Search results

Standards play an increasingly important role in the development of the “global village”, both from the economic and the quality of life perspective. However, development of standards should always be in tune with the needs of a free economy, whose main engine is differentiation. Standardization and differentiation can be complementary, but only to the extent that a correct balance between the two is kept. The balance becomes particularly delicate when standards move from product‐related issues to organization‐related issues, as is the case of quality system standards. Starting from a brief review of ISO 9000 and its role in the past decade, then moving to Vision 2000, the paper expresses reservations about the benefits and opportunity for standards to enter the organizational improvement area. In a situation of continuous change and global competition, differentiation seems to be the name of the game, more than standardization. Instead, a kind of “standards syndrome” seems to take place, where standards are expected to legitimize managers’ choices.

The study aims at reviewing a synthesis of disclosure, transparency, and International Financial Reporting Standards (IFRS) implementation in an attempt to provide directions for future research. Prior research overwhelmingly supports that the IFRS adoption or effective implementation of IFRS will enhance high-quality financial reporting, transparency, enhance the country’s investment environment, and foreign direct investment (FDI) (Dayanandan, Donker, Ivanof, & Karahan, 2016; Gláserová, 2013; Muniandy & Ali, 2012). However, some researchers provide conflicting evidence that developing countries implementing IFRS are probably not going to encounter higher FDI inflows (Gheorghe, 2009; Lasmin, 2012). It has also been argued that the IFRS adoption decreases the management earnings in countries with high levels of financial disclosure. In general, the study indicates that the adoption of IFRS has improved the financial reporting quality. The common law countries have strong rules to protect investors, strict legal enforcement, and high levels of transparency of financial information. From the extensive structured review of literature using the Scopus database tool, the study reviewed 105 articles, and in particular, the topic-related 94 articles were analysed. All 94 articles were retrieved from a range of 59 journals. Most of the articles (77 of 94) were published 2010–2018. The top five journals based on the citations are Journal of Accounting Research (187 citations), Abacus (125 citations), European Accounting Review (107 citations), Journal of Accounting and Economics (78 citations), and Accounting and Business Research (66 citations). The most-cited authors are Daske, Hail, Leuz, and Verdi (2013); Daske and Gebhardt (2006); and Brüggemann, Hitz, and Sellhorn (2013). Surprisingly, 65 of 94 articles did not utilise the theory. In particular, four theories have been used frequently: agency theory (15), economic theory (5), signalling theory (2), and accounting theory (2). The study calls for future research on the theoretical implications and policy-related research on disclosure and transparency which may inform the local and international standard setters.

The aim of this paper is to study the influence of quality standards on contract arrangements in food supply chains.

A qualitative double case study was conducted on the dairy and citrus sectors in Uruguay. A transaction cost theoretical framework was used. All current public and private quality standards applied by processors were studied in relation to contract arrangements between processors and upstream producers as well as downstream buyers for each sector.

Quality standards complement contract arrangements for upstream transactions, leading to hierarchy-type contract arrangements. Quality standards substitute contract arrangements for downstream transactions, leading to market- or hybrid-type contract arrangements.

Longitudinal studies that measure changes in contract arrangements over time are recommended.

Supply chain actors can reduce transaction costs by aligning quality standards with appropriate contract arrangements – further supported by public instruments.

Quality standards have differential influence on underlying transaction characteristics, and therefore on contract arrangements, depending on the location of the transaction in the supply chain.

Concerns about quality and standards of care in the nursing and residential home sector have exercised policymakers, managers and practitioners in both Australia and the UK for some years. While Australia is a relatively young country, demographically speaking, it has in place a coherent ‘aged care’ policy. The UK on the other hand, with its rapidly ageing profile, has only recently made a serious policy commitment to the health and social care agenda for older people. Australia therefore has several years of experience to be shared with the UK when it comes to policy and practice of quality improvement. In particular, there are valuable lessons to be learnt from Australia's national outcome standards and monitoring system for care homes, and its more recent introduction of a care homes accreditation system. Apart from identifying any issues associated with the implementation of such approaches to quality improvement, it is important to establish whether they have an impact on the quality of care and life of older residents. As the UK moves to implementing national minimum standards in 2002, lessons from Australia are timely and may help inform best practice and policy in long‐term care in the future.

Considers the series of environmental standards known as ISO 14000. Presents an overview of the organization‐processes group of these standards, and a comparison with the existing quality standards ‐ ISO 9000 and the Malcolm Baldrige National Quality Award. ISO 14000 is concerned with establishing guidelines and principles for the management of environmental matters by organizations, through the establishment and operation of an environmental management system (EMS). Finds there is synergy between a quality management system (QMS) and an EMS; that like a QMS, an EMS must be an integral part of an organization’s overall management system; and that like a QMS, the design of an EMS is an ongoing process of continuous improvement. Concludes with several proposed research questions.

The purpose of this paper is to critically reflect on the usefulness of quality standards aimed at prevention interventions for drug using young offenders.

This paper uses critical literature on quality standards, readings of quality standards and qualitative interviews as well as focus-group discussions with professionals working in services targeting drug use among young offenders.

The findings show discrepancies between the idea that quality standards provide a tool for supporting the implementation of more effective interventions and professionals’ experiences with quality standards as almost absent in their work.

This viewpoint highlights barriers to the implementation of quality standards that have to be overcome if quality standards are to be adopted and implemented in practice.

Discusses how, with the introduction of so many standards/awards, organizations are left wondering which road to take on their journey towards total quality. Considers the problem from a number of stand points. Asserts that quality standards will present daunting challenges for potential users. Poses the question of fusion and whether all this disparate quality standards activity will achieve cohesion. Contends the critical measure is that credible standards must be of premium quality and premium service.

This paper investigates the pattern or trajectory of implementing ISO 9000 standards versus TQM in Western Europe from a longitudinal perspective, using empirical data. The research is based on three large‐scale surveys conducted in 1992‐1993, 1996‐1997 and 2001‐2002 respectively, in 13 Western European countries. The results of the surveys show that European companies have put considerable effort into ISO 9000 certification. However, the results also reveal that, around 1996‐1997, European companies had also planned to implement TQM. However, the result of the planned “go beyond ISO to TQM” fell short of the anticipated extent, indicating that the adoption of TQM in Europe was slower than expected. Early in the twenty‐first century, European companies are still very keen on implementing TQM, indicating an obvious intention to shift from ISO 9000 to TQM. To ensure that the shift will occur this time however, the two approaches must be integrated properly. Although both ISO 9000 standards and the TQM/EFQM model have been recently updated or modified, how to best incorporate the two systems remains one of the major tasks of quality management in the future.

Many views on quality management in professional service firms derived from ideas of industrial quality management. It seems that in the area of professional services these ideas are taken over without much criticism. For instance, the ideas on quality control and quality assurance generally are heavily based on the ISO 9000 standards. In The Netherlands the PACE‐standards have been deduced from the ISO 9000 standards for application in hospitals. In this paper it has been argued that in many cases a more situational approach will be preferable. A global framework for a quality system in a professional service firm has been presented.This framework has been compared with the restrictions for quality systems in hospitals, following from the PACE‐standards.