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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.

Consumer expectations of quality have grown in recent years, forcing organisations, both service and manufacturing, to adopt total quality management (TQM) principles to satisfy customer demands efficiently. However, previous studies on the performance impacts of total quality management practices have mainly focused on the financial performance of firms in the manufacturing sector. This study focusses on the research questions: (1) What is the effect of TQM practices on operational performance? and (2) How do TQM practices combine to influence the operational performance of healthcare facilities?

Using a sample of 154 health facilities (i.e. private hospitals, pharmacies, maternity clinics, and diagnostic centres), the authors applied symmetric (PLS-SEM) and asymmetric (fsQCA) data analysis approaches to examine how TQM practices influence the operational performance of health facilities in the Ashanti Region of Ghana.

The PLS-SEM results revealed that five out of the seven TQM practices investigated influenced operational performance. However, the fsQCA results identify five different complex combinations of TQM practices that lead to operational performance.

Longitudinal studies can be conducted in the future to assess changes in the variables over time. A control variable, such as firm size, should be considered to assess the level of implementation of TQM practices based on firm size. A different performance measure, for instance, sustainability indicators or the balance score card, could be used to examine performance.

A proper and coordinated integration of the TQM practices is required for firms to be able to achieve operational performance. TQM practices vary in their sufficiency for operational outcomes; therefore, management needs to carefully consider their implementation as part of the organisation's strategy.

This research, by focussing on TQM practices from both symmetrical and asymmetrical perspectives, contributes to the understanding of the literature on TQM, thereby providing actionable insight on how to invest in the various TQM practices for improved operational performance.

The current study probes the multi-dimensional link between total quality management (TQM) and knowledge management (KM) and investigates how different TQM's dimensions impacts KM processes and how this nexus impacts organizational performance (operational and financial performance) by considering KM as an intermediating variable between TQM and organizational performance.

Six TQM practices are taken from “Malcolm Baldrige National Quality Award”, namely leadership, customer focus, strategic planning, human resource management, process management and information and analysis; KM processes include knowledge creation, acquisition, sharing and application and organizational performance comprises operational and financial performance. The researcher put together data from different sized services and manufacturing firms, from small, to medium and large firms located in the United Kingdom (UK).

The results suggested that a positive correlation existed between TQM, KM and organizational performance. KM is also shown to have quite a strong and positive influence on firm operational and financial performance and partially mediates the relationship between TQM and corporate performance. Dimensional analysis indicates that leadership, strategic planning, customer focus and HRM have a significant positive impact on all KM process, while mixed results have been found for process management and information and analysis. The contextual analysis indicates that except for knowledge creation, TQM plays an equally significant role for the majority of manufacturing establishments and services firms.

The present research makes a significant contribution to the scarce literature on the relationship between TQM and KM (mainly at dimensional level), particularly in the context of the UK, and provides a detailed understanding of the relations between different TQM and KM dimensions, and how their relationship impacts on the operational and financial performance of different sizes of manufacturing and services firms.

Highlights

1. Total quality management (TQM) enhances firms' knowledge management (KM) capabilities

2. KM partially mediates the relationship between TQM and firms' performance

3. Leadership, customer focus and process management indicated insignificant impact on knowledge creation

4. TQM and KM are equally important for all sizes manufacturing and services firms

Total quality management (TQM) enhances firms' knowledge management (KM) capabilities

KM partially mediates the relationship between TQM and firms' performance

Leadership, customer focus and process management indicated insignificant impact on knowledge creation

TQM and KM are equally important for all sizes manufacturing and services firms

The study aims to identify organizational variables of quality 4.0 for an Indian manufacturing company in the case of digital transformation. Furthermore, the organization enhances its quality 4.0 performances to its success based on the degree of relevance of these variables, insight into these variables and sub-factors to prioritize them.

Initially, two rounds of the survey were conducted with 11 decision-makers from the company made to receive organizational variables scores and prioritize the factors and sub-factors. Analytic Hierarchy Process (AHP) based research methodology has been proposed to assign the criterion weights and prioritize the identified variables.

The results of this AHP model demonstrate that “Committed Leadership” is recognized as the top positioned variable and most significant organizational variable, followed by Collaboration and Quality culture, which are developed at the next level. These essential organizational variables with their sub-categories' priorities are identified as contributing attributes.

The findings facilitate quality 4.0 in the digitalization era, which take into contemplating the current state of the business. Furthermore, the understanding of variables provides insightful guidance to analyze, solve complex problems and assess the efficacy of quality 4.0 in digital transformation.

The novelty of this study is to pinpoint, and evaluate the responsible organizational variables and prioritize them that lead to high productivity and competitive advantage considering the AHP method.

The role and contributions of blue and gray collar employees in strategy making in practice are generally ignored, and left out of scientific inquiry. However, the authors argue that they are “hidden actors” in the strategy making process, and “silent heroes” of the strategy. Their participative role is generally seen limited to operational phases of strategy. Nevertheless, recent literatures have fruitful implications on blue and gray collars workers’ contributions in formulation phase. Upper echelon (Hambrick, 1987; Hambrick & Mason, 1984) and strategy as practice (SAP) literatures (Jarzabkowski & Spee, 2009; Whittington, 2006) are suggested to be closely scrutinized since the former has incorporated the middle- and low-level teams of management in the explanation (Carpenter, Geletkancz, & Sanders, 2004), and the latter takes “practice” as a prominent research perspective, and thus enable us to approach strategy phenomena from a wider context of practitioners, practices, and praxis (Jarzabkowski, Balogun, & Seidl, 2007; Jarzabkowski & Wilson, 2002). Overall, this chapter suggests that future studies could question the hidden assumptions behind strategy approaches to trace the assumed image and role of blue and gray collars in strategy making, and go further to integrate their deserved role in strategy process, content, context, and cognition.

The purpose of this research is to provide an introduction into Hoshin Kanri and how it has been used with other methodologies and frameworks. Additionally, factors that impact successful Hoshin Kanri implementation and future research opportunities are explored.

A systematic literature review was conducted to determine the methodologies and frameworks that have previously been explored and identify factors that lead to successful Hoshin Kanri implementation as it relates in the Western world.

Even though Hoshin Kanri has been used to a limited extent for decades in the West, there is still relatively little published research on the topic. In the period reviewed most published research was performed in the UK or USA. In addition, most years had less than two publications (the exception being five in 2020).

This literature review was primarily focused on the manufacturing sector, publications from 1990–2021, and available in English.

Current practitioners may use the research in this review to improve their current Hoshin Kanri practices using the techniques mentioned as a means of continuous improvement or to build a new framework for their own needs.

This paper makes an important contribution to the study of Hoshin Kanri as it provides: (1) an updated literature review regarding the study and application of Hoshin Kanri, (2) a qualitative analysis of alternative methodologies and frameworks to traditional Hoshin Kanri and (3) success factors when considering implementation of Hoshin Kanri within an organization and researchers with potential ideas for future research.

The main objective of this study is to investigate the 7 new quality control or the 7 new management tools and their use in manufacturing organisations. This research investigates the understanding, knowledge of the tools and the level of application of the tools within the manufacturing sector. In addition, this paper aims to identify the benefits, challenges and critical success factors (CSFs) for the application of the 7 new quality control (QC) tools.

An online survey instrument was developed, and data collection was performed utilising a stratified random sampling strategy. The primary strata/clusters were formed by quality professionals working in all aspects of manufacturing organisations and functions. A total of 86 participants from different countries responded to the survey.

The main finding of this study is that 10% of participants within the manufacturing sector perceived that the 7 new QC tools could solve above 80% of organisational problems. Another relevant finding presented in this paper is that tree diagrams were the most utilised of the 7 new QC tools within the manufacturing sector. The least utilised tools are arrow diagrams. The common benefits of using 7 new QC tools in the manufacturing sector are helping people define, measure and analyse the problem areas or even prioritises them and providing some form of structure to the problem-solving efforts. This paper also revealed that the 7 new QC tools were most used in the manufacturing area but least utilised in the new products and research and development (R&D) functions. This work also presents a list of CSFs and challenges required to properly apply the 7 new QC tools in the manufacturing sector.

This study was just carried out in manufacturing organisations. It would be interesting to try and expand to services sectors and compare use within the services sector.

Authors understand that this is the very first empirical study analysing the use and understanding of the 7 new QC or management tools within the manufacturing sector. The results of this study represent an important first step towards a complete understanding of the applicability of these tools in continuous improvement programs on a global scale and the context in which they can be utilized.

This paper analyzes how quality management in Ecuador’s national parks is explained through the quality practices contained in Deming’s quality principles from the point of view of employees.

Quantitative research was conducted with the participation of 254 employees from all national parks in Ecuador who rated the quality management practices (leadership, talent management, work climate and training) in their respective parks.

The results show that leadership, talent management, work climate and training significantly explain the service quality in the national parks. This study contributes to the adaptation of Deming’s quality principles to national parks via individual and joint analysis of the relationship between leadership, talent management, work climate and training with service quality in order to highlight which practices are the most important to service quality.

The paper provides a comprehensive overview of the key factors that influence service quality in the National Parks of Ecuador. Its multidisciplinary approach and exhaustive research make this work an invaluable tool for understanding and improving the preservation of natural resources and the tourism experience in these protected areas.

Este trabajo analiza cómo la gestión de la calidad en los parques nacionales del Ecuador se explica a través de las prácticas de calidad recogidas en los principios de la calidad de Deming desde el punto de vista de los empleados.

Se realizó una investigación cuantitativa en la que participaron 254 empleados de todos los parques nacionales del Ecuador quienes valoraron las prácticas de gestión de la calidad (liderazgo, gestión de talento, clima laboral y formación) en sus respectivos parques.

Los resultados muestran que el liderazgo, la gestión del talento, el clima laboral y la formación explican significativamente la calidad de servicio en los parques nacionales. Este estudio contribuye en la adaptación de los principios de calidad de Deming a parques nacionales a través del análisis individual y conjunto de la relación entre liderazgo, gestión de talento, clima laboral y formación con la calidad del servicio para destacar qué prácticas son las más importantes para la calidad del servicio ofrecido.

New product development (NPD) is necessary for business sustenance and customer satisfaction. Six Sigma and Design for Lean Six Sigma (DLSS) efficiently employ the repetitive stages for NPD, leading to quality performance and profitability. This study aims to map the quality performance through NPD attributes through the Lean methodology.

The data on NPD were collected from 267 respondents from manufacturing companies to map the relationship between Six Sigma and DLSS for NPD. Confirmatory factor analysis was employed to confirm model fit, while structural equation modeling was employed to analyze the empirical data for framework testing. The study included nine variables and fourteen hypotheses identified from the literature.

The statistical results of this study show that NPD attributes such as innovation, marketing, organization, customer, product and technology positively influence the Lean Six Sigma structured improvement process (LSSSIP) and DLSS. Moreover, integrating these attributes in Lean planning enhance quality performance. This empirical investigation's findings indicate that ten of the 14 hypotheses were supported, giving the study a strong foundation.

The data collection was limited to northern India; therefore, the results may not be generalizable to other areas of the world.

NPD involves handling technical issues and factors such as cost, operational bottlenecks, economic changes, competitors' strategy and company policy. This study helps understand the various NPD parameters and their relationship to Lean, which enables an effective NPD implementation strategy.

The current philosophy of NPD calls for a concurrent engineering approach; therefore, the entire organization must be part of this process. This study uses the holistic framework by optimizing NPD with Lean Six Sigma (LSS) principles. The study is unique in that, to date, research does not integrate NPD attributes with the objectives of LSS to develop an efficient NPD implementation strategy.

The main purpose of this study is to provide healthcare institutions with a management accounting framework that helps them achieve their quality goals and cost targets when providing services under bundled payment schemes.

After providing a theoretical framework on both bundled payments and target costing, the success factors of the former are compared with the principles of the latter in order to analyze the compatibility and complementarity of these models. Afterwards, an example of their potential combination in practice is introduced and ideas for future research are suggested.

It is concluded that, apart from presenting similar underlying goals as regards quality and cost, bundled payments and target costing display elements in common that make them compatible from a theoretical standpoint.

Because bundled payments models are relatively new, studies on their compatibility with managerial techniques emerging from industries other than healthcare do not abound in the literature.