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Open Access
Article
Publication date: 29 November 2023

Omar Hassan Ali Nada and Zsuzsanna Győri

The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).

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Abstract

Purpose

The aim of this study is to evaluate the adoption and quality of integrated reports in the European Union (EU).

Design/methodology/approach

The sample consists of 147 listed firms from the 18 EU countries during 2013–2020. This study creates a disclosure index – based on the balanced scorecard (BSC) that reflects the information content of integrated reports. The content analysis method is used to measure the integrated reporting quality (IRQ).

Findings

The findings demonstrate that the IRQ increased across the study’s time frame, going from 49.3% in 2013 to 77% in 2020. Furthermore, financial disclosures still get the most attention in the integrated reporting (IR), followed by learning and growth perspective disclosures. In addition, businesses in the financial and industrial sectors rely more on integrated reports. However, the utility sector has the highest IRQ score. By country, Spain has the highest rate of IR adoption, followed by France. Other countries, such as Austria and Hungary, have only implemented IR by one company each.

Research limitations/implications

This study adds to the IR literature a new approach to measure IRQ by linking BSC with the IR framework. Empirically, businesses of any size can use this method to assess the degree of balance between the revealed financial and nonfinancial information in their reports.

Practical implications

Empirically, this study helps IR practitioners in determining how widely IR is used in Europe and in updating the database on the IR website. It helps them update and improve the IR framework by identifying the elements that have the least transparency and quality, investigating the causes and enhancing them.

Originality/value

To the best of the authors’ knowledge, this study is the first to examine the IRQ in EU countries by linking the BSC with IR elements. This is to split the elements into their own pillars, making it easier to track disclosure and evaluate the corporations’ interest in revealing these perspectives, on their own and collectively.

Details

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

Keywords

Open Access
Article
Publication date: 21 August 2023

Anna Mårtensson, Kristen Snyder, Pernilla Ingelsson and Ingela Bäckström

The purpose of this study is to explore the concept of long-term thinking in a non-business context to gain deeper insights into bridging the gap between the theory of long-term…

Abstract

Purpose

The purpose of this study is to explore the concept of long-term thinking in a non-business context to gain deeper insights into bridging the gap between the theory of long-term thinking and its application as a management strategy.

Design/methodology/approach

To explore the concept of long-thinking further in a non-business setting, a grounded theory study was conducted with preschool leaders in a municipality in Sweden to examine how the leaders describe, define and apply the concept of long-term thinking in their schools. Interviews with school leaders, both written and oral, were used for data collection.

Findings

This study illustrates that the concept of long-term thinking can be twofold. First, the description can be as an anchor that reflects a mission. Second, the description can be a steering mechanism that guides decision-making. The findings also reinforce the importance of organisations developing an organisational culture that connect their vision and goals with the values and needs of their customers.

Research limitations/implications

This study was carried out in a single organisation and shows a snapshot of the organisation's status at the time the data were collected. Therefore, the findings are not generalisable to all organisational settings; rather the findings may be transferable to other settings.

Practical implications

The results can be used to help identify areas where preschools in a municipal context can engage with sustainable quality development in order to build systems that support work with quality in a more structured way.

Originality/value

Long-term thinking is seen, within both theory and organisations, as necessary to achieve success in terms of sustainable development and quality, and this study contributes with knowledge about the current gap between theories of long-term thinking and practice in organisations.

Details

The TQM Journal, vol. 35 no. 9
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 10 January 2024

Mohita Gangwar Sharma and Sunil Kumar

Frugal innovation focuses on the core functionalities with the highest stakeholder benefits and directly targets user requirements. It has been widely adopted in developing…

Abstract

Purpose

Frugal innovation focuses on the core functionalities with the highest stakeholder benefits and directly targets user requirements. It has been widely adopted in developing countries, and extensively researched from both consumer and sustainable perspectives. However, few studies on frugal innovation consider “quality”, a seminal business management concept. This study focuses on this gap and uses a quality lens to understand frugal innovation.

Design/methodology/approach

This study adopts a mixed methodology. The Delphi focus group method is first applied to identify two cases of frugal innovation in the construction industry and a cross-case analysis done. Then, the analytic hierarchy process (AHP) is used to examine eight product quality dimensions to draw the final conclusions.

Findings

From Garvin’s concept of quality, frugal innovation focuses on performance and conformance. Furthermore, it prioritises a value-based approach the most.

Research limitations/implications

This study examines frugal innovation from quality perspective. This opens up a new line of research which contributes to both streams. The study is based on construction which is a limitation of the study.

Practical implications

A quality-based frugal innovation understanding can be helpful in the conceptualisation, implementation and acceptance of the frugal innovation business model. It can provide clarity on the innovation's value proposition and also help in operationalisation of the business model.

Social implications

Frugal encourages social entrepreneurs and understanding of the concept from quality perspective shall facilitate the operationalisation will become easier for them.

Originality/value

To the author’s knowledge, this is the first study at the interface of frugal innovation and quality management. Furthermore, the use of AHP to prioritise equality approaches and dimensions is an original contribution.

Details

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

Keywords

Open Access
Article
Publication date: 29 May 2023

Rocco Palumbo and Alexander Douglas

Although the debate about the interplay between quality management and organizational culture is long established, extant knowledge about their link is not consistent. This…

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Abstract

Purpose

Although the debate about the interplay between quality management and organizational culture is long established, extant knowledge about their link is not consistent. This article attempts to fill such a gap by integrating current perspectives and insights through a literature review.

Design/methodology/approach

A domain-based literature review has been conducted, which followed the Scientific Procedures and Rationales for Systematic Literature Reviews. The knowledge core consisted of 76 items, which were analysed through bibliographic coupling and co-citation analysis. An interpretive approach was taken to articulate the study findings.

Findings

The current scholarly debate unfolds through four research streams, which emphasize the need for joint optimizing quality management and organizational culture embracing a longitudinal perspective. Similarly, the theoretical roots inspiring reviewed contributions are distributed in four clusters, which rely on the assumption that organizational excellence derives from the harmonization of quality management and organizational culture.

Practical implications

Quality management necessitates a supportive organizational culture to set the ground for excellence. At the same time, it modifies the inner traits of the organizational culture. Such cultural changes should be carefully handled to ensure a dependable quality orientation. Achieving organizational excellence involves mastering the interplay between quality management and organizational culture.

Originality/value

This article delivers an unprecedented systematization of the scientific literature. It identifies the main research streams through which the debate on quality management and culture evolves, shedding light on the main conceptual roots inspiring recent scholarly advancements. Alongside overcoming the fragmentation of the extant debate, this review enables the envisioning of an agenda for further developments.

Details

International Journal of Quality & Reliability Management, vol. 41 no. 1
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 30 April 2024

Amit Kumar Gupta

Quality management practices (QMP) have stood as one of the critical strategic differentiators for enhancing firm performance. The production and manufacturing industry is the…

Abstract

Purpose

Quality management practices (QMP) have stood as one of the critical strategic differentiators for enhancing firm performance. The production and manufacturing industry is the main driving force of economic growth and social development for any developed or developing country. This study aims to focus on two primary dimensions of QMP: soft quality management practices (SQMP) and hard quality management practices (HQMP) from the socio-technical system perspectives. Based on institutional theory perspectives, the study explores the impact of SQMP and HQMP on quality performance (QP), innovation performance (IVP) and financial performance (FP) in Indian oil processing organizations.

Design/methodology/approach

A proposed research model is validated using 289 cross-sectional survey data collected from the senior officials of oil processing firms in India. Covariance-based structural equation modeling is used to verify the proposed theoretical model.

Findings

SQMP, directly and indirectly, influenced QP and IVP while only indirectly to FP mediated through QP. HQMP directly impacted only QP while indirectly to IVP and FP mediated through QP.

Research limitations/implications

Impact of organizational legitimacy in proper utilization or application of QMP in achieving the firm sustainable growth. The future study may address the following Research Question (RQ) also: How do QMP enhance the legitimacy of organizations operating in the oil processing industries? Are there specific mechanisms or pathways through which improved performance contributes to enhanced organizational legitimacy? How does legitimacy impact the success and sustainability of organizations, particularly, within the context of the oil processing industries? Are there regulatory requirements or industry certifications that organizations must adhere to in order to maintain legitimacy?

Practical implications

Similarly, manufacturing firms establish QMP of interaction and maintaining relationships with all the stakeholders, total employee empowerment and involvement, workforce commitment and workforce management, helping to control their reputations and maintain legitimacy (Li et al., 2023). Similarly, in the health industry, the health management information system (HMIS), which uses the DHIS2 platform, establishes that isomorphism legitimizes data QMP among health practitioners and, subsequently, data quality. Further, it was concluded that mimetic isomorphism led to moral and pragmatic legitimacy. In contrast, normative isomorphism led to cognitive legitimacy within the HMIS structure and helped to attain the correctness and timeliness of the data and reports, respectively (Msendema et al., 2023). Quality, flexibility and efficiency of Big Data Analytics through better storage, speed and significance can optimize the operational performance of a manufacturing firm (Verma et al., 2023).

Social implications

The study provides the academician with the different dimensions of QMP. The study demonstrates how a firm develops multiple performance capabilities through proper QMP. Also, it shows how vital behavioral and managerial perspectives are to QMP and statistically solid tools and techniques. The study draws their importance to risk factors involved in the firms. Since the SQMP play a vital role, thus, emphasis on the behavioral dimension of quality requires more investigation and is in line with hard technological advancements in the quality field.

Originality/value

The study of the impact of HQMP and SQMP on performance is still not established. There are inconsistencies in the findings. The study of the impact of HQMP and SQMP in oil processing industries has not dealt with before. The effects of HQMP and SQMP on the firm’s FP have least been dealt. In context to the intended influence of QM implementation, QP has not been examined as a potential mediator between FP. Research carried out in the past is limited to American and European countries. However, a limited study was done in Asia, and no study has been conducted in the Indian context.

Details

International Journal of Productivity and Performance Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1741-0401

Keywords

Book part
Publication date: 11 December 2023

Sameerah T. Saeed and Karwan H. Sherwani

Globally, higher education institutions have become reliant on a quality assurance (QA) system over the past four decades. QA is considered to be one of the most important drivers…

Abstract

Globally, higher education institutions have become reliant on a quality assurance (QA) system over the past four decades. QA is considered to be one of the most important drivers of continuous improvement and an essential tool for promoting excellence in teaching, learning, and research. It provides a framework for establishing and maintaining standards, and for assuring stakeholders that programs and services meet or exceed these standards. Despite the wide range of quality assurance models available to higher education institutions, there remains considerable debate over which model is the most effective, as well as what criteria should be used for evaluating the effectiveness of these models. Universities in the Middle East have tried to adopt different models of QA that can meet their needs and expectations and provide a framework for continuous improvement. A major objective of this book is to provide an overview account of the QA process as implemented in the higher education systems of a number of Middle East countries, including Egypt, Iraq, Lebanon, Saudi Arabia, and the United Arab Emirates. This book lays out essential theoretical and practical insights into the role of QA policies and practices in higher education in the Middle East countries and builds upon this idea to provide a blueprint for future academic leaders in these countries and other Middle Eastern countries to enhance their QA policies and practices and drive higher education in those countries forward.

Details

Quality Assurance in Higher Education in the Middle East: Practices and Perspectives
Type: Book
ISBN: 978-1-80262-556-1

Keywords

Open Access
Article
Publication date: 13 March 2024

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.

Details

Quality Assurance in Education, vol. 32 no. 2
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 7 August 2023

Fahriye Hilal Halicioglu and Kubra Gurel

Most of the emphasis in the green building literature on the green performance of buildings has been on optimizing energy and resource efficiency. Admittedly, from the perspective…

Abstract

Purpose

Most of the emphasis in the green building literature on the green performance of buildings has been on optimizing energy and resource efficiency. Admittedly, from the perspective of the sustainable construction industry, making optimally energy and resource efficiency, often seen as a technical challenge, has a premise role in green building projects. However, green buildings need to optimally meet the health, well-being and comfort requirements of their occupants and their environmental quality targets. In that context, perceived quality is a crucial determinant of occupant satisfaction and can play a critical role in the user-oriented improvement of the green performance of buildings. While previous research has highlighted issues related to occupant satisfaction, none of them examines green buildings from a perceived quality perspective. Therefore, the study attempts to fill this research gap.

Design/methodology/approach

Firstly, to reveal the positive and negative satisfaction of the building occupants according to the green building features, the review of previous research in the related literature is supplemented by an exploratory study of case studies evaluating occupant satisfaction in green buildings. Then, a conceptual framework is proposed to link perceived quality and green building features towards occupant satisfaction.

Findings

A review of the case studies in 49 research articles has shown deficiencies in a comprehensive understanding and approach to the perceived quality of green buildings. In response, the development of a framework for conceptual interrelationships may provide a pathway for more detailed quality assessments for future research. In this study, the proposed conceptual framework has the potential to provide a conceptual basis for future models in determining the relationship between quality expectations and quality experiences in green buildings. It can also serve as a constructive approach for assessing occupant satisfaction in the quality-driven improvements of green buildings and further investigation of the importance of various quality cues, quality attributes and their interactions.

Originality/value

This study aims to incorporate green building features and perceived quality concepts into a framework that can form the basis for assessing occupant satisfaction in green buildings. The ultimate goal of the proposed conceptual framework is to generate an insight that can contribute to rethinking the perceived quality of green buildings and developing more occupant-driven solutions for future green buildings.

Details

International Journal of Quality & Reliability Management, vol. 41 no. 3
Type: Research Article
ISSN: 0265-671X

Keywords

Article
Publication date: 12 September 2022

Aishwarya Dash, S.P. Sarmah, Manoj Kumar Tiwari and Sarat Kumar Jena

Currently, digital technology has been proposed as a new archetype for developing an effective traceability system in the perishable food supply chain (FSC). Implementation of…

Abstract

Purpose

Currently, digital technology has been proposed as a new archetype for developing an effective traceability system in the perishable food supply chain (FSC). Implementation of such a system needs significant investment and the burden lies with the members of the supply chain. The purpose of this paper is to examine the impact on the profit of the supply chain members due to the implementation of an effective traceability system with such a large investment. The study also tries to explore the impact of the implementation of such a system by coordination among the members through a cost-sharing mechanism.

Design/methodology/approach

A two-level supply chain that comprises a supplier and retailer is analyzed using a game-theoretic approach. The mathematical models are developed considering the scenario for an individual, centralized and both members invest using a cost-sharing mechanism. For each of the models, the impact of product selling price, information sensing price and quality improvement level on profit is analyzed through numerical analysis.

Findings

The study reveals that consumer involvement can be a strong motivation for the supply chain members to initiate investment in the traceability system. Further, from an investment perspective cost-sharing model is beneficial compared to the individual investment-bearing model. This mechanism can coordinate as well as benefit the FSC members. However, the model is less beneficial to the centralized model from profit and quality improvement levels.

Practical implications

Food wastage can be less from supplier and retailer perspectives. Moreover, consumers can purchase food items only after verifying their shipping conditions. Consequently the food safety scandals can be reduced remarkably.

Originality/value

Digital technology adoption in the perishable FSC is still considered emerging. The present study helps organizations to implement a traceability system in the perishable FSC through consumer involvement and a cost-sharing mechanism.

Details

Benchmarking: An International Journal, vol. 30 no. 9
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 16 August 2023

Sik Sumaedi, I Gede Mahatma Yuda Bakti, Tri Rakhmawati and Nidya Astrini

This study aimed to identify the quality consumers expect from functional food. This study investigated the quality dimensions and indicators female consumers expect in functional…

Abstract

Purpose

This study aimed to identify the quality consumers expect from functional food. This study investigated the quality dimensions and indicators female consumers expect in functional food.

Design/methodology/approach

This study used a quantitative approach. Data were collected through a survey using a self-administered questionnaire from 149 women aged 17 years and over in the Greater Jakarta area. Data analysis consists of three stages: exploratory factor analysis (EFA), confirmatory factor analysis-structural equation modeling (CFA-SEM) and consumer expectation value analysis. Statistical Package for the Social Sciences (SPSS) and Lisrel software were used to assist the analysis.

Findings

The analysis results showed that women expect functional food products to fulfill the aspects of product presentation, product assurance, convenience, health benefits and safety and sensory characteristics. These five aspects are referred to as the expected quality dimensions. Twenty-one indicators can be used to measure the quality of functional food expected by women.

Research limitations/implications

Other researchers can use this study to understand functional food female consumers' behavior. Furthermore, functional food companies can utilize it to measure consumers' expectations of their products' quality and performance.

Originality/value

This research is believed to be the first study to identify the dimensions of functional food quality expected by female consumers. Most existing research on the perceived quality of functional food measures functional food quality based on performance and ignored the differences in expectations between men and women.

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