Linking strategic management accounting and quality management systems

2018 ◽  
Vol 24 (6) ◽  
pp. 1302-1320 ◽  
Author(s):  
Leonardo Sedevich-Fons
Keyword(s):  
Quality Management ◽  
Strategic Management ◽  
Management System ◽  
Quality Management System ◽  
Management Accounting ◽  
Simultaneous Application ◽  
Content Type ◽  
Area Of Interest ◽  
Strategic Management Accounting ◽  
Joint Consideration

Purpose Quality management is gradually becoming an area of interest among management accounting practitioners and scholars because of its significant effects on performance and increasing adoption by organizations. Therefore, the purpose of this paper is to explore the relationships between these two broad disciplines and provide guidelines for their joint consideration. Design/methodology/approach Two specific management innovations are analyzed in detail: strategic management accounting (SMA) and ISO 9000 quality management system (QMS). Such an analysis includes a literature review of both frameworks, the identification of benefits associated with their simultaneous application and the design of a comprehensive model integrating their individual principles. Findings It is concluded that these management schemes are compatible and complementary from a theoretical standpoint; and that, therefore, their combined implementation might help organizations improve overall performance. It is also argued here that their use in conjunction could facilitate the spread of SMA techniques and the full exploitation of QMSs. Originality/value A new management system proposing the incorporation of SMA tools into traditional QMSs is introduced, and some recommendations for its practical use are presented.

Intensifying effects of COVID-19 on economic growth, logistics performance, environmental sustainability and quality management: evidence from Asian countries

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Ikram ◽  
Yichen Shen ◽  
Marcos Ferasso ◽  
Idiano D’Adamo
Keyword(s):  
Economic Growth ◽  
Quality Management ◽  
Environmental Performance ◽  
Management System ◽  
Quality Management System ◽  
Iso 14001 ◽  
Iso 9001 ◽  
Asian Countries ◽  
Content Type ◽  
Goods And Services

Purpose This study aims to explore the effects of the COVID-19 outbreak on exports of goods and services, logistics performance, environmental management system (ISO 14001) certification and quality management system (ISO 9001) certification in top affected Asian countries of India, Iran, Indonesia, Philippines, Bangladesh and Pakistan. Design/methodology/approach A novel grey relational analysis models’ approach is used to examine the inter-relationship between COVID-19 economic growth and environmental performance. Moreover, the authors applied a conservative (maximin) model to investigate which countries have the least intensifying affected among all of the top affected COVID-19 Asian countries based on the SS degree of grey relation values. The data used in this study was collected from multiple databases during 2020 for analysis. Findings Results indicate that the severity of COVID-19 shows a strong negative association and influence of COVID-19 on the exportation of goods and services, logistics performance, ISO 9001 and ISO 14001 certifications in all the six highly affected countries during a pandemic outbreak. Although the adverse effects of COVID-19 in exporting countries persisted until December 31, 2020, their magnitude decreased over time in Indonesia and Pakistan. During the COVID-19 outbreak, Pakistan showed comparatively better performance among the six top highly affected Asian countries due to its smart locked down strategy and prevents its economy from severe damages. While India and Iran export drastically go down due to a rapid increase in the number of COVID-19 cases and deaths. Research limitations/implications The research findings produce much-required policy suggestions for leaders, world agencies and governments to take corrective measures on an emergent basis to prevent the economies from more damages and improve their logistics, environmental and quality performance during the pandemic of COVID-19. Originality/value This study develops a framework and investigates the intensifying effects of COVID-19 effects on economic growth, logistics performance, environmental performance and quality production processes.

Lessons learned from quality management system ISO 9001:2015 certification: practices and barrier identification from Brazilian industrial companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Luís César Ferreira Motta Barbosa ◽  
Otávio José de Oliveira ◽  
Marcio Cardoso Machado ◽  
Ana Clara Tomaz Morais ◽  
Patrícia Maria Bozola ◽  
...  
Keyword(s):  
Quality Management ◽  
Management System ◽  
Production Efficiency ◽  
Quality Management System ◽  
Industrial Sector ◽  
Lessons Learned ◽  
Iso 9001 ◽  
Content Type ◽  
Previous Version ◽  
Industrial Companies

PurposeThis study used a qualitative approach on five case studies in Brazilian industrial companies. The research used interviews, document analysis and on-site visits to collect and analyze data. The companies were selected based on the following criteria: operating in the industrial sector, updating their quality management system (QMS) process to ISO 9001: 2015 and agreeing to participate in this study.Design/methodology/approachThis article aims to investigate the strategies of industrial companies adopted for ISO-9001:2015 certification in light of the six major advances concerning the previous version. Thus, QMS of other organizations can incorporate identified lessons learned, whether certified or not.FindingsThe main finding of the research is the systematization of a set of lessons learned in the experiences of implementing the six significant advances of ISO 9001 concerning the previous version by industrial companies in the State of São Paulo in Brazil. These lessons can and should be used by other organizations to improve their QMSs.Practical implicationsThe practices identified in this empirical research can serve as benchmarking to assist quality managers from other companies in QMS certification based on ISO 9001: 2015 or even those not certified but interested in updating their QMSs. Therefore, lessons learned can significantly minimize efforts to improve your projects, processes, products and services. These findings can also help industrial companies improve their production efficiency and effectiveness through quality improvement.Originality/valueThe main novelty of the research is the consolidation of theoretical and practical analysis of the main changes in the latest version of the ISO 9001 standards. The efforts to fulfill those changes result in lessons learned. The “lessons learned” will form a new block of knowledge that will subsidize theoretical (new research) and practical (formulation of a new ISO 9001 standard and helps quality managers improve their systems).

Quality management system in higher education institutions and its impact on students' employability with the mediating effect of industry–academia collaboration

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jawad Abbas ◽  
Kalpina Kumari ◽  
Waleed Mugahed Al-Rahmi
Keyword(s):  
Higher Education ◽  
Quality Management ◽  
Management System ◽  
Engineering Students ◽  
Quality Management System ◽  
Higher Education Institutions ◽  
Sampling Technique ◽  
Mediating Effect ◽  
Capital Theory ◽  
Content Type

PurposeBased on the principles of the human capital theory, this study investigates the role of the quality management system (QMS) in higher education institutions (HEIs) in developing successful employability attributes among graduates. Considering industry as a prominent stakeholder in academia, the authors took industry–academia collaboration as the mediating variable.Design/methodology/approachUsing the European Foundation for Quality Management model, the author analyzed how QMS in public HEIs located in London, the United Kingdom (UK), impacts business management, computer science and engineering students' employability. Following the nonprobability convenience sampling technique, this study included data from 324 local and international students.FindingsThe structural analysis identified QMS as a significant factor in enhancing students' employability, and industry–academia collaboration is found to act as a partial mediator in this relationship.Originality/valueThe management of HEIs in developing countries can take valuable guidelines from this study and integrate QMS in their institutions in developing their students' employability, as it is being done by HEIs in the UK.

Do innovation attributes really drive the diffusion of management accounting innovations? Examination of factors determining usage intensity of strategic management accounting

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Babajide Oyewo
Keyword(s):  
Factor Analysis ◽  
Strategic Management ◽  
Management Accounting ◽  
Environmental Uncertainty ◽  
Relative Advantage ◽  
Competitive Strategies ◽  
Content Type ◽  
Future Studies ◽  
Strategic Management Accounting ◽  
Innovation Attributes

PurposeThis study investigates the usage of modern management accounting techniques popularly referred to as “strategic management accounting” (SMA), and the extent to which innovation attributes (namely relative advantage, compatibility, complexity, trialability and observability) determine SMA usage intensity.Design/methodology/approachSurvey data was obtained through a structured questionnaire from 45 out of 56 publicly listed manufacturing companies on the Mainboard of the Nigerian Stock Exchange. Descriptive statistics, one-way ANOVA, exploratory factor analysis, confirmatory factor analysis and structural equation modelling were used to analyse data.FindingsWhereas the overall usage rate of SMA as an innovation is generally moderate, there is significant difference in SMA usage intensity across industries in the manufacturing sector due to environmental uncertainty. Compatibility emerged as the strongest determinant of SMA usage intensity, implying that commercial enterprises would intensely apply SMA to remain innovative, to continuously improve and to incorporate strategy in accounting practice in a bid to survive competition. SMA will witness extensive usage if it aligns with the competitive strategies of an organisation.Research limitations/implicationsThe attributes of innovation measured treat all SMA techniques as one, but did not measure relative advantage, compatibility, complexity, trialability and observability for each of the techniques. Future studies may consider investigating how innovation attributes specifically affect each SMA technique. The dimension of compatibility investigated in the study lean towards the alignment of SMA with competitive strategies. Taking into account the multidimensionality of compatibility as an innovation attribute, future studies may examine how past experience of implementing new ideas, as well as compatibility of SMA with corporate culture and value system, affect the dissemination and diffusion of management accounting innovations.Practical implicationsThe paper proposes that although innovation attributes may partly explain SMA usage, coercive factors such as competition and environmental uncertainty may also be responsible for the decision to adopt innovative management accounting practices. The study therefore calls for a critical appraisal of how coercive institutional factors such as competition, regulation and actions of key stakeholders influence the decision of organisations to adopt an innovation.Originality/valueThis paper contributes to knowledge by challenging existing knowledge and presenting evidence that innovation attributes acclaimed to determine the spread of an innovation may be inapplicable in certain settings due to some environmental challenges. The study also contributes to knowledge by developing a composite scale for measuring innovation attributes specifically adapted to management accounting innovation, which can be used in future studies.

Organizational lifecycle and strategic management accounting

2019 ◽  
Vol 15 (4) ◽  
pp. 580-604 ◽  
Author(s):  
Timur Pasch
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Development Stage ◽  
Management Control ◽  
Content Type ◽  
Performance Effect ◽  
Life Cycle Stages ◽  
Strategic Management Accounting ◽  
German Speaking ◽  
Organizational Lifecycle

Purpose This study aims to examine the relationship between organizational lifecycle stages, the adoption of strategic management accounting (SMA) practices and the performance consequences of SMA adoption. Design/methodology/approach The analysis is based on survey data from 377 firms operating in German speaking countries. Findings The author finds that the firms’ adoption rates of SMA increase from the birth to the revival lifecycle stages and drop at the decline stage. Firms that deviate from the optimal SMA profile have lower performance compared to the firms that do not deviate. The negative performance effect, however, is only significant for firms that have too little SMA practices and is not significant for firms that adopt too much SMA practices. Research limitations/implications These results suggest that firms that fail to implement a sufficient level of SMA suitable for their development stage will not develop as fast as their competitors. This study is subject to general limitations of survey research, particularly with respect to the operationalization of the variables, the number of contextual variables in the empirical model and sample coverage. Practical implications The implication for managerial practice is that greater efforts should be directed toward eliminating underfit than overfit regarding the implementation of management control systems. Originality/value This is the first analysis of the adoption of SMA at different life cycle stages and the consequences of misfitted adoption.

The indirect effect of strategic management accounting in the relationship between CEO characteristics and their networking activities, and company performance

2017 ◽  
Vol 13 (4) ◽  
pp. 471-491 ◽  
Author(s):  
Abolfazl Amanollah Nejad Kalkhouran ◽  
Bahareh Hossein Nezhad Nedaei ◽  
Siti Zaleha Abdul Rasid
Keyword(s):  
Strategic Management ◽  
Indirect Effect ◽  
Management Accounting ◽  
Chief Executive ◽  
Company Performance ◽  
Content Type ◽  
Upper Echelons Theory ◽  
Strategic Management Accounting ◽  
The Impact ◽  
Ceo Characteristics

Purpose The purpose of this paper is to investigate the effect of chief executive officer (CEO) characteristics and involvement in networks on strategic management accounting (SMA) and, in turn, the indirect effect of SMA on company performance. Design/methodology/approach A model is advanced and tested using partial least-squares path modelling and data were collected from a sample of 121 service small and medium-sized enterprises (SMEs) in Malaysia. Findings The results indicate significant and positive relationships between the CEO education and the application of SMA as well as between involvement in networks and SMA. Moreover, it is found that SMA has an indirect effect in relations of CEO education, involvement in networks and company performance. Practical implications SMEs’ leaders may realize their important role in affecting outcomes by their choices, which are in turn affected by their characteristics and activities. Originality/value This study provides an empirical evidence on the impact of two new factors on the SMA by considering contingency theory and upper echelons theory simultaneously for explaining relationships and developing a new model.

Relationship between strategic management accounting techniques and profitability – a proposed model

2014 ◽  
Vol 18 (3) ◽  
pp. 1-22 ◽  
Author(s):  
Abeer Abdelmoneim Mohamed ◽  
Tracy Jones
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Information And Communications Technology ◽  
Communications Technology ◽  
Content Type ◽  
Technology Sector ◽  
Strategic Model ◽  
Strategic Management Accounting ◽  
Proposed Model ◽  
Prior Literature

Purpose – The purpose of this study is to propose a comprehensive strategic model to manage profitability. Strategic management accounting concepts and tools are adopted to explore and manage the main profitability drivers (cost, assets, and revenue). Design/methodology/approach – A deductive approach is used to identify the variables of the profitability model. Phase one of this study rely on reviewing prior literature in the field in order to identify the key profitability drivers that uses in managing profitability (costs, assets and revenue).Phase two of the research focuses on testing the perceptions of the managers of Egyptian “Information and communications technology” sector, the relative merits of such a model. Findings – The most important finding in the current study, which has not been investigated in previous studies, is that the proposed comprehensive profitability model which contains cost, the assets and revenue techniques was a better predictor of profitability than the alternative models, which contain a combination of two variables. Originality/value – As the first study of its kind, this model contributes to the theoretical literature in the field. It is also a practical contribution in managing profitability of the Egyptian “Information and communications technology” sector.

Implementation of quality management system based on ISO9001:2008 and its effects on customer satisfaction case study

2014 ◽  
Vol 31 (8) ◽  
pp. 921-937 ◽  
Author(s):  
Vahid Nabavi ◽  
Majid Azizi ◽  
Mehdi Faezipour
Keyword(s):  
Quality Management ◽  
Customer Satisfaction ◽  
Management System ◽  
Quality Management System ◽  
Implementation Process ◽  
Iso 9001 ◽  
Ahp Method ◽  
Content Type ◽  
Satisfaction Index

Purpose – The purpose of this paper is to discuss the effect of the ISO 9001 quality management system on customer satisfaction and show an application of an analytic hierarchy process (AHP)-based method for measuring the customer satisfaction index (CSI). This will be useful to anyone who wants to have an ISO 9001 quality management system in his or her organization. Design/methodology/approach – This paper describes an ISO 9001 quality management implementation process based on ISO 9001 requirements, and uses the AHP method for weighting effective criteria on customer satisfaction. All data were obtained via questionnaires and assessed with EXPERT CHOICE 11 software. Findings – According to the results of the weighting, the factors influencing the satisfaction of a kitchen worktops customer, price and sales terms of this product has a significant impact on customer satisfaction and, in competitive conditions, this criterion has a determining role in the creation of utility for customers. ISO 9001 quality management system has been able to increase the CSI within an 11-month period of study. Originality/value – This paper is the first to use the AHP method with a new approach in a case study, offering a complete, comprehensive method for assessing customer implications.

Synergising total productive maintenance elements with ISO 9001:2008 standard based quality management system

2014 ◽  
Vol 26 (6) ◽  
pp. 534-549 ◽  
Author(s):  
N.M. Sivaram ◽  
S.R. Devadasan ◽  
R. Murugesh ◽  
S. Karthi ◽  
C.G. Sreenivasa
Keyword(s):  
Quality Management ◽  
Management System ◽  
Quality Management System ◽  
Iso 9001 ◽  
Total Productive Maintenance ◽  
Content Type ◽  
Class Level ◽  
Unique Approach ◽  
World Class ◽  
In The Beginning

Purpose – The purpose of this paper is to conceptualize the integration of total productive maintenance (TPM) and ISO 9001 certification by contributing a model named as TPM 9001:2008. Design/methodology/approach – In the beginning of the paper, the origin, growth and capabilities of TPM and ISO 9001 certification in enabling the organizations to perform at world class level are appraised by citing research outcomes reported in literature arena. The information and knowledge thus gathered from literature arena are used to conceptualize TPM 9001:2008 model. Through this conceptualization, the eight TPM pillars are fitted into the five major clauses of ISO 9001:2008 standard. In order to illustrate this conceptualization, the contents of a sub-clause of TPM 9001:2008 model are presented and the rationale behind designating it is appraised. Findings – TPM 9001:2008 model brings out synergy from the two renowned world class strategies namely “TPM” and “ISO 9001 certification”. Practical implications – The paper points out that the practical validity of TPM 9001:2008 model shall be established by conducting real time case studies in various organizations. Originality/value – This paper presents a unique approach for integrating TPM elements with ISO 9001:2008 standard based quality management system, as a single framework benefiting the contemporary organizations.

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