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Book part
Publication date: 15 August 2004

Malivan Praditteera

The academic library is an important component of any university and is responsible for providing academic and research support to all members of the university community…

Abstract

The academic library is an important component of any university and is responsible for providing academic and research support to all members of the university community. At present, higher education institutions in Thailand are trying to evaluate and improve their quality by implementing quality assurance models/mechanisms. Libraries, as critical supporting organizations in these institutions, also need to improve their quality. As a service organization, academic libraries are faced with the need to satisfy their clientele and to measure and evaluate their services. There is a need, therefore, for librarians to take positive steps to insure that their clients receive quality services.

Details

Advances in Library Administration and Organization
Type: Book
ISBN: 978-1-84950-284-9

Book part
Publication date: 16 September 2022

Lovinska Liudmyla and Kucheriava Maria

Introduction: In the context of globalisation processes, the necessity to create appropriate information support for management decisions at various levels becomes…

Abstract

Introduction: In the context of globalisation processes, the necessity to create appropriate information support for management decisions at various levels becomes increasingly important: at the international, national and enterprise levels. The source of such data is financial reporting. The last leads to increase attention from key users (investors, lenders, other users) to the reliability and quality of financial reporting data. The study of scientific literature and best foreign practices made it possible to identify problems of the theoretical, organisational and methodological background of preparing high-quality financial statements and their assessment, particularly the lack of a unified interpretation of the financial reporting quality concept. The necessity to identify a theoretical basis for assessing financial reporting quality has led to the relevance of this study.

Aim: Scientific substantiation and improvement of theoretical provisions of methodology development for financial reporting quality assessment.

Methods used within the study are the following: Analysis, synthesis, operational approach, bibliographic analysis, generalisation.

Findings: The application of an operational approach to the formulation of the definition of financial reporting quality has made it possible to create the basis for its assessment. This approach involves descriptions of the principles of clarity and uniformity. The authors define the concept of ‘financial reporting quality’, formulating the theoretical principles for financial reporting assessment as the process of establishing compliance of financial statements with a specific list of qualitative characteristics.

Details

The New Digital Era: Other Emerging Risks and Opportunities
Type: Book
ISBN: 978-1-80382-983-8

Keywords

Book part
Publication date: 9 June 2020

Anna Purwaningsih and Indra Wijaya Kusuma

This study examines associations between accrual earnings management (AEM) and real earnings management (REM), and earnings quality between countries considered under…

Abstract

This study examines associations between accrual earnings management (AEM) and real earnings management (REM), and earnings quality between countries considered under insider economics and outsider economics clusters. Countries included in the outsider economics cluster are Singapore, Malaysia, and Hong Kong. Meanwhile, countries included in the insider economics cluster are Indonesia, the Philippines, and South Korea. Earnings management practices have changed from AEM to REM since the publication of the Sarbanes Oxley Act and DFA 954 implementation of the Claws back provision policy in the United States.

Research data were obtained from the Bloomberg database, 2010–2016. Regression analysis and t-test were utilized. This study compared AEM and REM to determine which is stronger based on country clusters, as well as the association between AEM or REM and earnings quality.

The results of this study indicate that AEM and REM are associated with the quality of earnings in the insider economics cluster. However, AEM and REM are not associated with earnings quality in the outsider economics cluster. Furthermore, associations between AEM and earnings quality are stronger than associations between REM and earnings quality in insider economics cluster.

Article
Publication date: 12 January 2023

Hasan Uvet, Saban Adana, Hasan Celik, Sedat Cevikparmak and Yavuz Idug

Performance-based contracting (PBC) has been gaining popularity over the years. However, empirical studies investigating the impact of PBC features have been limited. The…

Abstract

Purpose

Performance-based contracting (PBC) has been gaining popularity over the years. However, empirical studies investigating the impact of PBC features have been limited. The main purpose of this study is to investigate the effect of PBC features leading to quality investment that fosters financial benefits.

Design/methodology/approach

After examining the validity and reliability of scale items through confirmatory factor analysis, this study tested hypotheses using covariance-based structural equation modeling of survey data from 381 supply, logistics and operations managers.

Findings

The findings reveal the impact of PBC features (joint knowledge generation, goal congruence and incentive alignment) on financial benefits and the mediation impact of quality investment between these features and financial benefits. The upfront investment for quality enhancement was found facilitator of PBC features to achieve financial benefits. The findings also reveal the importance of collaborative communication and information sharing for knowledge generation that leads financial benefits through quality investment. This study shows that PBC governance strengthens the theory of relational view by empowering collaborative efforts and aligning goals and incentives within downstream suppliers for knowledge generation and quality enhancement.

Research limitations/implications

An analysis of PBC features by industry would be very beneficial in differentiating between and more thoroughly understanding the commonalities and differences across various sectors. Investigating how these change across industries would also help identify any bias in PBC implementation.

Practical implications

This study illustrates that it will be practical and beneficial for suppliers to understand the major drivers of quality investment and the relationship between quality investment and the financial benefits of selecting PBC.

Originality/value

Unlike most previous studies, this research contributes to the literature in that it is one of the relatively few examples of empirical research on PBC features. Overall, the findings of this study will improve our understanding of how PBC features enhance upfront investment in quality and improve financial benefits.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 10 January 2023

Eijaz Ahmed Khan, Andrew Cram, Xiaoxia Wang, Khanh Tran, Michelle Cavaleri and Md Jahidur Rahman

Critically, to improve and manage online learning quality (OLQUAL), higher education providers need to regularly measure OLQUAL. Hence, a reliable measure of OLQUAL in…

Abstract

Purpose

Critically, to improve and manage online learning quality (OLQUAL), higher education providers need to regularly measure OLQUAL. Hence, a reliable measure of OLQUAL in higher education from the students' perspective is indispensable. Further, as a pioneer in examining OLQUAL outcomes in the online education context, we assert that satisfaction, trust and loyalty is a global assessment that follows the evaluation of OLQUAL. A model that delineates the perceived OLQUAL and its relationship with satisfaction, trust and loyalty are currently absent. Grounded on the cognition–affective–conation framework – this study presents the indicators of perceived OLQUAL and its influence on students' satisfaction and trust which further influences their loyalty.

Design/methodology/approach

To measure the OLQUAL instrument and proposed relationships – data were collected from 232 online undergraduate and postgraduate students. The results of confirmatory factor analysis measure five dimensions of perceived OLQUAL – comprising system quality, administrative quality, educational quality, transformative quality and social quality. Further, the proposed relationships were tested using structural equation modelling.

Findings

This study has successfully measured a second-order OLQUAL model on five primary quality dimensions (i.e. systems, administrative, educational, transformative and social). The findings confirm that students' satisfaction alone does not play a mediating role; rather, satisfaction and trust play a sequential mediating role between OLQUAL and loyalty.

Originality/value

Our new model provides a new tool for institutions and researchers to evaluate the quality of online education programs, as well as identify their strategy in developing and providing high-quality online learning to students.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 17 January 2023

Teresina Torre, Damiano Petrolo, Massimiliano Matteo Pellegrini and Daria Sarti

The study aims to deepen existing knowledge on the specific role of soft total quality management (TQM) practices in the ferry sector. Over the last decade, TQM practices…

Abstract

Purpose

The study aims to deepen existing knowledge on the specific role of soft total quality management (TQM) practices in the ferry sector. Over the last decade, TQM practices have been thoroughly restructured, allowing us to develop an appropriate framework through which the relevance of each practice to this particular sector can be explained.

Design/methodology/approach

A narrative case study has been conducted to enhance the quality orientation and soft TQM practices adopted by a medium-sized company in the ferry sector.

Findings

The study identifies five soft TQM practices that offer valuable contributions in terms of quality orientation. These are organised into a configurational and systemic approach according to a three-level framework. At the macro level, a customer-orientated approach is paramount, as this orientation clearly points out the fundamental values of TQM. Coherently, at the micro-level, employees should be trained, involved, and empowered to truly internalise and behave according to a quality orientation. At the meso-level, dedicated leadership should support these practices and foster their effectiveness across the organisational structure.

Research limitations/implications

The main limitation of this study is related to its narrative analysis. More empirically-grounded research should be used in the future to test the validity of the model.

Practical implications

TQM practices can leverage soft aspects, finding mutual integrations and offering reciprocal support if a bundle of practices is enforced and co-present across several layers of an organisational structure.

Originality/value

The model offers a configurational approach to help the ferry sector in leveraging soft TQM practices to implement TQM initiatives successfully. This is subject to external contingencies and thus requires adaptability and flexibility.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 25 January 2023

Thamaraiselvan Natarajan, Deepak V. Ramanan and Jegan Jayapal

Building on stimulus organism response theory, the current study examines the influence of pickup service quality of buy online, pickup in-store (BOPIS) service on the…

Abstract

Purpose

Building on stimulus organism response theory, the current study examines the influence of pickup service quality of buy online, pickup in-store (BOPIS) service on the BOPIS users' satisfaction, trust and commitment, subsequently leading to customer citizenship behavior (CCB). It examines the proposed relationships against boundary conditions, product categories and gender.

Design/methodology/approach

The research is descriptive, quantitative and cross-sectional investigation. It was conducted using data collected from 401 Indian omnichannel shoppers using a validated self-administered questionnaire. The proposed conceptual model was tested using Partial Least Squares-Structural Equation Modeling (PLS-SEM) and Partial Least Squares-Multi-group analysis (PLS-MGA).

Findings

The results indicate that pickup service quality in BOPIS positively impacts all the dimensions of relationship quality of the BOPIS users. Satisfaction and commitment directly affect CCB. However, trust impacts CCB indirectly through commitment. The moderating effect of the product category purchased and gender on specified relationships was tested. Results revealed the impact of pickup service quality on BOPIS users' trust and commitment differed across product categories. More impact was seen among users who purchased shopping and specialty goods. The study also found that trust-driven citizenship behavior was seen more among female BOPIS users when compared to males.

Research limitations/implications

The study is carried out on the Indian population, where omnichannel retailing is still nascent.

Originality/value

This study addresses the gap to investigate the value co-creation behavior (CCB) in the omnichannel retail context among BOPIS users. This study is the first to show that in-store pickup service quality in BOPIS might affect customer citizenship behavior through relationship quality dimensions, assessed against boundary conditions such as the product category and BOPIS user gender.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 17 April 2006

Yumin Liu and Jichao Xu

How to measure Quality Performance (QP) or excellence performance in organizations is very important for improving the quality of an organization’s products and services…

Abstract

How to measure Quality Performance (QP) or excellence performance in organizations is very important for improving the quality of an organization’s products and services. This paper takes Quality Function Deployment (QFD) as a ueful tool to identify the key characteristics of quality performance and measure the influence factors on quality performance. Most national quality awards provide a framework of the criteria to show the essential elements of an organization’s quality performance and get the Quality Performance Score (QPS) by self‐assessment using the criteria. By means of these criteria, especially, the criteria of China Quality Award (CQA), a measurable indicator system for quality performance is set up. A four‐phase QFD model of assessment for quality performance is developed. This QFD model not only presents the most important efforts for the deployment of the measurable indicators of quality performance, but also takes great advantage of evaluating the quality performance and obtaining the quality performance score. The measurable indicator hierarchy of quality performance is formed and its implementation method for assessment quality performance is described in this paper.

Details

Asian Journal on Quality, vol. 7 no. 1
Type: Research Article
ISSN: 1598-2688

Keywords

Article
Publication date: 27 January 2023

Laurent Bompar, Renaud Lunardo, Camille Saintives and Reynald Brion

The purpose of this paper is to investigate the distinct effects of aggressive and constructive humor on perceptions of Machiavellianism, relationship quality and…

Abstract

Purpose

The purpose of this paper is to investigate the distinct effects of aggressive and constructive humor on perceptions of Machiavellianism, relationship quality and willingness-to-switch (WTS).

Design/methodology/approach

The empirical analysis includes a first replication study with 138 business-to-business buyers and a second study with 175 business-to-business buyers that aims to test the theoretical model. The Process macro is used to test the study’s hypotheses.

Findings

Results indicate that aggressive and constructive humor types have distinct effects on relationship quality and subsequent buyers’ WTS. Specifically, and contrary to constructive humor, aggressive humor from sellers increases buyers’ perceptions of Machiavellianism, which reveals detrimental to relationship quality and subsequently increases buyers’ WTS.

Research limitations/implications

Although the results about the effects of humor on relationship quality were obtained from actual buyers and consistent across the two studies, they were obtained from two cross-sectional designs, which limits the causality of the effects being observed.

Practical implications

Sellers may benefit from getting deep understanding of how usage humor may impact their relationship with buyers. In particular, this research makes clear for sellers that as long as the type of humor that they use when dealing with a buyer is constructive, no negative outcome might emerge. However, if the humor is aggressive, then the stereotype of Machiavellianism might emerge, leading to lower relationship quality and an increase in WTS from the buyer.

Originality/value

While research on humor as a communication technique for sellers has increased lately, to the best of the authors’ knowledge this research is the first to examine the effects of the distinct types of aggressive and constructive humor and to provide empirical evidence for the different effects of these two types of humor. This research also contributes to the literature on stereotypes associated with sellers, by presenting insights into how the negative stereotype of Machiavellianism is prompted by the use of aggressive humor.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 10 January 2023

Sunil Dutt Trivedi, Abhinav Nigam and Ashutosh Pareek

The paper aims to identify and report service quality dimensions critical to distributors’ perception of the quality of services their suppliers provide (Manufactures).

Abstract

Purpose

The paper aims to identify and report service quality dimensions critical to distributors’ perception of the quality of services their suppliers provide (Manufactures).

Design/methodology/approach

This research used unstructured interviews and focused group discussions. The authors have interviewed ten distributors and ten frontline managers of three mid-size Consumer Packaged Goods companies operating in India. Two focused group discussions were conducted involving academicians and practitioners in the service quality domain.

Findings

Seven quality dimensions critical to a distributor’s service quality evaluation have been identified. Except for tangibility, all other SERVQUAL dimensions have been found relevant. Three additional dimensions, namely “Fairness,” “Accessibility” and “Image quality,” have been identified. The authors made a theoretical contribution by not only identifying the relevant dimension but also proving their context-specific definition. The authors also present managerial implications and recommendations to improve the service experience of distributors.

Originality/value

This paper investigates the distributor–manufacturer dyadic relationship from a service quality perspective for the first time. This study made a theoretical contribution by explicitly identifying service quality dimensions for a manufacturer-to-distributor (M2D) service relationship.

Details

International Journal of Retail & Distribution Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-0552

Keywords

1 – 10 of over 266000