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Cost of quality usage and its relationship to quality system maturity

Sower, Victor E.; Quarles, Ross; Broussard, Eric - In: International Journal of Quality & Reliability Management 24 (2007) 2, pp. 121-140

Purpose – The purposes of this study are to examine the relationship between the distribution of quality costs and the level of maturity of an organization's quality system, to assess the extent to which effective COQ systems and maturing quality systems affect organization performance, and to...

Persistent link: https://www.econbiz.de/10014800406

An exploratory study on quality costs in Turkish manufacturing companies

Uyar, Ali - In: International Journal of Quality & Reliability Management 25 (2008) 6, pp. 604-620

Purpose – The purpose of this study is to investigate the extent to which Turkish manufacturing companies implement a cost of quality (COQ) system, to evaluate how company performance has changed after COQ system implementation, and to identify the objectives behind COQ measuring and...

Persistent link: https://www.econbiz.de/10014800488

Hybrid organizations: concept and measurement

Schmitz, Björn; Glänzel, Gunnar - In: International Journal of Organizational Analysis 24 (2016) 1, pp. 18-35

Purpose – The purpose of this paper is to find a new conception of hybridity to set ground for further systematic research. The concept of hybrid organisations is used in many ways. This leads to confusion among scholars and the term of hybridity appears to be meaningless and useless for...

Persistent link: https://www.econbiz.de/10014787694

Do virtues matter? Accounting ethics education in Hong Kong

Cheung, Rachel Wai-Yi; Agrawal, Rakesh Kumar; Choudhry, … - In: International Journal of Ethics and Systems 39 (2022) 4, pp. 679-696

accounting ethics education, more emphasis and awareness is required on the themes of integrity, independence, corruption and … insider trading. Four categories emerge for the ethics themes related to education in accounting: “Integrity to Accounting …-related elements be put in accounting education. Practical implications This study will make accounting educators, accountants and …

Persistent link: https://www.econbiz.de/10014789379

The evolution of performance measurement research

Neely, Andy - In: International Journal of Operations & Production Management 25 (2005) 12, pp. 1264-1277

Purpose – This paper provides an update of Neely et al. 's (1995) literature review “Performance measurement system design”. It was commissioned to appear in a special issue of the International Journal of Operations & Production Management to celebrate the journal's 25th anniversary....

Persistent link: https://www.econbiz.de/10014789813

Manufacturing Cost Modelling for Electrical Interconnections

Ong, N.S.; Lim, L.E.N.; Yeo, K.T. - In: International Journal of Operations & Production Management 13 (1993) 2, pp. 63-64

The cost of manufacturing a product must be estimated accurately at the concept design stage to help decision making. Examples of such decisions are the economic feasibility of a product and the economic trade‐offs between alternative designs. An accurate estimating technique would include the...

Persistent link: https://www.econbiz.de/10014790392

Management's disclosure of hedging activity

Reynolds‐Moehrle, Jennifer - In: International Journal of Managerial Finance 1 (2005) 2, pp. 108-122

Purpose – This study aims to examine how market participants changed the way they process earnings information after learning of the implementation of hedging activities. Design/methodology/approach – Using a sample of derivative user and non‐user firms, this study empirically compares...

Persistent link: https://www.econbiz.de/10014785229

Corporate governance and the quality of accounting earnings: a Canadian perspective

Niu, Flora F. - In: International Journal of Managerial Finance 2 (2006) 4, pp. 302-327

accounting earnings. Design/methodology/approach – Quality of earnings is measured in two ways: the accounting‐based measure of … regulators' initiatives that stronger corporate governance mechanisms provide greater monitoring of the financial accounting …

Persistent link: https://www.econbiz.de/10014785249

Dealing with panel data in accounting and managerial finance research

O'Connell, Vincent - In: International Journal of Managerial Finance 3 (2007) 4, pp. 372-389

Purpose – Given the importance of panel datasets in contemporary accounting and managerial finance research, the … model of the relationship between UK directors' cash compensation and three explanatory variables: accounting earnings …‐technical manner on an issue which has not received sufficient attention in the accounting and managerial finance literature to date …

Persistent link: https://www.econbiz.de/10014785272

Bootstrapping and the financial condition of small firms

Ebben, Jay J. - In: International Journal of Entrepreneurial Behavior & Research 15 (2009) 4, pp. 346-363

Purpose – The purpose of this paper is to investigate relationships between financial condition and the use of bootstrapping in small firms. Design/methodology/research – A total of 901 manufacturing firms were selected from a comprehensive financial database containing income statement and...

Persistent link: https://www.econbiz.de/10014769760