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This study aims to discover a practical and effective way to apply the quality cost concept in Strategic Cost Management (SCM) framework. The interaction of preventive, appraisal and failure (PAF) activities in a company's internal value chain will be the starting point of SCM implementation.

This study begins by establishing value chain and quality costs as the scope of conceptual analysis. Discussions on the interrelationships between activities, quality and costs were gathered to clarify conceptual and practical gaps in the scope of the study. The PAF quality cost model is applied to find viable, practical solutions. The costs of activities will serve as performance indicators.

The PAF quality cost model depicts opportunities to lower costs and increase profit in a business simultaneously; current poor quality costs are the benchmark. Identifying PAF activities and costs in the business value chain and linking it with others is crucial in evaluating SCM applications. These linkages will generate a Quality Cost Chain (QCC). The leading indicator of improvement is a higher ratio between new possible failure costs (FC) and the combination of prevention and appraisal costs (PAC) than the current value, followed by a lower total quality cost (TQC). The subsequent attention is a lower ratio between the appraisal cost (AC) and prevention cost (PC). Mathematically, for assessing the operability of new quality-related activities, ΔPAC_new < ΔFC_new, TQC_new < TQC_current, (FC/PC)_new>(FC/PC)_current and (AC/PC)_new<(AC/PC)_current are proposed as feasible conditional-quantitative improvement criteria.

This study only discusses the relationship between quality costs and activities related to quality management in the PAF quality cost model, not cost behavior. This limitation opens up opportunities for future research that intends to link QCC with cost behavior in the context of managerial accounting and Strategic Cost Management. The use of QCC in certain industrial areas is the next research opportunity. The variety of PAF activities this study addresses originates from a wide range of industrial sectors; QCC research by sector may produce unique industrial quality cost phenomena.

QCC will make it easier for managers to evaluate how strategically their departments or activities contribute to quality costs at the departmental or organizational level, as well as to effectively and efficiently improve quality cost performance.

The quality-related activity and quality cost issues are still rarely treated as subjects of research studies in the field of Strategic Cost Management. Even so, the discussion tends to be very broad, complex and difficult to apply. This study combines a simple diagrammatic and mathematical approach to simplify the discussion and, at the same time, manage the value of strategic quality management.

The issue of energy efficiency is becoming increasingly prevalent globally due to factors such as the expansion of the population, economic growth and excessive consumption that is not sustainable in the long run. Additionally, healthcare facilities and hospitals are facing challenges as their operational costs continue to rise. The research aim is to develop strategic frameworks for managing green hospitals, towards energy efficiency and corporate governance in hospitals and healthcare facilities.

This research employs a qualitative case study approach, with a sample of ten hospitals examined through interviews with senior management, executives and healthcare facilities managers. Relevant data was also collected from literature and analysed through critical appraisal and content analysis. The research methodology is based on the use of grounded theory research methodologies to build theories from case studies.

The research developed three integrated conceptual strategic frameworks for managing hospitals and healthcare facilities towards energy efficiency, green hospital initiatives and corporate governance. The research also outlined the concepts of green hospitals and energy efficiency management systems and best practices based on the conclusions drawn from the investigated case studies.

The study is limited to the initiatives and experiences of the healthcare facilities studied in the Middle East and North Africa (MENA) region.

The research findings, conclusions, recommendations and proposed frameworks and concepts contribute significantly to the existing body of knowledge. This research also provides recommendations for hospital managers and policymakers on how to effectively implement and manage energy efficiency initiatives in healthcare facilities.

Construction industry faces challenges in making objective decisions due to monetary value attached to quality. Among various quality management techniques available, cost of quality (COQ) is one such method used to address the concern. However, the absence of measurable COQ factors to monitor quality costs hampers the implementation of COQ framework in the construction industry. Therefore, this study aims to identify COQ factors focused on visible factors (VF) and hidden factors (HF) and the current requirements to achieve it.

This study is based on Preferred Reporting Items for Systematic Review and Meta-Analyses protocol guidelines. The present study identified 57 articles published between 1992 and 2023 in peer-reviewed journals.

The findings reveal 22 factors, which are grouped into four categories based on COQ. Through systematic review, the authors observed limited methodological and theoretical diversity. In fact, there are no quantitative frameworks to calculate COQ. The study, therefore, developed a framework comprising four major routes/paths of COQ factors within the framework.

The COQ routes developed through this study will enable the practitioners to meticulously categorise VF and HF, facilitating quantifying of quality throughout the lifecycle of project, which is currently absent from the existing quality assurance/quality control (QA/QC) approach. In addition, these COQ routes stand as essential construction strategies, significantly enhancing outcomes related to time, cost, quality, sustainability and fostering closer relationships within project frameworks.

The current study contributes significantly to the existing body of knowledge by developing various COQ routes and proposing future research directions to address gaps in the literature.

The purpose of this paper is to evaluate the impact of leadership development programmes, underpinned by Transformational Learning Theory (TLT).

A corpus-informed analysis was conducted using survey data from 690 participants. Data were collected from participants’ responses to the question “please tell us about the impact of your overall experience”, which culminated in a combined corpus of 75,053 words.

Findings identified patterns of language clustered around the following frequently used word types, namely, confidence; influence; self-awareness; insight; and impact.

This in-depth qualitative evaluation of participants’ feedback has provided insight into how TLT can be applied to develop future health-care leaders. The extent to which learning has had a transformational impact at the individual level, in relation to their perceived ability to influence, holds promise for the wider impact of this group in relation to policy, practice and the promotion of clinical excellence in the future. However, the latter can only be ascertained by undertaking further realist evaluation and longitudinal study to understand the mechanisms by which transformational learning occurs and is successfully translated to influence in practice.

Previous research has expounded traditional leadership theories to guide the practice of health-care leadership development. The paper goes some way to demonstrate the impact of using the principles of TLT within health-care leadership development programmes. The approach taken by The Florence Nightingale Foundation has the potential to generate confident leaders who may be instrumental in creating positive changes across various clinical environments.

This study aims to examine the extent to which external auditors (EAs) use the work of the internal audit function (IAF) based on the purpose of its primary activities. The authors rely on attribution theory, which suggests that individuals search for meaning when an event occurs. In this setting, the authors explore how the overall (assurance vs advisory) or specific (e.g. risk management and evaluating internal controls) focus of IAF activities influences perceived EA reliance on the IAF’s work.

The authors first explore the research question with data extracted from a broad, longitudinal survey conducted triennially by the national chapters of the Institute of Internal Auditors in Austria, Germany and Switzerland. The data includes responses from 2014, 2017 and 2020 administrations of the survey. The authors conduct a parallel survey with practicing EAs attending two training sessions of a European office of a global network firm. Hypotheses were tested using ordered logistic regression.

Among the chief audit executive (CAE) participants, the authors observe that a balanced or primarily assurance-related purpose of the IAF, relative to a primarily advisory-related purpose, is associated with higher perceived EA reliance. The authors observe similar perceptions of the extent of reliance among the EA participants.

With a unique data set of practicing internal auditors from three countries, coupled with a sample of EAs, to the best of the authors’ knowledge, this study is the first to examine differences in EA reliance across the IAF’s primary roles. The study relies on data from three European countries, which differs from prior EA reliance literature with a largely North American focus. Further, comparison between perceptions of EAs and CAEs is a novel approach and this paper’s findings suggest that perceptions of CAEs could be a reliable proxy for EA-intended behavior.

The current study used the social exchange theory to examine the dimensional impact of total quality management (TQM) on the organisational citizenship behaviour for the environment (OCBE) of employees through the mediatory role of environmental corporate social responsibility (ECSR).

The data were collected from 311 employees of ISO-14001-certified manufacturing firms in Pakistan. Both symmetrical partial least squares structural equation modelling (PLS-SEM) and asymmetrical fuzzy-set qualitative comparative analysis (fsQCA) methods were applied to test the proposed hypotheses to enhance the robustness of the results.

PLS-SEM results discovered that all dimensions of TQM, like process management, leadership, human resource management, customer focus, information and analysis and strategic planning, foster the OCBE through the mediation role of ECSR. The robustness of the findings was manifold when fsQCA results complemented the results by discovering that all six dimensions have been identified as sufficient conditions and some as necessary conditions to drive the OCBE.

The theoretical contribution of this study sheds light on TQM's function in boosting OCBE through the mediation of ECSR. Practically, the business managers may utilise TQM as a strategy to foster the OCBE in order to mitigate environmental damages of their organisations’ operations by instilling OCBE among the employees.

This research aims to examine the complementary impact of Lean Manufacturing (LM) and Green Manufacturing (GM) on operational and environmental performance.

A survey was conducted in the Zimbabwean manufacturing industry. A total of 302 valid responses were obtained and analysed using partial least square structural equation modelling (PLS-SEM).

Both LM and GM impact environmental and operational performance; however, GM's effect on operational performance is indirect through environmental performance.

This study only focusses on the Zimbabwean manufacturing industry, and the results may not readily apply to other developing countries.

The companies that have successfully implemented LM are able to implement GM more easily because of their complementary nature.

The integration of LM and GM reduces most forms of waste, causing an improved environmental and operational performance. In addition, this will improve community relations and customer satisfaction.

This research investigates the complementary nature of LM and GM on how LM and GM impact organisational performance and whether a combined Lean-Green implementation leads to better organisational performance than when LM and GM are implemented individually. The research also examines whether being environmentally compliant leads to improved organisational performance, particularly in a developing country.

Research has suggested that employees interpret high-performance work systems (HPWSs) as targeting two distinct organizational objectives: enhancing performance and promoting employee well-being. These attributions often exert divergent effects on employee attitudes. Thus, this study aims to investigate this dynamic within the context of the Korean nursing occupation, clarifying how the HPWS can simultaneously evoke dual attributions: human resource (HR) well-being and HR performance attributions. Additionally, the authors examine the contrasting effects of these attributions and identify a moderating variable that could reconcile them. Drawing on the psychological experience of status theory, the authors conceptualize and test the moderating effect of employees' self-perceived status on the relationship between HR performance attribution and affective commitment.

Data were collected from 475 nurses in 82 work units in Korean hospitals. Hypotheses were tested in a multilevel moderated mediation model.

The findings revealed that an HPWS elicits HR well-being and HR performance attributions. While HR well-being attribution was positively associated with affective commitment, HR performance attribution was positively related to affective commitment when employees' self-perceived status was high. Moreover, the HPWS demonstrated an indirect relationship with affective commitment via increasing HR performance attribution when self-perceived status was high.

Although the personal meaning of HR attributions differs depending on the perceiver’s situation, this aspect has received little attention in the field of research. This study advances the understanding of HR attributions derived from the HPWS within the specific context of Korean nursing. Furthermore, the authors suggest that the two attributions may not conflict with each other, indicating that the impact of HR performance attribution is conditional on an individual’s self-perceived status.

The purpose of this paper is to analyse the mediating role of organisational citizenship behaviour between transformational leadership and successful implementation of education 4.0 in higher educational institutes using the PLS-SEM approach.

The study uses cross-sectional and quantitative approach to decode the relationship amongst the variables. Purposive non-probability sampling technique was used to select the sample size for the study.

The research findings reveal that transformational leadership has a significant and positive effect on education 4.0. Further, it also indicates that the organisational citizenship behaviour in the study served as a mediating variable between transformational leadership and education 4.0, explaining 40% of the effect of transformational leadership on education 4.0. This highlights the importance of transformational leaders in creating a conducive environment that encourages employees to exhibit organisational citizenship behaviour, thereby facilitating the successful adoption and integration of education 4.0.

The authors recognise a research gap in the existing literature that focusses on the direct effects of transformational leadership on education 4.0 in higher educational institutes of management. Also, there is a lack of inclusive studies that explore the mediating mechanisms through which transformational leadership affects education 4.0, predominantly the role of organisational citizenship behaviour. Thus, this study is first in itself to explore the inter relationship between transformational leadership, organisational citizenship behaviour and education 4.0.

Industry 4.0 or I4.0 has transformed the manufacturing landscape by integrating social and technical factors by means of the sociotechnical framework. However, the sociotechnical aspects of digitalization of total quality management (TQM 4.0), especially in small and medium enterprises (SMEs) remain largely unexplored. This groundbreaking research endeavors to delve into the pivotal role played by social (soft) and technical (hard) TQM 4.0 in driving I4.0 readiness among SMEs.

A research framework has been developed by harnessing the principles of Socio-technical systems (STS) theory. Data collection from a sample of 310 randomly selected SMEs manufacturing in Malaysia through an online survey approach. The collected data is then subjected to analysis using Partial Least Square-Structural Equation Modeling (PLS-SEM) through SmartPLS.

The study findings indicate that both hard and soft TQM 4.0 factors are vital to promoting I4.0 readiness (R² = 0.677) and actual implementation (R² = 0.216). Surprisingly, the findings highlight that customer-related construct has no impact on hard TQM 4.0 attributes. Furthermore, hard TQM 4.0 factors have played a partial mediating role on the relationship of soft TQM 4.0 and I4.0 attributes (20% = VAF = 80%).

This is a novel research as it explores the underexplored domain of sociotechnical aspects of TQM 4.0 within SMEs amid I4.0 transformation. The study distinctive contributes include revealing the pivotal role of both soft and hard TQM 4.0 factors in driving I4.0 readiness, emphasizing the primacy of people-related dimensions for successful implementation in manufacturing SMEs.