Purpose – The purpose of this paper is to describe a structured framework to implement and sustain a quality costing system (QCS) based on process cost modeling (PCM) in process industries. Design/methodology/approach – After reviewing and analyzing various cost accounting methodologies...

Purpose: Although aligning information technology (IT) with quality management (QM) is a popular concept, it has not yet been properly, theoretically and empirically grounded. Therefore, the purpose of this paper is to identify critical factors for the effective implementation (CFEI) of...

Purpose: The purpose of this study is to integrate two well-established frameworks with an aim to reduce the unwanted rejection rate recurring in the drug production process in pharmaceutical industries. The effectiveness of an integrated framework has been demonstrated by a real-time case...

Purpose: This study explores the relationship between market orientation (MO), marketing capabilities, competitive advantage and firm performance with a focus on productivity and growth. This study answers on how MO and capabilities can enhance the performance of a firm....