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This study aims to examine the moderating effect of internal control on the relationship between internal quality assurance implementation and higher education institution (HEI) quality.

The study employed a survey method with hypothesis testing using partial least squares-structural equation modelling (PLS-SEM) technique with a second-order analysis approach. The questionnaire survey was administered to 191 HEIs.

The results revealed that internal control and internal quality assurance implementations are positively associated with HEI quality. Additionally, internal control implementation strengthened the relationship between internal quality assurance and HEI quality.

This study adds to the body of knowledge on the moderating role of internal control in the HEI sector and its role in the non-economic aspect, namely, the HEI quality.

This paper aims to investigate the impact of family involvement in ownership and governance on the quality of internal auditing.

Leveraging a hand-collected data set of listed family firms from 2014 to 2020, this study uses regression analyses to investigate the impact of family ownership, family involvement on the board, family CEO and the generational stage of the family business on the quality of internal auditing.

The results provide evidence that family ownership is positively associated with the quality of internal auditing, while later generational stages of family businesses have the opposite effect. Additional analyses reveal that the presence of a sustainability board sub-committee moderates the relationship between generational stages of family businesses and the quality of internal auditing function.

This paper does not consider country-institutional factors and other potentially family-related antecedents or governance factors that may affect the quality of internal auditing.

The results are informative for investors and non-family stakeholders interested in understanding under which conditions family-related factors influence the quality of internal auditing functions.

This study offers fresh evidence regarding the relationship between family-related factors and the quality of internal auditing and board sub-committees that moderate such a relationship in family businesses.

Procuring relief products and services is a challenging process for humanitarian organizations (HOs), yet it accounts for approximately 65% of relief operations’ costs (Moshtari et al., 2021). This paper aims to examine how procurement internal controls, materials and purchasing procedure standardization influence information integration and procurement performance.

In this study, partial least square structural equation models and multigroup analysis were used to analyze data collected from 170 HOs.

Procurement internal controls and material and purchasing procedure standardization fully mediate between information integration and procurement performance.

The study focuses only on HOs. Since humanitarian procurement projects take place over a period of several years, it is difficult to capture the long-term effects of information integration, procurement internal controls, material and purchasing procedure standardization and procurement performance. In this regard, a longitudinal study could be undertaken, provided that the required resources are available.

Procurement managers should implement information integration practices within acceptable procurement internal controls and standardize material and purchasing procedures to boost procurement performance.

By integrating information through procurement internal controls and standardizing material and purchasing procedures, procurement performance in a humanitarian setting can be systematically optimized.

The authors study how enabling perceptions (flexibility, reparability and internal and global transparency) of a budgetary control system are formed, and whether enabling perceptions empower lower-level managers and make them form less negative attitudes about red tape in the organization. This study research is warranted because of the lack of knowledge on how perceptual variation in flexibility, repairability and transparency of a control system within an organization, where managers experiencing the same control system design, can be explained.

Survey data with answers from 211 managers from a large local government organization in Sweden is analyzed with structural equation modeling.

The extent to which the budget system is perceived as having enabling qualities (being flexible, reparable and transparent) is explained by the safeness of the individual manager's psychological climate. This climate is characterized by trust and fairness perceptions in upper management. In turn, enabling perceptions positively affect a sense of psychological empowerment and reduces attitudes toward red tape in the organization.

The authors contribute by identifying an important factor explaining individual-level variability in enabling perceptions of control systems within organizations. Compared to previous research that has taken an interest in the organizational-level climate, the authors theorize about and investigate (parts of) the individual-level psychological climate as an explanation of within-system variability.

This article aims to investigate how institutional characteristics affect the level of financial development of economies collectively and compare between developed and undeveloped economies.

A dynamic panel with 131 countries, including developed and developing ones, was utilized; the estimators of the generalized method of moments system (GMM system) model were selected because they have econometric characteristics more suitable for analysis, providing superior statistical precision compared to traditional linear estimation methods.

The results from the full panel suggest that concrete and well-defined institutions are important for financial development, confirming previous research, with a more limited scope than the present work.

Limitations of this research include the availability of data for all countries worldwide, which would make the research broader and more complete.

A panel of countries was used, divided into developed and developing countries, to analyze the impact of institutional variables on the financial development of these countries, which is one of the differentiators of this work. Another differentiator of this research is the presentation of estimates in six different configurations, with emphasis on the GMM system model in one and two steps, allowing for comparison between results.

In addressing the housing deficits for the less privileged citizens, the South African government began constructing social housing after coming to power in 1994. However, the construction of these houses is bedevilled with many issues; prominent among them are poor quality of the constructed houses. This study seeks to develop a quality management framework for achieving quality and efficiency in public-sector housing construction, a hallmark of the country's procurement goals.

Telephone interviews were conducted with construction professionals involved in constructing government social houses across South Africa, chosen randomly. The data gathered were analysed using the content analysis method.

The study found that the most significant cause of poor quality government-constructed social housing is multifaceted, categorised into project management-related, procurement-related, contractor-related, corruption-related and political-related.

Failure to develop and implement a quality management framework on government-constructed social housing leads to poor quality social housing.

The study has identified quality-related issues and has developed a Quality Management (QM) framework for the stakeholders involved in the construction of the houses to guide them in the project implementation process to ensure project success and quality standards.

Internal control systems are critical to an organization's efficiency and promotes the adherence to norms and rules. The purpose of this study is to evaluate the impact of internal control systems on banking industry effectiveness.

Data were collected from 15 commercial and 20 rural banks. The hypothesized relationships were supported by the data. A structural equation modeling was applied in testing the conceptual model and hypothesis. Confirmatory factor analysis was conducted to establish validity and reliability of the dimensions.

The results show that organizational effectiveness was significantly impacted by three dimensions of internal control systems: control activities, control environments and risk assessment. However, the impact of monitoring of control on organizational effectiveness was not significant. The results also show a nonsignificant impact of information and communication on organizational effectiveness.

Since the current study concentrated on the banking sector with its distinct characteristics, the generalizability of the conclusions may be limited.

The study's findings may aid decision-makers and stakeholders in the adoption, designing and implementation of proactive internal control system to enhance operational efficiency, effectiveness and competitive advantage.

The study advances the literature by empirically evidencing that internal control systems impact organizational effectiveness.

The purpose of this paper is to provide an analysis of the performance of a new five-phase doubly fed induction generator (DFIG).

This paper presents the results of a research work related to five-phase DFIG framing, including the development of an analytical model, FEM analysis as well as the results of laboratory tests of the prototype. The proposed behavioral level analytical model is based on the winding function approach. The developed DFIG model was used at the design stage to simulate the generator’s no-load and load state. Then, the results of the FEM analysis were shown and compared with the results of laboratory tests of selected DFIG operating states.

The paper provides the results of analytical and FEM simulation and measurement tests of the new five-phase dual-feed induction generator. The use of the MATLAB Simscape modeling language allows for easy and quick implementation of the model. Design assumptions and analytical model-based analysis have been verified using FEM analysis and measurements performed on the prototype. The results of the presented research validate the design process as well as show the five-phase winding design advantage over the three-phase solution regarding the control winding power quality.

The main disadvantage of the winding function approach-based model development is the simplification regarding omitting the tangential airgap flux density component. However, this fault only applies to large airgap machines and is insignificant in induction machines. The results of the DFIG analyses were limited to the basic operating states of the generator, i.e. the no-load state, the inductive and resistive load.

The novel DFIG with five phase rotor control winding can operate as a regular three-phase machine in an electric power generation system and allows for improved control winding power quality of the proposed electrical energy generation system. This increase in power quality is due to the rotor control windings inverter-based PWM supply voltage, which operates with a wider per-phase supply voltage range than a three-phase system. This phenomenon was quantified using control winding current harmonic analysis.

The paper provides the results of analytical and FEM simulation and measurement tests of the new five-phase dual-feed induction generator.

This paper aims to present the vertical integration state-of-the-art and propose an expansion of the operations and supply chain management (OSCM) field by identifying gaps and bottlenecks.

This paper uses a systematic literature review based on a sample of 173 OSCM field articles, collected from Scopus and Web of Science databases.

There are no single factors, such as future costs, structures or skills development, in the decision to vertically integrate operations. It is necessary to combine the vision of production costs with the perspective of governance and transaction costs. In addition, it is essential to consider the competency perspective and its impact on capability building.

Few studies have attempted to understand how vertical integration is used in terms of OSCM research themes and theories. Vertical integration can help companies face challenges and serve as a potential solution for achieving better prices, demand control and quality management.

The significant role of vertical integration mechanisms in supply chains is crucial for managers evaluating a firm's reconfiguration with more vertical operations. Policymakers interested in supporting the smoothness of vertical integration decisions in regulatory agencies play a key role as contingencies.

In times of global challenges, vertical integration is a strategy known to be more effective for firms to obtain a competitive advantage, making them more resilient.

This paper addresses gaps in the vertical integration theme and provides insights for future research development.

This paper aims to examine the association between green innovation and the cost of equity in China. This study relies on the investors’ base perspective and shareholders’ perceived risk perspective to investigate the relation between green innovation and the cost of equity in China.

The paper uses firm-fixed effect regression for a sample of Chinese public companies for the period 2008–2018.

The authors find a negative relationship between green innovation and the cost of equity capital. This negative association is found to be more pronounced for less financially constrained firms, during periods of high economic policy uncertainty, and for firms with a strong internal control environment. Finally, the paper shows that the negative association became more pronounced after the passage of the Environmental Protection Law of China in 2012. The results remain robust to possible endogeneity concerns.

This study contributes to the green innovation literature by documenting that shareholders favorably view firms implementing green innovation policies. The study also has policy implications for Chinese regulators in improving the green credit policy.