Search results

In many industries (e.g. cars and clothing) manufacturing complexity and unpredictability have increased over the last couple of years because of an increasing variety of products and shortening product life cycles. At the same time the manufacturers in these industries appear to have more problems with maintaining high quality levels. This paper aims to develop a methodology to study the effects of these developments on quality management systems.

At three European automotive manufacturers the two trends have been studied by means of a case study approach. Simons' four levers of control model is utilised to categorise and interpret the results of the case studies.

The application of a management control model in the field of quality management is found to be useful in explaining what changes are necessary to maintain high quality levels. From the case studies in the automotive sector it is concluded that there is a shift in quality management systems from a diagnostic towards a more interactive approach. This is in line with what can be expected as a result of the increasing uncertainty in the automotive sector, caused by shortening life cycles of car models and smaller batch sizes.

This research presents a novel application of Simons' four levers of control model to the field of quality management. Based on the experience with three case studies at European automotive manufacturers, this approach seems to have potential.

Discusses the organization of quality management from the perspective of control. First defines an abstract control system in terms of hierarchy. Then uses this model to describe the organization of quality management in more detail. Indicates how this abstract control system can be realized in a concrete situation. Aims at making a clear distinction between the hierarchy concept in terms of control and the usual hierarchy concept as it is being used in organizations.

Management of quality control has shown a shift from an inspection‐oriented approach towards a defect‐prevention and organisation‐focused planning process. The development of a quality control information system (QCIS) should focus on management, planning and control issues. This article examines the QCIS from the aspect of its implications for management in a computer integrated manufacturing (CIM) environment.

In this article a model is presented concerning the organisation of the maintenance process of a quality system. This model consists of the composition of two existing models. The point of departure is a three‐level model of quality management. Then each of these three levels has been split up into two components called “system‐structural” and “social‐structural”. After introducing several maintenance concepts on a conceptual level, these concepts are applied to each of these levels and components.

Business processes have an open and dynamic character and are influenced by internal an external disturbances. Without an adequate use of feedback mechanisms, those processes become unstable and do not achieve the expected performance. The purpose of this paper is to face the challenge and to ensure a competitive quality level, a framework for entrepreneurial quality management is given.

Using the method of analogy formation the transfer of cybernetic approaches to business processes is shown. Especially quality control loops are analysed in order to find appropriate solutions for their design and implementation in enterprises.

As a core element of the paper an approach for the systematic implementation of control loops is given. This approach offers a framework and a description for an operative implementation of quality control loops for stable business processes.

The idea to use closed quality control loops for the design of several processes is already known. Anyway, both a robust framework and a appropriate, sufficient and detailed description for an operative implementation is the new aspect and an important further development within the topic.

Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation.

A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.

The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation.

Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.

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

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.

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.

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

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.

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐17; Journal of Property Investment & Finance Volumes 8‐17; Property Management Volumes 8‐17; Structural Survey Volumes 8‐17.