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Article
Publication date: 24 October 2023

Ying Zhao, Hongdi Xu, Guangyan Liu, Yanting Zhou and Yan Wang

Digital transformation and innovation-driven development have become an international consensus. The purpose of this paper is to examine the effects of relationships, mechanisms…

Abstract

Purpose

Digital transformation and innovation-driven development have become an international consensus. The purpose of this paper is to examine the effects of relationships, mechanisms and economic consequences between digital transformation and enterprise innovation quality in order to provide a benchmark for developing countries to implement digital transformation strategies and innovation-driven strategies and provide a major support for economic recovery in the post-coronavirus disease 2019 (COVID-19) era.

Design/methodology/approach

Using microdata from A-share listed enterprises in Shanghai and Shenzhen from 2010 to 2021, this study examines the relationship between digital transformation and enterprise innovation quality and further reveals the internal logic and economic consequences of digital transformation to improve enterprise innovation quality through the mediating effect and moderating effect models.

Findings

The results demonstrate that digital transformation is beneficial for improving enterprise innovation quality. The heterogeneity test demonstrates that digital transformation has a larger effect on improving enterprise innovation quality in non-state-owned enterprises and eastern enterprises in China. The mechanism test demonstrates that digital transformation can improve enterprise innovation quality by improving internal control quality and analyst attention. Furthermore, with the increase in enterprise innovation inputs, digital transformation plays a significantly stronger role in improving enterprise innovation quality. The extended analysis demonstrates that digital transformation can significantly improve enterprise financial performance by improving innovation quality.

Research limitations/implications

First, the construction of the core explanatory variable digital transformation index in this study is based on the Python data analysis software, which calculates the frequency of digital transformation in the text of the business situation analysis portion of the annual report of the listed companies and then obtains the degree of digital transformation of the company in this year. There may be some deviation from the degree of digital transformation in the actual production and operation of enterprises. Second, in addition to internal control quality and analyst attention, are there other mediating mechanisms for the impact of digital transformation on the quality of enterprise innovation? Third, whether the moderating effect of innovation input on digital transformation and innovation quality is related to human capital factors of the research and development (R&D) team, such as the technical background of R&D personnel, etc.

Originality/value

This study enriches the relevant theories of digital transformation and broadens the research boundaries of digital transformation and enterprise innovation. This study's result provides an empirical basis for enterprises to improve enterprise innovation quality and financial performance from the perspective of digital transformation at the micro level and points out specific practical directions, combining theory with practice.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 18 September 2023

Nizar Mohammad Alsharari and Mohammed S. Aljohani

The purpose of this paper is to investigate the influence of environmental and cultural factors on the benchmarking implementation process and management control within…

Abstract

Purpose

The purpose of this paper is to investigate the influence of environmental and cultural factors on the benchmarking implementation process and management control within organizations in the United Arab Emirates (UAE). By exploring the complex interplay of these factors, the study aims to uncover how environmental considerations and cultural dynamics shape the effectiveness and outcomes of benchmarking initiatives in the UAE's unique business environment. The research seeks to provide valuable insights for organizations in the UAE to optimize their benchmarking practices and enhance their overall performance and competitiveness.

Design/methodology/approach

The study adopts a mixed-methods approach, combining qualitative and quantitative methods to comprehensively explore the influence of environmental and cultural factors on benchmarking implementation and management control in the UAE. This study draws on the integration of two main theoretical perspectives: institutional theory and contingency theory. This is the first attempt to integrate these different frameworks in a single study. The study presents a case study of Emirates Industrial City (EIC), which has been recognized by global industries for boosting efficiency, cost control, quality and overall operations. The quality method known as benchmarking maximizes the potential for organizations to achieve optimal levels of production efficiency.

Findings

This paper provides compelling evidence that the benchmarking implementation process and management control in the UAE are significantly influenced by the complex interplay of environmental and cultural factors. By recognizing the importance of environmental sustainability and cultural values in guiding benchmarking practices, UAE organizations can optimize their performance and competitiveness. The findings contribute valuable insights to the existing literature, offering practical implications for UAE organizations seeking to leverage benchmarking as a strategic tool for growth and continuous improvement. The findings reveal that UAE organizations incorporating environmental considerations into benchmarking practices demonstrate a proactive approach to sustainability, aligning their goals with eco-friendly practices. Cultural influences, including a culture of collaboration and openness to external learning, contribute to successful benchmarking adoption and knowledge sharing. Moreover, the study highlights that the integration of benchmarking outcomes into the management control process positively correlates with organizational performance. UAE organizations that leverage benchmarking data for decision-making and performance evaluation exhibit higher levels of competitiveness and efficiency.

Research limitations/implications

This paper has important implications for organizations in the UAE seeking to optimize their benchmarking practices and management control. The study's findings can guide organizations in aligning their benchmarking efforts with environmental sustainability goals and cultural values to enhance performance and competitiveness. Understanding the influence of environmental and cultural factors on benchmarking adoption and implementation allows organizations to foster a benchmarking culture that embraces knowledge sharing and learning. Managers can tailor their approaches to accommodate cultural nuances and enhance the effectiveness of benchmarking initiatives.

Originality/value

This paper contributes to the existing body of knowledge in several ways. Integrated approach: By examining the complex interplay of environmental and cultural factors, this study takes an integrated approach of institutional and contingency theories to understanding their influence on benchmarking implementation and management control. It offers a comprehensive view of how these factors interact to shape organizational practices and outcomes. UAE context: The study focuses specifically on the UAE, providing insights into benchmarking practices within the unique environmental and cultural context of the nation. This research addresses a gap in the literature by examining the influence of these factors in a distinct business environment.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 28 March 2023

Joao Alencastro, Alba Fuertes and Pieter de Wilde

Despite the number of quality management procedures being currently applied, construction defects in the domestic sector are acknowledged to contribute to the energy performance…

Abstract

Purpose

Despite the number of quality management procedures being currently applied, construction defects in the domestic sector are acknowledged to contribute to the energy performance gap of buildings. This paper investigates the limitations and challenges to the implementation of project quality plans (PQPs) and their impact on the achievement of expected thermal performance in the UK social housing projects.

Design/methodology/approach

A qualitative approach, guided by grounded theory, was used in this research. This methodology provided the structure for systematic data analysis iterations, enabling cross-case analysis. An analytic induction process was designed to seek the explanation of the targeted phenomenon and required data collection until no new ideas and concepts emerged from the research iterations. This study collected data from five social housing projects through interviews, site observations and project documentation.

Findings

Multiple limitations and challenges were identified in the implementation of PQP to deliver thermal efficient social housing. Generally, there is the need for more objective quality compliance procedures based on required evidence. When investigating the root of the challenges, it was concluded that the adoption of statutory approval as the main quality compliance procedure led to the dilution of the responsibility for prevention and appraisal of defects that compromised the effectiveness of PQP devised by housing associations (HA) and contractors.

Originality/value

This study identifies the shortcomings of PQP in addressing quality issues with potential to undermine the thermal performance of social housing projects. The findings could be used by HA, contractors and policymakers as steppingstones to improve the energy efficiency in the domestic sector.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 14 August 2023

Marwa Farghaly, Mohamed A.K. Basuony, Neveen Noureldin and Karim Hegazy

This study assesses the perception of academics and practitioners of ramifications that may have impacted audit evidence quality during COVID-19 in Egypt.

Abstract

Purpose

This study assesses the perception of academics and practitioners of ramifications that may have impacted audit evidence quality during COVID-19 in Egypt.

Design/methodology/approach

A questionnaire was collected and designed regarding the factors affecting the quality of audit evidence during the COVID-19 pandemic using a five-point Likert scale, and detailed descriptive statistics and regression analyses were conducted.

Findings

The study finds that there is no significant association between social distancing (SD), changing in the economic environment (CEE), time constraint (TC) and stress on audit personnel (SAP) as repercussions of the COVID-19 pandemic with the quality of audit evidence (QAE). The disruption in operational results (DOR), changes in the internal control (CIC) and the stress on client personnel (SCP) significantly affect the quality of audit evidence. Moreover, there is a significant difference between Big and non-Big Four audit firms in terms of changes in economic conditions, internal controls, disruption of operational results and time-constraint variables. The latter has significantly affected the audit evidence quality for both academics and professionals.

Practical implications

Due to the implementation of SD and work-from-home policies, audit firms are highly recommended to invest more in digital programs and to be more adaptable to work-from-home, which policy and enhances the effectiveness and flexibility of communication between auditors and their clients.

Originality/value

This paper is one of the foremost papers that provides empirical evidence for the antecedents or variables that may affect audit quality evidence due to the COVID-19 pandemic.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 30 May 2023

Mahdi Salehi, Raha Rajaeei, Ehsan Khansalar and Samane Edalati Shakib

This paper aims to determine whether there is a relationship between intellectual capital and social capital and internal control weaknesses and assess the relationship between…

Abstract

Purpose

This paper aims to determine whether there is a relationship between intellectual capital and social capital and internal control weaknesses and assess the relationship between the variables of intellectual capital and social capital and internal control weaknesses.

Design/methodology/approach

The statistical population consists of 1,309 firm-year observations from 2014 to 2020. The research hypothesis is tested using statistical methods, including multivariate, least-squares and fixed-effects regression.

Findings

The results demonstrate a negative and significant relationship between intellectual capital, social capital and internal control weaknesses. The study also finds that increased intellectual and social capital quality improves human resource utilization, control mechanism, creativity and firm performance. The results also show that intellectual capital and social capital enhancement will reduce internal control weaknesses in the upcoming years.

Originality/value

This paper is the pioneer study on the relationship between intellectual capital and social capital and internal control weaknesses in Iran, carried out separately and in exploratory factor analysis. This paper considers intellectual capital components for theoretical factor analysis, including human capital, structural capital and customer capital. Internal control weakness is assessed based on financial, non-financial and information technology (IT) weaknesses.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 1 January 2024

Diana Oliveira, Helena Alvelos and Maria J. Rosa

Quality 4.0 is being presented as the new stage of quality development. However, its overlying concept and rationale are still hard to define. To better understand what different…

Abstract

Purpose

Quality 4.0 is being presented as the new stage of quality development. However, its overlying concept and rationale are still hard to define. To better understand what different authors and studies advocate being Quality 4.0, a systematic literature review was undertaken on the topic. This paper presents the results of such review, providing some avenues for further research on quality management.

Design/methodology/approach

The documents for the systematic literature review have been searched on the Scopus database, using the search equation: [TITLE-ABS-KEY (“Quality 4.0”) OR TITLE-ABS-KEY (Quality Management” AND (“Industry 4.0” OR “Fourth Industr*” OR i4.0))]. Documents were filtered by language and by type. Of the 367 documents identified, 146 were submitted to exploratory content analysis.

Findings

The analyzed documents essentially provide theoretical discussions on what Quality 4.0 is or should be. Five categories have emerged from the content analysis undertaken: Industry 4.0 and the Rise of a New Approach to Quality; Motivations, Readiness Factors and Barriers to a Quality 4.0 Approach; Digital Quality Management Systems; Combination of Quality Tools and Lean Methodologies and Quality 4.0 Professionals.

Research limitations/implications

It was hard to find studies reporting how quality is actually being managed in organizations that already operate in the Industry 4.0 paradigm. Answers could not be found to questions regarding actual practices, methodologies and tools being used in Quality 4.0 approaches. However, the research undertaken allowed to identify in the literature different ways of conceptualizing and analyzing Quality 4.0, opening up avenues for further research on quality management in the Industry 4.0 era.

Originality/value

This paper offers a broad look at how quality management is changing in response to the affirmation of the Industry 4.0 paradigm.

Details

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

Keywords

Article
Publication date: 30 October 2023

Arash Arianpoor, Imad Taher Lamloom, Hameed Mohsin Khayoon and Ali Shakir Zaidan

This study aims to assess the effect of material internal control weaknesses (MICW) on the relationship between ownership structures and future-oriented disclosure.

Abstract

Purpose

This study aims to assess the effect of material internal control weaknesses (MICW) on the relationship between ownership structures and future-oriented disclosure.

Design/methodology/approach

A total number of 197 firms were assessed in this study during 2014–2021. Two measures were used for MICW. First, the number of existing MICW was assessed in independent auditors’ reports. In Iran, the maximum number of weaknesses is 13. Second, the scoring (0 or 1) method was used as a dummy variable, 1 for a firm with MICW and otherwise 0. Moreover, the scoring (0 or 1) method was used to measure the level of future-oriented disclosure of 13 indicators.

Findings

The findings showed that institutional ownership and managerial ownership have a significant positive effect on future-oriented disclosure, whereas the MICW have a significant negative effect on future-oriented disclosure. In addition, MICW played a moderator role in the relationship between ownership structures and future-oriented disclosure. The robustness checks confirmed the results.

Originality/value

As the studies conducted on future-oriented disclosure and the contributing factors are limited, and also the effect of MICW on future-oriented disclosure is not explored, the present findings can show the importance of the study, and fill the gap in this field. This study offers theoretical and practical implications to drive policymakers and managers to the effectiveness of internal control and future-oriented transparency.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 8 June 2022

Parisa Saadat Behbahaninia

This study aims to examine the effects of agency cost on auditor choice. This paper also deals with the moderating role of the board’s financial expertise (Bfe) and the status of…

Abstract

Purpose

This study aims to examine the effects of agency cost on auditor choice. This paper also deals with the moderating role of the board’s financial expertise (Bfe) and the status of the internal control (Intecon) system on the relationship between agency cost and auditor selection.

Design/methodology/approach

This study’s sample consists of 1,040 firm-year observations of Iranian nonfinancial companies listed on the Tehran Stock Exchange from 2012 to 2019. The information required for this research is mainly extracted from Comprehensive Database of All Listed Companies (in Iran Stock Exchange). Data from 130 companies were obtained during the research period. This study used logistic regression to test the hypotheses.

Findings

The findings indicate that companies with higher agency costs choose the auditor from lower classes. As the proportion of financial expert members on the board increases, the intensity of this relationship will be reduced. Companies with higher agency costs choose the auditor from the lower classes, but the higher the ratio of financial expert board members, the more these companies will choose high-quality auditors. However, findings showed that the status of the Intecon system has no moderating effect on the relationship between agency costs and auditor selection.

Originality/value

The results of this study can expand the existing literature on the relationship between auditor selection and agency costs and the factors affecting this relationship, especially the Bfe and Intecon. This research has significant suggestions for regulators, stakeholders, shareholders and analysts in emerging economies that may encounter similar contextual implications.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 23 February 2024

Evangelia Panagiotidou, Panos T. Chountalas, Anastasios Ι. Magoutas and Fotis C. Kitsios

This study aims to dissect the multifaceted impact of ISO/IEC 17025 accreditation, specifically within civil engineering testing and calibration laboratories. To achieve this, it…

Abstract

Purpose

This study aims to dissect the multifaceted impact of ISO/IEC 17025 accreditation, specifically within civil engineering testing and calibration laboratories. To achieve this, it intends to explore several key objectives: identifying the prominent benefits of accreditation to laboratory performance, understanding the advantages conferred through participation in proficiency testing schemes, assessing the role of accreditation in enhancing laboratory competitiveness, examining the primary challenges encountered during the accreditation process, investigating any discernible adverse effects of accreditation on laboratory performance and evaluating whether the financial cost of accreditation justifies the resultant profitability.

Design/methodology/approach

This study employs a qualitative approach through semi-structured interviews with 23 industry professionals—including technical managers, quality managers, external auditors and clients. Thematic analysis, guided by Braun and Clarke’s six-stage paradigm, was utilized to interpret the data, ensuring a comprehensive understanding of the accreditation’s impact.

Findings

Findings reveal that accreditation significantly enhances operational processes, fosters quality awareness and facilitates continuous improvement, contributing to greater client satisfaction. In addition, standardized operations and rigorous quality controls further result in enhanced performance metrics, such as staff capability and measurement accuracy. However, the study also uncovers the challenges of accreditation, including high resource costs and bureaucratic hurdles that can inhibit innovation and slow routine operations. Importantly, the research underscores that the impact of accreditation on profitability is not universal, but contingent upon various factors like sector-specific regulations and market demand. The study also highlights sector-specific variations in the role of accreditation as a marketing tool and differing perceptions of its value among clients. It further emphasizes the psychological stress of high-stakes evaluations during audits.

Originality/value

This study represents the first in-depth investigation into the impact of ISO/IEC 17025 accreditation on civil engineering testing and calibration laboratories, directly contributing to the enhancement of their quality and operational standards. Providing actionable insights for laboratories, it underscores the importance of weighing accreditation costs and benefits and the necessity for a tailored approach to the unique market and regulatory landscapes they operate in.

Details

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

Keywords

Article
Publication date: 22 May 2023

Sruthilaya Dara

This study aims to demonstrate how the process of quality function deployment (QFD) is used to identify the basic requirements of the customers in designing and executing the…

Abstract

Purpose

This study aims to demonstrate how the process of quality function deployment (QFD) is used to identify the basic requirements of the customers in designing and executing the commercial business center.

Design/methodology/approach

This study was considered with the aim of determining the approach of QFD methodology used in the planning and designing of commercial business centers. The methodology used in the study is a customer-driven process that includes customer requirements in each and every aspect of the planning and designing of the project. The main focus of this study is to understand the requirements of the customers and to design and execute a commercial business project.

Findings

This study illustrates the quality requirements of the projects that benefit from the QFD process to obtain customer requirements for the planning and designing of commercial business centers. A case study is used to demonstrate the use of QFD process. This helps to explain the effective application of QFD in the planning and designing of business centers and similar constructions.

Research limitations/implications

The planning and designing of the commercial business center using the QFD process were challenging and hence it is limited to the design part. The strategic objectives are not taken into account while performing QFD in this case study and the risk of market research is lacking. House of quality (HOQ) can be too complicated at times; hence, the adaptability in the traditional QFD is lacking. Most of the work in the HOQ matrix is done through subjective evaluation. Therefore, this research is mostly useful for a single party responsible for all phases of the planning and designing of the project.

Originality/value

In the construction industry, the use of the QFD process for project performance analysis and application is restricted. As a result of the scarcity of studies on the planning and design of construction projects, this study on the planning and design of a construction project was inspired.

Details

Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

Keywords

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