Many studies have suggested the adaptation and implementation of Total Quality Management (TQM) is likely to improve an organization’s performance. A considerable amount of literature has examined the relationship between TQM and other elements like business performance, organizational...

Social Entrepreneurship (SE) practice has become one of the solutions to the economic and social problems of the community during the COVID-19 pandemic. This study examines the role of Corporate Social Responsibility (CSR) Best Practice, which acts as a mediator in the influence of SE toward...

The objectives of this study were to provide reliable and valid constructs of TQM and a measurement model in the context of Uganda’s local governments (LGs) for evaluation of TQM implementation process. The paper used survey‐based data from Uganda’s LGs. Data were analysed through...

As one of the most strategically relevant and financially promising developing industries, the requirements for autonomous driving (AD) systems' reliability are dramatically higher than in the driver-based car industry. Using the analytic hierarchy process method, this study conducts a...

The external auditor cooperates and communicates with the audit committee of a company to ensure effective external audit, including detection of material misstatements in financial statements. Trust is an important element to facilitate information exchange and cooperation. This exploratory...

Textual attribute integrated reporting refers to the difficulty level of readability and word length (narrative) of the information disclosed. The conciseness of information requires minimizing the length of words (narrative), offset by the increased readability of the integrated reporting. A...

This paper aims to determine the level of awareness and implementation of measuring CoQ in MIEs in Yemen. In contrast, this study was based on the traditional CoQ Prevention-Appraisal-Failure (PAF) model. Also, this paper proposes a suitable model for measuring CoQ in MIEs based on the research...

One of the challenges for international companies is to manage multicultural environments effectively. Cultural intelligence (CQ) is a soft skill required of the leaders of organizations working in cross-cultural contexts to be able to communicate effectively in such environments. On the other...

This study aims to examine the determinants of performance-based budgeting (PBB) implementation in higher education institutions (HEIs) in Indonesia and also its impact on HEI quality. The research was conducted in Indonesian private HEIs. Utilising online and direct survey techniques, 153 sets...

The purpose of this study is to examine the contribution made by the tone at the top management level and internal audit quality on the effectiveness of risk management practices (RMPs) in the financial services sector. This study is cross-sectional and correlational, and it uses firm-level data...