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1.
The successful implementation of quality management (QM) requires a change in both an organization's culture and structure. Consequently, as management accountants are organizational members their roles and systems will need to change to provide support for this QM implementation. This study found that although the majority of management accountants are involved in the implementation of quality concepts into the accounting area of the firm, there has been little modification of cost determination methods and limited development and use of quality related performance measures. Nevertheless, the overall results of this research imply that the role of the management accountant has altered due to the implementation of QM practices, but not to the degree indicated in the literature.  相似文献   

2.
Human resources are an important determinant of operational performances as it is crucial for quality improvement. Research suggests that issues related to quality of work life of employees are often overlooked in low technology level organizations in the developing countries. This article aims to investigate the relationship between quality management (QM) practices and job satisfaction (JS) in relation with the Ethiopian manufacturing organizations. Data were collected using a structured survey questionnaire and face-to-face interviews of shop-floor workers. Exploratory and confirmatory factor analysis was used to validate the survey instrument and structural equation modelling was used for the analysis. The findings provide evidence that top management commitment, participation of employees and continuous improvement are significantly and positively associated with JS. However, customer focus has insignificant relationship and surprisingly, teamwork showed unexpected negative relationship with JS. The study provides important insights into the true worth of QM implementation in which it enforces the belief that its practices are the decisive factor in enhancing workplace satisfaction of employees.  相似文献   

3.
Quality management (QM) and environmental management (EM) are two business practices that may affect firm performance. These practices are being increasingly introduced into firms, which often use them jointly owing to their similarities. As a result of these similarities, their integration has become a popular topic of research and practice. In the field of integration, the highest level of integration may be achieved by means of a single, full QM–EM system (QEM) in which QM and EM lose their independence. It is therefore desirable to identify dimensions from which to assess these management practices and their effects on performance. The aim of this paper is to carry out a literature review in order to propose and analyse dimensions for QM, EM, QEM and firm performance, as well as models of cause–effect relationships between these variables. The topics reviewed are the following: (1) the QM and EM dimensions; (2) the empirical studies about QM–performance and EM–performance links; and (3) issues of integration. The review suggests that the large body of QM research may inform EM and QEM. This is so because research on the QM side is more advanced and developed than that on the EM side.  相似文献   

4.
Much of the empirical research in the past two decades has suggested that quality management (QM) is context dependent. This research develops an empirical QM model in a technology‐based sector—electronics manufacturing. Based on quantitative and qualitative investigations of 225 electronics firms in Hong Kong and the Pearl River Delta (PRD) region of China, a path analytic model is developed. The empirical model shows that a typical quality management system (QMS) in the electronics industry is composed of four major modules, namely leadership, cultural elements, operational support systems, and process management. These modules create a series of chain effects on organizational performance, rather than acting as parallel elements with an equal impact. By quantifying their effects on organizational performance and comparing the model to others in the literature, we identify those QM constructs that are context dependent. In electronics manufacturing, process management and customer focus are more important than other elements (e.g., cultural factors) for garnering business results. This study contributes to contingency theory and research by identifying the key constructs and their relationships in a competitive, volatile, and technology‐based industry with complex supply networks.  相似文献   

5.
Much has been written and publicized about the virtues of JIT philosophies during the past decade. However, relatively limited empirical research has been reported con-cerningJIT implementation on organizational performance. This study presents the results of an empirical study which utilized both concrete financial accounting data and a broad cross-sectional survey as measures of organizational performance to determine the impact of each JIT implementation requirement factor to organizational performance. Communication between production and marketing departments was identified as a critical factor for increased inventory turnover and work-in-process inventory turnover, while employees' participation and the bottom-up management approach were determined as significant factors for improving quality and flexibility. The results of this study imply that in JTT environment personnel management practices, such as bottom-up management encouraging employees participation, and organization management such as a communications linking the production and marketing departments, are more important than JIT practices themselves.  相似文献   

6.
Abstract

Previous evidence suggests that lean practices help organizations to enhance environmental performance. However, the impact of lean practices on the environment is still unclear. This study, therefore, aims to analyse the relationship between lean and environmental performance in two main stages: first, a review of the relevant literature was developed, followed by a multiple case study analysis conducted in five manufacturing companies. Onsite data were collected from the firms during a 5 years’ time span of research and developing semi-structured interviews. Findings indicate that the environmental performance of the companies analysed is generally enhanced in the long-term after the implementation of lean. Moreover, the results suggest that the environmental performance of the firms investigated is mainly improved by using JIT and TQM practices in a lean transformation context. The research findings provide further results remarking the possible negative impact of Kanban deliveries, 5S and TPM on various environmental performance indicators.  相似文献   

7.
There is a widespread acknowledgement that quality and environmental practices are effective means for improving the business performance of firms. However, empirical evidence regarding the relationship between quality and environmental practices and employee safety performance is relatively scarce. In order to fill this gap, we investigate the relationship between quality and environmental practices and safety performance measured by employee accidents at work. Employing a multivariate probit model, we show that the adoption of quality management practices is associated with an increased chance that an employee encounters workplace accidents, whilst environmental practices are associated with a reduction in workplace accidents. However, when distinguishing between workplace accidents that do and do not lead to sick leave, our results reveal that the utilisation of quality practices is not associated to employees’ probability of encountering accidents that lead to sick leave. This suggests that quality practices are only related to benign accidents. Moreover, examining the interrelationships among quality practices, safety performance and quality-related contextual factors, our findings indicate that the implementation of quality practices by the firm that considers quality as very important for its strategy and provides employee’s quality-related training is not associated with safety performance. Therefore, the results suggest that the way a firm implements and uses quality practices is essential for their effect on safety performance.  相似文献   

8.
One recurrent theme within the literature on total quality management (TQM) is the study of its effect on organizational performance. Nonetheless, most research has focused on analyzing the relationships between the implementation of different elements and several types of performance. This paper incorporates the effect of organizational environment as a variable for explaining the impact of TQM on business results. The model is tested using structural equations, employing a survey of quality managers in 273 Spanish firms. The causal analysis results show that dynamism, munificence and complexity influence the degree of implementation of the main TQM principles. The most relevant effects emerge as a result of the environmental dynamism, and the least effects are due to munificence. Similarly, the dimensions of TQM have an impact on different types of performance. The model can be used by organizations to assess their level of TQM success depending on specific environmental characteristics.  相似文献   

9.
This article aims at further developing the purchasing performance management systems (PPMSs) body of knowledge, assuming the wider perspective of the adoption process rather than key performance indicators (KPIs) only. In particular, the research questions are focused on understanding what are the most adopted indicators, what are the key elements characterising the implementation process and what are the differences among different organisational levels and different purchasing categories. The literature provides a framework for classifying purchasing KPIs, identifying the implementation process and the PPMS architecture, thus supporting the empirical research protocol. Nine case studies of large multinationals belonging to different industries are conducted. Empirical evidence shows that companies are still adopting mainly an external perspective, by focusing on performance measurement efforts on suppliers. Widely adopted indicators mainly measure cost, time and quality. However, the purchasing department has acquired an important role within the organisation and new performance indicators have been created; flexibility, innovation and sustainability are becoming increasingly important.  相似文献   

10.
The contemporary quality management (QM) literature prescribes various quality improvement strategies. However, it lacks scientifically developed and tested constructs that represent an integrative QM philosophy. Moreover, an impact of the prescribed QM strategies on a firm's product quality has not been analyzed. Through a detailed analysis of the literature, this research identifies 12 constructs of integrated QM strategies. Using a survey of 371 manufacturing firms, the constructs are then empirically tested and validated. LISREL 7 is used for this purpose. Finally, a framework to examine the effects of integrated QM strategies on a firm's product quality is suggested. Comparisons between this and two other comprehensive scales of TQM are made.  相似文献   

11.
Sean Handley  John Gray 《决策科学》2015,46(6):1011-1048
The outsourcing of production is a prominent strategy across industries. While the strategy can have many benefits, the popular press reports numerous examples of quality issues originating with contract manufacturers (CMs). Observing these quality issues, multiple scholars call for the quality management (QM) literature to be extended to explicitly address the challenges of managing quality in an inter‐organizational context. Additionally, QM researchers recognize the need to consider contextual contingencies for the effectiveness of specific QM practices. Responding to these calls, we focus on the potential contingent factor of CM heterogeneity (i.e. the degree of product and process diversity at the CM plant). We first test the direct relationship between CM manufacturing heterogeneity and CM quality conformance performance, as reported by the CM's customers, brand‐owning firms. Next, we evaluate the effectiveness of multiple practices that these brand‐owning firms can employ to mitigate the anticipated negative effect of heterogeneity on their CM's conformance quality. We utilize paired dyadic data on 106 contract manufacturing relationships in the food, drug, and medical device industries to test our hypothesized model. The results of our analysis reveal a negative association between heterogeneity at CM facilities and their conformance quality performance. Our results also identify cooperative relationships, contractual coordination provisions, and formal performance assessment programs as practices that brand‐owning firms can employ to largely eliminate the negative impact of heterogeneity on CMs’ conformance quality performance.  相似文献   

12.
13.
Many organizations that were once quality leaders have had challenges sustaining high‐quality performance. Although research has examined frameworks and concepts that lead to high‐quality performance, few studies examine how to sustain high‐quality performance. Sustaining performance may require additional capabilities from what it takes to achieve it. Drawing on quality management literature, organizational resilience literature, and the theory of dynamic capabilities in the strategy literature, this study empirically investigates the effects of four capabilities that help sustain high‐quality performance. The analysis shows that capabilities in improvement, innovation, sensing weak signals, and responsiveness all help sustain high‐quality performance. This suggests that what it takes to achieve high‐quality performance is different, in part, from what it takes to sustain it. The data comes from a survey of 147 manufacturing business units. The analysis shows that the relative benefits of these capabilities may depend on the level of competitive intensity and environmental uncertainty. The findings provide empirical support for a theoretical model and practical guidance for sustaining quality performance.  相似文献   

14.
While research on gender in organizations has not only documented sustained gender inequality, it has also offered an understanding of how gender is enacted through doing and undoing gender. An underexplored aspect concerns how men can do and undo gender to support or hinder gender equality processes in organizations. Doing gender is then understood as creating gender difference while undoing gender would conversely mean to reduce gender difference. The former is supporting gender inequality while the latter means moving toward gender equality. This article therefore provides a systematic review of empirical articles that discuss how men are doing and undoing gender within an organizational context. It is shown that undoing gender practices of men in organizations are under‐researched and a research agenda of how men can undo gender at work is thus developed. This article makes a two‐fold contribution: first it offers a refinement of doing and undoing gender approaches and second, it develops a research agenda for exploring how men can undo gender at work.  相似文献   

15.
Effective supply chain management (SCM) has become a potentially valuable way of securing competitive advantage and improving organizational performance since competition is no longer between organizations, but among supply chains. This research conceptualizes and develops five dimensions of SCM practice (strategic supplier partnership, customer relationship, level of information sharing, quality of information sharing, and postponement) and tests the relationships between SCM practices, competitive advantage, and organizational performance. Data for the study were collected from 196 organizations and the relationships proposed in the framework were tested using structural equation modeling. The results indicate that higher levels of SCM practice can lead to enhanced competitive advantage and improved organizational performance. Also, competitive advantage can have a direct, positive impact on organizational performance.  相似文献   

16.
Quality has been in the limelight as organizations have sought to create a competitive advantage and theorists have sought to understand the implications of quality management. This paper examines the synergistic effects of the quality emphasis in the organizations, the use of appropriate work force management practices, and the managerial performance outcomes as interactive phenomena. Using data from multiple levels of employees in manufacturing units in various industries, we tested hypotheses regarding the managerial performance impact of the synergy in work force management practices and the quality emphasis. The results indicate that the effectiveness of work force management practices in enhancing managerial performance varies with the emphasis on quality that is manifested by meeting and exceeding customer needs and preferences through accurate, consistent, reliable, and durable products, and by making design changes in the products as desired by the customer.  相似文献   

17.
Indices that approximate for the quality and strength of intellectual property (IP) systems are commonly used as variables in empirical international management studies. However, while international IP systems have radically transformed after the implementation of the TRIPS agreement, these contextual changes have not been accounted for in existing international management research approaches. This study examines the institutional context of IP systems in the post TRIPS implementation years by conceptualizing how IP Law on the books (regulations) and IP Law in practice (enforcement) combine. This enables the identification of two new contextual categories of IP systems that have not been conceptually, theoretically, or empirically captured in existing international management research. A review of the existing literature on indices measuring different aspects of national IP systems provides insights into how to improve future theoretical and empirical international management work that aims to study the effects of the context of IP systems in the post TRIPS era.  相似文献   

18.
质量管理活动的实证测度是国外运营管理领域的重要内容之一,但国内在此领域的研究却相对少见.本文以重庆市制造业企业为样本,通过两阶段问卷调查收集数据,采用探索性因子分析和结构方程的方法,对我国制造业企业质量管理活动的内容进行了实证研究.结果表明,我国制造业企业中的质量管理活动可以归纳为领导支持、员工参与、员工素质、统计控制、产品设计和流程管理等内容.同时,对质量管理活动的划分为基础活动与核心活动提供了实证支持.研究刻画了质量管理活动的运作机理,指出核心活动与基础活动的有机结合将有助于企业质量管理水平的提升.此外,研究还建议在我国企业质量管理实践中应加强对客户和供应商的重视与支持.  相似文献   

19.
The purpose of this research study is to analyze sustainable supply chain (SSC) management practices for Indian automobile industry and to identify the critical factors for its successful implementation. Despite the fact that SSC has been frequently promoted as a means of improving business competitiveness, little empirical evidence exists in the literature validating its positive link with organizational performance. Sustainable supply chain practices (SSCP) not only help in reducing environmental degradation but it also has social and economic implications (as per tipple bottom line approach). For this purpose, empirical data is collected to measure the SSCP prevailing in Indian automobile industry. A structural equation modeling technique is used to build the measurement and structural models. Later, statistical estimates are used to validate the model that has been built. The data analysis helps to determine whether to accept or reject the hypothesis that has been stated based on the structural model. The result shows how SSCP are correlated and help in improving the supply chain performance among the industries being surveyed. It is also observed that environmental and social performance have a positive relationship with economic performance.  相似文献   

20.
In deciding to adopt lean manufacturing, it is imperative to investigate where and how lean practices are most needed to influence manufacturing and business performance. Such an investigation becomes indispensable when lean thinking is to be considered in a production arrangement different to the conventional, repetitive, high-volume, stable-demand and discrete-manufacturing environment. This study provides explanations of how performance is improved through the adoption of lean practices in process industries. This is a relatively under-researched area compared to the performance effects associated with the introduction and implementation of lean principles in traditional, discrete manufacturing. Based on a survey of Indian process industries, this study attempts to develop an empirical relationship between lean practices and performance improvement through the use of multivariate statistical analysis. The findings have led to the conclusion that lean practices are positively associated with timely deliveries, productivity, first-pass yield, elimination of waste, reduction in inventory, reduction in costs, reduction in defects and improved demand management. However, within a process-industry context, lean practices related to pull production were found to have a marginal impact on performance improvement. A detailed discussion of the findings along with their theoretical and managerial implications is provided in the paper.  相似文献   

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