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1 – 10 of over 286000The 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…
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.
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 increasingly…
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.
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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 insider…
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.
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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…
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.
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Sudhanshu Joshi, Manu Sharma, Sunil Luthra, Jose Arturo Garza-Reyes and Ramesh Anbanandam
The research aims to develop an assessment framework that evaluates critical success factors (CSFs) for the Quality 4.0 (Q 4.0) transition among Indian firms.
Abstract
Purpose
The research aims to develop an assessment framework that evaluates critical success factors (CSFs) for the Quality 4.0 (Q 4.0) transition among Indian firms.
Design/methodology/approach
The authors use the fuzzy-Delphi method to validate the results of a systematic literature review (SLR) that explores critical aspects. Further, the fuzzy decision-making trial and laboratory (DEMATEL) method determines the cause-and-effect link. The findings indicate that developing a Q 4.0 framework is essential for the long-term success of manufacturing companies. Utilizing the power of digital technology, data analytics and automation, manufacturing companies can benefit from the Q 4.0 framework. Product quality, operational effectiveness and overall business performance may all be enhanced by implementing the Q 4.0 transition framework.
Findings
The study highlights significant awareness of Q 4.0 in the Indian manufacturing sector that is acquired through various means such as training, experience, learning and research. However, most manufacturing industries in India still follow older quality paradigms. On the other hand, Indian manufacturing industries seem well-equipped to adopt Q 4.0, given practitioners' firm grasp of its concepts and anticipated benefits, including improved customer satisfaction, product refinement, continuous process enhancement, waste reduction and informed decision-making. Adoption hurdles involve challenges including reliable electricity access, high-speed Internet, infrastructure, a skilled workforce and financial support. The study also introduces a transition framework facilitating the shift from conventional methods to Q 4.0, aligned with the principles of the Fourth Industrial Revolution (IR).
Research limitations/implications
This research exclusively examines the manufacturing sector, neglecting other fields such as medical, service, mining and construction. Additionally, there needs to be more emphasis on the Q 4.0 implementation frameworks within the scope of the study.
Originality/value
This may be the inaugural framework for transitioning to Q 4.0 in India's manufacturing sectors and, conceivably, other developing nations.
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Veysel Yilmaz and Yelda Sürmeli̇oğlu
In this study, the service quality of an automobile authorized service center was investigated based on the European Customer Satisfaction Index (ECSI) model. The ECSI model…
Abstract
Purpose
In this study, the service quality of an automobile authorized service center was investigated based on the European Customer Satisfaction Index (ECSI) model. The ECSI model includes image, customer expectations, perceived quality, perceived value, customer satisfaction, customer complaints and customer loyalty.
Design/methodology/approach
In the study, an attempt was made to improve the ESCI model by adding the trust factor as a moderating variable. After an extensive literature review, measurement questions were developed to best represent the factors in the research model. Partial least squares structural equation modeling (PLS-SEM) was used to test the fit of the research model and test the hypotheses.
Findings
As a result of the analysis, only one of the 13 hypotheses tested was not supported. According to the results of hypothesis testing, the highest effect was found in the relationship between customer satisfaction customer complaints, customer expectations and perceived quality. In addition, customer expectations affect customer satisfaction indirectly rather than directly. In this case, customer expectations, perceived value and perceived quality influence customer satisfaction.
Practical implications
The customer satisfaction quality index score of the authorized automobile service whose service quality was measured was calculated as 72.75. Although customers were generally satisfied with the authorized service, their expectations were not fully met.
Originality/value
In the study, an attempt was made to improve the ECSI model by adding a trust factor. Trust, which was added to the model as a moderator variable, fit the model. As a result, it was revealed that trust has an increasing regulatory effect on the relationship between perceived quality and customer satisfaction.
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Carolina Rivas, Juan José Tarí and Jorge Pereira-Moliner
This paper analyzes how quality management in Ecuador’s national parks is explained through the quality practices contained in Deming’s quality principles from the point of view…
Abstract
Purpose
This paper analyzes how quality management in Ecuador’s national parks is explained through the quality practices contained in Deming’s quality principles from the point of view of employees.
Design/methodology/approach
Quantitative research was conducted with the participation of 254 employees from all national parks in Ecuador who rated the quality management practices (leadership, talent management, work climate and training) in their respective parks.
Findings
The results show that leadership, talent management, work climate and training significantly explain the service quality in the national parks. This study contributes to the adaptation of Deming’s quality principles to national parks via individual and joint analysis of the relationship between leadership, talent management, work climate and training with service quality in order to highlight which practices are the most important to service quality.
Originality/value
The paper provides a comprehensive overview of the key factors that influence service quality in the National Parks of Ecuador. Its multidisciplinary approach and exhaustive research make this work an invaluable tool for understanding and improving the preservation of natural resources and the tourism experience in these protected areas.
Propósito
Este trabajo analiza cómo la gestión de la calidad en los parques nacionales del Ecuador se explica a través de las prácticas de calidad recogidas en los principios de la calidad de Deming desde el punto de vista de los empleados.
Diseño/metodología/enfoque
Se realizó una investigación cuantitativa en la que participaron 254 empleados de todos los parques nacionales del Ecuador quienes valoraron las prácticas de gestión de la calidad (liderazgo, gestión de talento, clima laboral y formación) en sus respectivos parques.
Resultados
Los resultados muestran que el liderazgo, la gestión del talento, el clima laboral y la formación explican significativamente la calidad de servicio en los parques nacionales. Este estudio contribuye en la adaptación de los principios de calidad de Deming a parques nacionales a través del análisis individual y conjunto de la relación entre liderazgo, gestión de talento, clima laboral y formación con la calidad del servicio para destacar qué prácticas son las más importantes para la calidad del servicio ofrecido.
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Ingela Bäckström, Pernilla Ingelsson, Anna Mårtensson and Kristen M. Snyder
The purpose of this paper is to explore existing and desired methodologies for systematic quality work to promote quality in preschools from the principal’s perspective.
Abstract
Purpose
The purpose of this paper is to explore existing and desired methodologies for systematic quality work to promote quality in preschools from the principal’s perspective.
Design/methodology/approach
A collaborative approach was used in this research project, and principals were asked to complete portfolio assignments. Their answers to those portfolio assignments were analysed by the research team and subsequently compared to total quality management values.
Findings
Existing and desired methodologies for systematic quality work are presented and sorted into 13 and 17 groups, respectively. The principals desire four times more methodologies than they are presently using to promote systematic quality work, and the results show that they must extend their methodologies to support TQM values.
Research limitations/implications
This research is based on answers collected from 18 principals in one municipality in Sweden.
Practical implications
The use of the cornerstone model provides a framework to illustrate the application of TQM in preschools.
Originality/value
Principals struggle to find time for systemic quality work. The presented results can be used to work systematically with quality in preschools and other organizations.
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This paper aims to examine the roles of quality managers at community colleges, their experiences balancing accountability and improvement and their insights into the future of…
Abstract
Purpose
This paper aims to examine the roles of quality managers at community colleges, their experiences balancing accountability and improvement and their insights into the future of quality assurance.
Design/methodology/approach
This phenomenological, qualitative study used semi-structured interviews with eight community college quality managers to investigate their roles, experiences and perspectives. A reflexive thematic approach was used to analyze the interview data.
Findings
Four themes were identified from participant responses: quality managers frame and enable program quality, quality managers drive program change, quality managers cultivate a culture of quality and quality managers seek system change. The findings illustrate the roles played by quality managers as they work to improve college education at program, institution and system-wide levels.
Research limitations/implications
The decision of participants to accept the recruitment invitation might reflect particular attitudes, perspectives or experiences.
Practical implications
Quality assurance has emerged as a key mechanism for ensuring postsecondary programs are current, relevant and meeting the evolving needs of students and employers. This study advances the understanding of how quality assurance processes play out at the operational level and explores the experiences of quality managers as they navigate various quality tensions.
Originality/value
Quality managers play key roles in leading, evaluating and influencing quality assurance processes in postsecondary education yet they are underrepresented in the literature. The findings of this study shed new light on the aspirational and influential roles they play in advancing quality assurance.
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Lim Thye Goh, Irwan Trinugroho, Siong Hook Law and Dedi Rusdi
The objective of this paper is to investigate the impact of institutional quality, foreign direct investment (FDI) inflows and human capital development on Indonesia’s poverty…
Abstract
Purpose
The objective of this paper is to investigate the impact of institutional quality, foreign direct investment (FDI) inflows and human capital development on Indonesia’s poverty rate.
Design/methodology/approach
The quantile regression on data ranging from 1984 to 2019 was used to capture the relationship between the impact of the independent variables (FDI inflows, institutional quality and human capital development) on Indonesia’s poverty rate at different quantiles of the conditional distribution.
Findings
The empirical results reveal that low-quantile institutional quality is detrimental to poverty eradication, whereas FDI inflows and human capital development are significant at higher quantiles of distribution. This implies that higher-value FDI and advanced human capital development are critical to lifting Indonesians out of poverty.
Practical implications
Policymakers should prioritise strategies that advance human capital development, create an enticing investment climate that attracts high-value investments and improve institutional quality levels.
Originality/value
This study contributes to the existing literature because, compared to previous studies that focussed on estimating the conditional mean of the explanatory variable on the poverty rate. It rather provides a more comprehensive understanding of the quantiles of interest of FDI inflows and institutional quality on the Indonesian poverty rate, allowing for more targeted policies.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-09-2023-0733
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