Assessing the effectiveness of accounting information systems in the era of COVID-19 pandemic

Purpose This study aims to evaluate the Accounting Information Systems (AIS) effectiveness on the organizational level by extending DeLone and McLean success model in developing countries like Jordan. Unlike other studies, this study investigates the effects of system quality, information quality, process quality, collaboration quality, service quality, individual performance and workgroup performance toward organizational performance during the period of the COVID-19 pandemic outbreak. Design/methodology/approach A self-administrated survey was used to collect data from 104 accounting managers operating in listed Jordanian firms in the Amman Stock Exchange (ASE). The partial least squares-structural equation modeling method was used for data analysis. Findings Eight relationships were tested, whereby six were supported as was expected. Particularly, the empirical results reveal that individual performance is positively and significantly influenced by information quality, process quality and service quality. Furthermore, workgroup performance is positively and significantly influenced by individual performance. The results also show that organizational performance is impacted by individual performance and workgroup performance. Originality/value The current study is among the first empirical studies that has extended the information systems success model to evaluate AIS success during COVID-19 pandemic. This study also offers insights into the importance of AIS success among listed Jordanian firms in ASE.

On the Part Quality, Process Parameters and In-Die Pressures in Indirect Squeeze Casting

Squeeze casting is a process that can produce the highest quality castings. In the current study, the effect of the process settings and the in-die conditions on rejection rates is studied through a full-scale experimental study. Factors affecting the as-cast part quality were investigated in the current study from two different viewpoints. The first part of the study was to investigate the influence of the process settings on the part rejection rate, and the second was to understand the conditions in the die and the effects on the part rejection rate to understand better the reasons and sensitivity of the squeeze casting process.

Consumers’ Perception on Traceability of Greek Traditional Foods in the Post-COVID-19 Era

In the rising new global economic and social period, after the COVID-19 pandemic, traceability is expected to be a critical parameter for the selection of foods by consumers worldwide. Accordingly, traditional foods (TFs) can become the foods of choice in the new era due to their originality, authenticity, unique organoleptic properties, and locality. In this paper, the consumers’ perception on traceability regarding Greek TFs and northwest Greek TFs is investigated, in order to find out the specific information they require for the purchase of these foods. Traceability was tested using variables related to package, product, quality, process, and personal information of these foods. A self-response questionnaire survey was carried out in September and October 2021 on a sample of 1707 participants through the Google platform. The results show that the participants consider traceability regarding questions on package information “quite important” and “very important” by an average of 68%, on food information by 64%, on quality information by 69%, on production process information by 78%, and on personal information by 65%. A similar pattern was recorded for the regional northwest Greek TFs for information on production process, personal, and package data, although there was a significant increase in the perception by the participants for data related to food information itself by 87% and more related to quality information by 94%.

Pengaruh Budaya Organisasi Dan Kinerja Guru Terhadap Mutu Proses Pembelajaran Madrasah Ibtidaiyah Negeri Bandar Lampung

The purpose of study was to determine the influence of organizational culture on the learning process quality, the influence of teacher performance on the learning process quality and the influence of organizational culture and teacher performance on the learning process quality at Madrasah Ibtidaiyah Negeri in Bandar Lampung City. The research data is in the form of numbers which the answers to the respondents' questionnaires. Researchers conducted validity tests, reliability tests, normality tests as prerequisite tests for variable instrument items. The results showed that the simple linear regression of the organizational culture variable on the quality process was 9.560> 2.104 with an R square of 0.67 or 67% classified as moderate with a relationship of Y = 12.527 + 0.783X. Simple linear regression of organizational culture variable on quality process is 4.813>2.104 with R square of 0.34 or 34% classified as low with the relationship Y=23,663+0,577X. Multiple linear regression of organizational culture and teacher performance variables on the quality process of 59.220>3.20 with an R square of 0.729 or 72.9% classified as high with the relationship Y=3,900+0.667X1+0.269X2, meaning that a 1% change in the value of the Y variable affects the variable X1 is 0.667 and X2 is 0.269.

Performance Implications of Aligning Supply Chain Practices with Competitive Advantage: Empirical Evidence from the Agri-Food Sector

During this pandemic crisis, supply chain management (SCM) has emerged as a critical source of competitive advantage driving organizational performance, especially in the agri-food sector, since public health and consumers’ confidence as well as firms’ survival depend on the effectiveness of supply chain networks. This study adopts two central SCM practices, namely strategic suppliers’ partnerships and partners’ information quality & sharing and tests their relationships with competitive advantage (quality, process flexibility, and time to market) and business performance (profitability and market share), based on an empirical study of 300 enterprises in the agri-food sector in Greece. After data collection, we deploy a diagnostic-exploratory model, utilizing fuzzy cognitive mapping, with agent-based modeling following up for development for data prediction and simulation. Consequently, we found that supply chain firms’ compelling and robust relationships with supply chain partners and suppliers can promote their profitability and market share. Relationships of this kind focus on quality information sharing and are strongly connected with businesses’ quality, process flexibility, and time to market competitive capabilities. Hence, our study provides salutary info to supply chain firms regarding potential implementation to existing and new collaborators.

Kaizen event process quality: towards a phase-based understanding of high-quality group problem-solving

PurposeAs a problem-solving tool, the kaizen event (KE) is underutilised in practice. Assuming this is due to a lack of group process quality during those events, the authors aimed to grasp what is needed during high-quality KE meetings. Guided by the phased approach for structured problem-solving, the authors built and explored a measure for enriching future KE research.Design/methodology/approachSix phases were used to code all verbal contributions (N = 5,442) in 21 diverse, videotaped KE meetings. Resembling state space grids, the authors visualised the course of each meeting with line graphs which were shown to ten individual kaizen experts as well as to the filmed kaizen groups.FindingsFrom their reactions to the graphs the authors extracted high-quality KE process characteristics. At the end of each phase, that should be enacted sequentially, explicit group consensus appeared to be crucial. Some of the groups spent too little time on a group-shared understanding of the problem and its root causes. Surprisingly, the mixed-methods data suggested that small and infrequent deviations (“jumps”) to another phase might be necessary for a high-quality process. According to the newly developed quantitative process measure, when groups often jump from one phase to a distant, previous or next phase, this relates to low KE process quality.Originality/valueA refined conceptual model and research agenda are offered for generating better solutions during KEs, and the authors urge examinations of the effects of well-crafted KE training.

Gestión de calidad para los procesos de rendición de cuentas en instituciones públicas del Ecuador

La eficiencia y eficacia en los procesos que comprenden la gestión de las entidades públicas tiene más importancia en la sociedad ecuatoriana, a partir del principio constitucional donde se reconoce como derecho ciudadano y obligación de la institucionalidad pública, constituyéndose como un logro para la ciudadanía a fin de exigir transparencia en el accionar de las organizaciones. Este artículo tiene por objetivo analizar los sustentos teóricos de la gestión de calidad para los procesos de rendición de cuentas en instituciones públicas del Ecuador, permitiendo aplicar una metodología de tipo descriptiva basada en la revisión bibliográfica y documental porque procura obtener, seleccionar, compilar, organizar, interpretar y analizar información sobre las variables de estudios a partir de fuentes documentales. Que permiten compilar una revisión teórica de las variables gestión de calidad y rendición de cuentas, así como de los procesos y etapas que las instituciones públicas deben cumplir para la generación de informes de calidad y pueda cumplir con un proceso de calidad acorde a este estándar internacional para alcanzar las metas establecidas. Palabras clave: Gestión; calidad; rendición de cuentas, instituciones públicas, responsabilidad social. ABSTRACT Efficiency and effectiveness in the processes that comprise the management of public entities is more important in Ecuadorian society, based on the constitutional principle where it is recognized as a citizen’s right and an obligation of public institutions, becoming an achievement for citizens in order to demand transparency in the actions of organizations. This article aims to analyze the theoretical underpinnings of quality management for accountability processes in public institutions in Ecuador, allowing the application of a descriptive methodology based on bibliographic and documentary review because it seeks to obtain, select, compile, organize , interpret and analyze information on the study variables from documentary sources. That allow compiling a theoretical review of the variables quality management and accountability, as well as the processes and stages that public institutions must comply with for the generation of quality reports and can comply with a quality process according to this international standard to achieve the established goals. Keywords: Quality; accountability, public institutions, social responsability.