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Open Access
Article
Publication date: 24 July 2023

Hafiez Sofyani, Zakiah Saleh and Haslida Abu Hasan

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

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Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Asian Journal of Accounting Research, vol. 8 no. 4
Type: Research Article
ISSN: 2459-9700

Keywords

Article
Publication date: 28 November 2022

Hafiez Sofyani, Haslida Abu Hasan and Zakiah Saleh

This study investigates internal control implementation contribution to quality management at higher education institutions (HEIs).

Abstract

Purpose

This study investigates internal control implementation contribution to quality management at higher education institutions (HEIs).

Design/methodology/approach

This study employed a qualitative method by conducting semi-structured interviews. The research respondents (interviewees) consisted of internal auditors, HEI management members and accreditation assessors of Indonesian HEIs. A total of 15 respondents were successfully interviewed to collect the data; 12 were from different HEIs, and 3 were from the HEI accreditation board.

Findings

This study deduced that internal control implementation could contribute to HEI quality management and improvement if integrated with other control policies, such as internal quality assurance, performance measurement systems and performance-based budgeting. By doing so, internal control corroborates total quality management (TQM) implementation within HEIs since it promotes employee empowerment and supervision, reduces budget wastage, increases the achievement of budget targets on output and outcome of programs and activities, enhances strategic and integrated system practices, provides reliable information for better decision-making, and promotes effective communication and coordination and good leadership culture.

Practical implications

The current study presents beneficial suggestions for HEI management on how internal control contributes to quality management at HEIs.

Originality/value

As suggested by Chalmers et al. (2019), most studies related to internal control were conducted in profit-oriented organisation settings, i.e. companies, and focused on their impact on economic aspects, such as profitability, cost efficiency and fraud mitigation. Meanwhile, internal control-related studies in the context of non-profit-oriented organisations, such as HEIs, and their role in non-economic aspects, in this case, the quality management in HEIs, is still lacking.

Details

The TQM Journal, vol. 35 no. 8
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 17 March 2023

Yulianti Yulianti, Mohammad Wahyudin Zarkasyi, Harry Suharman and Roebiandini Soemantri

This study aims to examine the effect of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through…

Abstract

Purpose

This study aims to examine the effect of professional commitment, commitment to ethics, internal locus of control and emotional intelligence on the ability to detect fraud through reduced audit quality behaviors.

Design/methodology/approach

The analysis unit is the internal auditor in internal control unit at state Islamic religious higher education in Indonesia. Data processing used covariance-based structural equation modeling using Lisrel Software and the Sobel test to verify the direct and indirect effects.

Findings

This study found empirical evidence that professional commitment and emotional intelligence positively impact the ability to detect fraud. Commitment to ethics and emotional intelligence has a negative effect on reduced audit quality behaviors. Furthermore, this study also provides that commitment to ethics and emotional intelligence indirectly impacts on the ability to detect fraud through reduced audit quality behaviors.

Practical implications

The organization periodically monitors auditors’ behaviors, especially reduced audit quality behaviors, during the audit process and encourages regulators to formulate policies related to increasing the ability to detect fraud.

Originality/value

This study provides knowledge regarding the driving force of internal auditors to mitigate reduced audit quality behaviors and increase the ability to detect fraud.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 3
Type: Research Article
ISSN: 1759-0817

Keywords

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 August 2022

Raja Wasim Ahmad, Walaa Al Khader, Raja Jayaraman, Khaled Salah, Jiju Antony and Vikas Swarnakar

The purpose of this research is to study and analyze the literature that integrates Lean Six Sigma (LSS) approach with blockchain technology in different sectors for improved…

Abstract

Purpose

The purpose of this research is to study and analyze the literature that integrates Lean Six Sigma (LSS) approach with blockchain technology in different sectors for improved quality management.

Design/methodology/approach

This study presents a scoping review on the application of integrated LSS and blockchain technology in the manufacturing and healthcare sector. Further, the authors examined existing blockchain-based solutions on a variety of dimensions, including application area, technical approach, methodology, application scenario, various blockchain platforms, purpose, and monitoring parameters. The authors study LSS approaches in detail, as well as the key benefits that blockchain technology can enable. Finally, the authors discuss significant research problems to be addressed in order to develop a highly efficient, resilient, and secure quality management framework using blockchain technology.

Findings

It has been observed that the adoption of blockchain technology for quality management and assurance is influenced by several factors such as transaction execution speed, throughput, latency. Also, prior blockchain-based solutions have neglected to leverage the benefits of LSS methodologies for effective quality management.

Originality/value

This is the first study to explores the influence of blockchain technology on quality management and assurance in manufacturing and healthcare industry. Furthermore, prior research has not examined how integrating the LSS methodology with blockchain technology can aid in the control of product quality management.

Details

The TQM Journal, vol. 35 no. 7
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 1 February 2023

Xiaoqing Feng, Wen Wen, Yun Ke and Ying He

This study aims to examine whether a firm's demand for high-quality auditors is influenced by multiple large shareholders (MLS). As one type of ownership structure, MLS have…

Abstract

Purpose

This study aims to examine whether a firm's demand for high-quality auditors is influenced by multiple large shareholders (MLS). As one type of ownership structure, MLS have gained popularity in China recently and have different types of large shareholders, including large institutional shareholder, large foreign shareholder and large state shareholder. The authors also examine whether different types of MLS have heterogeneous impacts on appointing high-quality auditors.

Design/methodology/approach

With a sample of 27,131 firm-year observations from Chinese public companies from 2003 to 2018, the authors use multivariate regressions to examine the effect of MLS on auditor choice. Heckman two-stage analysis, a firm fixed effects model, propensity score matching and difference-in-differences test are used as robustness checks.

Findings

This paper finds that the presence and power of MLS increase the likelihood of appointing high-quality auditors. With regard to the types of MLS, large institutional shareholders and foreign shareholders have significant positive effects on appointing high-quality auditors, while the presence of state-owned large shareholders has no effect on auditor choice. Further analyses reveal that the positive effect of MLS on high-quality auditor choice is more pronounced in firms with severe agency problems and information asymmetry. Taken together, these results suggest that MLS play a monitoring role by demanding high-quality auditors.

Originality/value

This paper contributes to the literature on the determinants of auditor choice. While prior studies primarily focus on the impact of concentrated ownership structure, corporate governance and the pressure from stakeholders on auditor choice, this paper complements the literature by providing evidence from the heterogeneous effects of different types MLS. This paper also extends the literature on the consequences of MLS from the perspective of auditor choice.

Details

Managerial Auditing Journal, vol. 38 no. 4
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 4 April 2022

M. Birasnav, Swapna Bhargavi Gantasala, Venugopal Prabhakar Gantasala and Abhishek Singh

The purpose of this study is to explore the relationship between total quality leadership, social capital development and organizational innovativeness in the school environment…

Abstract

Purpose

The purpose of this study is to explore the relationship between total quality leadership, social capital development and organizational innovativeness in the school environment. While there are research studies focused on the impact of leadership on implementing quality management practices, innovation and organizational performance, the mediating effect of social capital development has not been explored on the influence of the school leaders.

Design/methodology/approach

To achieve the purpose of this study, data collected from 158 principals, who participated in the Teaching and Learning International Survey 2018, were analyzed using structural equation modeling.

Findings

This study found that total quality learning-oriented school leaders are supportive of developing social capital in their schools, and such social capital development is very useful to improve organizational innovativeness. Interestingly, social capital development has been found to mediate the relationship between total quality learning-oriented school leadership and organizational innovativeness.

Practical implications

This study submits evidence for two major activities that school leaders perform: learning- and control-oriented activities, both being important for improving and measuring quality in the educational sector. This study clearly shows that control-oriented activities lean toward negatively on social capital while learning-oriented activities strongly and positively influence social capital development. From this study, practitioners can be aware and consciously promote social capital development in schools and that social capital development mediates the influence of total quality leadership and innovation in schools.

Originality/value

Schools can be visualized as guarded communities for creating a secure environment for students in support of learning. This research study shows that the combined cognitive capital, structural capital and relational capital mediate the impacts of total quality leadership on innovativeness in schools. Thus, school leaders should first establish a mechanism to develop social capital among their employees to bring up innovative initiatives.

Details

Benchmarking: An International Journal, vol. 30 no. 3
Type: Research Article
ISSN: 1463-5771

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: 3 November 2022

Debby Willar, Bambang Trigunarsyah, Anak Agung Diah Parami Dewi and Febriane Makalew

There are various methods to assess the failure of a road construction project that does not meet quality and performance standards. This study aims to evaluate the factors…

Abstract

Purpose

There are various methods to assess the failure of a road construction project that does not meet quality and performance standards. This study aims to evaluate the factors affecting the quality management of road construction projects in Indonesia by identifying the critical challenges in implementing quality management processes and examining the countermeasures to address these problems.

Design/methodology/approach

In this research, the quality management processes in Indonesian road construction projects are evaluated using a mixed quantitative and qualitative approach. Quantitative data obtained from two rounds of Delphi questionnaire surveys as the primary data source, and focus group interviews as the qualitative data are used to achieve the aims of this study.

Findings

It is found that from as early as in the preconstruction stage of a project, the availability of quality standards and documentation is problematic when implementing quality management processes. The critical factor of the quality control activities of a project and the quality management roles and responsibilities of the stakeholders during road construction is the project team. This constraint deals with the interaction of the competency, commitment, and mutual cooperation among the main stakeholders to ensure that quality management processes are implemented. This implementation is a part of controlling the road pavement materials, supervising the project activities according to a specified standard, and reporting the project performance. The findings of this study add parameters relating to quality management and quality processes in a road construction project area.

Originality/value

This study is the first to evaluate the quality management processes in the construction of Indonesian road projects. The investigation identifies and evaluates the causes of the persistence of poor road quality. All revealed constraints are substantial factors that hinder the implementation of quality management processes when delivering quality road products. This study addresses the key influencing factors and scenarios related to quality management during road construction projects in Indonesia and other developing countries as practical examples and provides case-based insights for construction practitioners and civil engineering academics in developed countries.

Details

The TQM Journal, vol. 35 no. 7
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 28 October 2022

Jaydeepsinh M. Ravalji and Shruti J. Raval

Selective laser melting and electron beam melting processes are well-known for the additive manufacturing of metal parts. Metal powder bed fusion (MPBF) is a common term for them…

Abstract

Purpose

Selective laser melting and electron beam melting processes are well-known for the additive manufacturing of metal parts. Metal powder bed fusion (MPBF) is a common term for them. The MPBF process can empower the manufacturing of intricate shapes by reducing the use of special tools, shortening the supply chain and allowing small batches. However, the MPBF process suffers from many quality issues. In literature, several works are recorded for qualification of the MPBF part. The purpose of this study is to recollect those works done for quality control and report their helpful findings for further research and development.

Design/methodology/approach

A systematic literature review was conducted to highlight the major quality issues in the MPBF process and its root causes. Further, the works reported in the literature for mitigation of these issues are classified and discussed in five categories: experimental investigation, finite element method-based numerical models, physics-based analytical models, in-situ control using artificial intelligence (AI) and machine learning (ML) methods and statistical approaches. A comparison is also prepared among these strategies based on their suitability and limitations. Additionally, improvements in MPBF printers are pointed out to enhance the part quality.

Findings

Analytical models require less computational time to simulate the MPBF process and need a smaller number of experiments to confirm the results. They can be used as an efficient process parameter planning tool to print metal parts for noncritical applications. The AI-ML based quality control is also suitable for MPBF processes as it can control many processing parameters that may affect the quality of the MPBF part. Moreover, capabilities of MPBF printers like thinner layer thickness, smaller beam diameter, multiple lasers and high build temperature range can help in quality control.

Research limitations/implications

This study converts the piecemeal data on MPBF part qualification methods into interesting information and presents it in tabular form under each strategy. This tabular information provides the basis for further quality improvement efforts in the MPBF process.

Originality/value

This study references researchers and practitioners on recent quality control efforts and their significant findings for a better quality of MPBF part.

Details

Rapid Prototyping Journal, vol. 29 no. 4
Type: Research Article
ISSN: 1355-2546

Keywords

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