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The purpose of this research is to empirically test the impact of owner/managers' mentality on enterprise performance.

A mail questionnaire survey was conducted on a sample of SMEs in Japan. The questionnaire was mailed to the chief executive of each of the 1,523 firms selected for the survey. The total number of usable responses received was 367, giving a response rate of 24.1 per cent.

The overall results of the study show that when owner/managers of SMEs are more entrepreneurial minded in the introductory and decline stages of growth, their performance tends to be higher, and the same is true for the growth and maturity stages when they are more administrative minded.

Since this research was unique in several respects and the survey was confined to only 367 SMEs in a single country it would be useful to replicate it using larger samples under different country settings.

The research reveals that an enterprise will be better off at the introductory stage if its managers become more entrepreneurial minded through factors such as ambition, enterprising spirit, intuition and innovation. However, as the firm grows managers need to devote more attention to administration.

It provides far reaching implications for managers for achieving higher performance in different stages of a firm's growth.

This paper aims to examine the influence of corporate board structure on corporate value.

The data were collected on a sample of 245 Thai non‐financial listed companies to examine the effect of board structure on firm performance.

The results show that neither independent directors nor grey directors are the significant determinants of improving firm value.

This research was confined to 245 Thai non‐financial listed companies. It would be useful to replicate it using larger samples under different country settings.

The findings provide guidance to top managers in deciding the Board structure as corporate value is also grounded in corporate board structure.

The paper provides far reaching implications for corporate managers about the relationship between Board characteristics and corporate value.

To increase students' knowledge of differential analysis and its application in an outsourcing decision.

A teaching case with practical implications was designed. Teaching notes are also included.

It is important to emphasize the importance of reporting for internal management purposes and the limitations of rule‐based financial reporting in managerial decision making. Understanding of the need for different information for different purposes is essential for business decision making. Any outsourcing decision should encompass both quantitative and qualitative factors.

Improves decision‐making process through an analysis of relevant costs in an outsourcing decision.

The article creates a practical approach for instructors to explain the use of differential analysis in outsourcing decisions.

To provide students and academia with an opportunity to gain an understanding of recent trends and issues regarding the application service providers (ASP) market.

A range of recently published (1999‐2003) works, which provide practical issues, is reviewed to explore the existing pricing models, selecting an ASP and risk/rewards associated with ASPs.

Provides guidance to businesses in selecting an ASP in terms of key questions to be asked and discusses the importance of selecting reliable ASPs. It also recognizes key areas academia should emphasize in teaching students outsourcing of IT.

It is not an extensive study of the issues and trends of ASPs. The paper does not review in detail the impact of outsourcing on organizational participants, which perhaps limits its usefulness in a complex business world.

A very useful source of information for businesses making outsourcing decisions. The paper provides impartial advice for students and academia and for those who want to conduct research on outsourcing evaluation.

This paper provides important insights on recent trends and issues of ASPs, especially in evaluating the performance of ASPs.

This paper aims to develop a conceptual framework that can be used in studying the changing nature of management control in organizations. It is based on four components of the management control system, namely: organizational structure and strategy; corporate culture; management information systems; and core control package.

A range of published works is reviewed to explore the nature of management control.

The conceptual framework developed in the paper can be used in studying the changing nature of management control in organizations.

This is not an empirical investigation of management control.

The framework presented in this article is useful to both practitioners and researchers of management control.

The purpose of this paper is to review literature on standard costing in Japanese manufacturing environment. It examines the changes in the manufacturing environment in Japan that has lowered the significance of standard costing in Japanese firms and investigates the current level of its applicability in Japanese firms.

The paper systematically categorizes the relevant literature and reviews it methodologically.

The paper finds that standard costing is still being used by a large number of firms both in developing and developed countries. Overall, the research suggests that the importance of standard costing has not declined to such a low level despite the technological changes. In Japan standard costing is still used for different purposes despite its apparent weaknesses.

This is not an empirical investigation of standard costing in Japanese manufacturing firms.

The paper will be useful to researchers, cost accountants and others concerned with product costing to understand the importance of standard costing. It is also expected that the current research will help reveal whether or not one should continue teaching standard costing in the classroom.

The purpose of this paper is to identify major healthcare service quality (HSQ) dimensions, their most preferred service levels, and their effect on HSQ perceptions of patients using a Taguchi experiment.

This study adopted a sequential incidence technique to identify factors relevant in HSQ and examined the relative importance of different factor levels in the service journey using Taguchi experiment.

For HSQ, the optimum factor levels are online appointment booking facility with provision to review and modify appointments; a separate reception for booked patients; provision to meet the doctor of choice; prior detailing of procedures; doctor on call facility to the room of stay; electronic sharing of discharge summary, an online payment facility. Consultation phase followed by the stay and then procedures have maximum effect on S/N and mean responses of patients. The appointment stage has a maximum effect on standard deviations.

Theoretically, this study attempted to address the dearth of research on service settings using robust methodologies like Taguchi experiment, which is popular in the manufacturing sector. The study implies the need for patient-centric initiatives for better HSQ through periodic experiments that inform about the changing priorities of patients.

The trade-off between standardization and customization create challenges in healthcare. Practically, a classification of processes based on standardization vs customization potential is useful to revamp processes for HSQ.

This study applied the Taguchi approach to get insights in re-designing a patient-centric healthcare servicescapes.

The effect of the quality management system on service performance. The mediating effect of service quality on the influence of the quality management system on service performance. The mediating effect of product characteristics on the influence of the quality management system on service performance.

The analysis unit of this research were the service organizations/fields presented by each of the experts working in the consulting companies/business entities of construction planners that have Grade 4 qualification and have been the members of Inkindo registered since 2016 and located in the territory of Indonesia. The sample target were the organizations/fields of the consulting companies represented by the permanent experts or skilled manpower working accordingly with the field of construction planning services. This becomes important, considering that the position of experts is crucial to the success and quality of the management of construction planner consulting services. Determination of the use of the sample was based on the rule of thumb in SEM, which amounted to 10 × 20 indicators or 200 respondents.

There is significant influence between the variables of the quality management system to service quality and company performance, but there is no significant effect on product characteristics. The analysis also showed that mediating effects to service quality or characteristics of the product were not found on the influence of the quality management system to company performance.

The quality management system focuses on earning users’ satisfaction by applying basic principles to the management of good companies. The scope of a broad management system not only revolves around the quality of products making the quality management system very well applied in various types of companies or organizations, but it can also be applied to organizing-related services to customers.

The purpose of this paper is to analyse the relationships between marketing and quality in the value‐creation process.

The paper combines the findings from a literary review and multiple case studies to develop a conceptual framework of the synergistic relationship between total quality management (TQM) and marketing in creating customer value.

Two main conclusions arise from the study: TQM is a platform for the full realisation of marketing potentialities by revitalising the marketing concept and fostering its implementation; and TQM and marketing are complementary and synergistic in facilitating efficient management of the process of value creation and delivery.

The developed framework is only part of the complex relationship between marketing and quality. Nevertheless, it provides a solid basis from which to integrate the knowledge, tools, and methodologies of marketing and quality.

The study provides valuable practical insights into the effective management of marketing and quality in the creation and delivery of customer value.

The paper addresses a gap in the literature by analysing the synergistic links between TQM and marketing in the value‐creation process.