SMEs profitability. Questionnaire results suggest that management of CCC and all its components is perceived as important for SMEs profitability. In terms of relative importance, AR management is most important, followed by AP, INV and CCC respectively.

The sample is limited to AIM listed SMEs, and therefore the findings cannot be generalised to all companies.

Overall the results imply that the SMEs need to concentrate their limited resources on managing AR and AP in order to be more profitable.

The study is the first to investigate the relative importance of WCM and its components to SMEs profitability and use both regression analysis and questionnaire survey.

The purpose of this paper is to examine the effect of working capital management on firms’ performance for a sample of firms listed on a small emerging market, namely Amman Stock Exchange.

The paper includes a conceptual as well as empirical analysis, in which data from a sample of listed firms for the period from 2000 to 2008 are analyzed to examine if more efficient working capital management improves firms’ accounting profitability and firms’ value. Cash conversion cycles as well as its components are used as measures of working capital management skills. In this study, two performance measures are used: one accounting and one market measure, believing that wealth maximization is shareholders’ main concern. To bring up more robust results, this study used more than one estimation technique, including panel data analysis, fixed and random effects, and generalized methods of moments.

Using robust estimation techniques this study found that profitability is affected positively with the cash conversion cycle. This indicates that more profitable firms are less motivated to manage their working capital. In addition, financial markets failed to penalize managers for inefficient working capital management in emerging markets.

The paper's originality and value lies in suggesting that policy makers in emerging markets need to motivate and encourage managers and shareholders to pay more attention to working capital through improving investors’ awareness and improving information transparency.

The paper aims to investigate the dynamic relationship between working capital management and firm profitability for a sample of firms from eight European Union (EU) countries for the period 2006–2015.

The panel regression model is used in the study. Firm profitability is measured using the return on assets (ROA) ratio, whilst cash conversation cycle, financial leverage, size, tangibility and cash flow ratio are used as independent variables. The novelty of this study is the use of cash flow ratio to develop the analysis firms by dividing them as healthy and nonhealthy.

The paper reveals that working capital management affects firm profitability, and a positive relationship exists between them. The paper shows differences of working capital management and firm profitability across countries. The striking result of this study is that an inverted U-shape relationship exists between working capital management and firm profitability. Whereas the findings suggest that firms should be as close as possible to the optimal length of cash cycle to increase profitability, and managers should give a priority to working capital optimization.

The authors consider results of this study relevant to both researchers and business policymakers in the field of working capital management policies.