The management accountant's role in quality management: A Queensland perspective

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.     

Effect of best management practices on the performance and productivity of small firms

Abstract

Recent research on productivity finds that best management practices are a crucial but neglected element in explaining firm productivity. This stream of research also focuses on why a large number of firms may not implement best management practices despite their apparent benefits. In this paper, we examine the adoption of best management practices in small leveraged buyout (LBO) firms. Our choice of small LBO is motivated by the fact that these firms undergo extensive restructuring and, therefore, there is an opportunity to study the adoption process of best management practices. The findings show that buyout companies introduce best management practices (operations, monitoring, targets and incentive-related practices) at different stages of their development, and more importantly, these practices evolve in response to changes in various firm-level characteristics. For example, companies emphasizing cost leadership tend to follow targets and monitoring related practices while firms following a differentiation strategy are more likely to implement incentives and operations related management practices. Buyout sponsors’ board representatives and new CEO also play a critical role in the adoption of these best management practices which are linked to superior firm performance, measured as growth in revenues, productivity and return on assets.     

Green Human Resource Management: A Review and Research Agenda*

The paper makes a case for the integration of the largely separate literatures of environmental management (EM) and human resource management (HRM) research. The paper categorizes the existing literature on the basis of Ability–Motivation–Opportunity (AMO) theory, revealing the role that Green human resource management (GHRM) processes play in people‐management practice. The contributions of the paper lie in drawing together the extant literature in the area, mapping the terrain of the field, identifying some gaps in the existing literature and suggesting some potentially fruitful future research agendas. The findings of the review suggest that understanding of how GHRM practices influence employee motivation to become involved in environmental activities lags behind that of how organizations develop Green abilities and provide employees with opportunities to be involved in EM organizational efforts. Organizations are not using the full range of GHRM practices, and this may limit their effectiveness in efforts to improve EM.     

Customizing Quality Management Practices: A Conceptual and Measurement Framework

Quality management (QM) has often been promoted as a universal remedy, where organizations adopt these practices to enhance performance. However, implementation of QM has led to mixed results with some high‐profile failures. Some suggest that customizing QM practices to fit the organization's situational context can help avoid implementation failure and improve performance. However, research has not fully investigated how organizations should go about customizing quality practices. This article addresses this question by conceptualizing two fundamental yet different aspects of QM practices that have different learning objectives: quality exploitation (QEI) and quality exploration (QER). Drawing on experts and empirical data, we develop a reliable and valid set of measures for QEI and QER. Furthermore, the analysis shows the performance differences in the two sets of QM practices across different contextual settings. Specifically, the empirical results show that the benefits of different QM orientations depend on the level of competition and rate of product change. This research challenges prior conceptualizations of QM, and suggests a practical framework to guide decision makers in customizing QM practices.     

Modelling the impact of performance management practices on firm performance: interaction with human resource management practices

The paper draws on resource orchestration theory to investigate whether and how performance management (PM) practices interact with human resource management (HRM) practices in organisations as well as how this interaction affects firm performance. The proposed theoretical model was tested through a survey of 192 UK firms using Partial Least Squares approach for structural equations modelling. The findings show that the effect of PM practices on firm performance is better explained when the interaction between these practices and other organisational practices is considered. In particular, we examine the extent to which the interaction between PM practices and commitment-based HRM practices affects performance. We find that when HRM practices and PM practices are misaligned, their effect on performance can be negative. This is the first paper in the PM literature that establishes the relationship between PM and HRM practices in organisations and demonstrates the effect of this relationship on firm performance.     

The role of cognitive load in effective strategic issue management

Firms have different ways of addressing issues emerging from outside their regular calendar-driven strategy processes. These practices tend to be unstructured, organization specific, and highly dependent on the characteristics of the strategic issues themselves. Building on three dimensions of cognitive load—intrinsic, germane, and extraneous cognitive load—we extend existing research on strategic issue management by showing how different team-level choices in strategic issue processing and organizational congestion interact in their effects on a firm's strategic issue management performance. Based on an in-depth analysis of all 92 strategic issue decisions in a large multinational firm during a three-year period, we find that organizational disturbances influence strategic issue initiation by top management, which in turn influences the quality of strategic issue management practices and subsequent performance outcomes. We conclude by providing recommendations for managers on how they can decrease the sensitivity of their companies' strategic issue systems to external disturbances.     

The mediating role of leadership and people management practices on HRD and organizational performance

Drawing upon prior research, we identify strategic value and transaction effectiveness as two significant HRD contributions and examine their dyadic effect on leadership and people management practices, and influence on firm performance. Results of path analysis on 138 participants supported the dyadic effect hypothesis. More significantly, we found leadership and people management practices as a significant predictor on the relationship between strategic value and organizational performance, which suggests that organizational performance is affected by the combined effect of leadership and people management practices. A key implication of this research is that where organizations had effective leadership and people management practices, both types of HRD contributions – strategic value and transaction effectiveness – significantly enhanced firm performance.     

Supplier integration,operational capability and firm performance: an investigation in an emerging economy environment

Abstract

The literature on supplier integration’s (SI) impact on firm performance is intertwined with mixed findings in terms of definitional differences, study context, specific integration components, and the types of relationships examined. This study contributes to the supplier integration and firm performance (SI-FP) literature by investigating how and when supplier integration influences firm performance. Drawing on the relational view, the resource-based view, and the Dynamics Capability theories, we suggest that improvements in firm performance from the supplier integration perspective are dependent on gains in operational capabilities. We test this dependency with survey data from firms in Ghana, a developing economy. The results show positive significant relationships between supplier integration and competitive operational capabilities and between supplier integration and firm performance. Our results highlight the importance for managers in developing economies and elsewhere to improve their firms’ operational capabilities and competitiveness by investing in supplier integration. We also discuss implications of these findings for research.     

Managing Quality in a Heterogeneous Contract Manufacturing Environment

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.     

An integrated framework of mimetic pressures,quality and environmental management,and firm performances

Abstract

Manufacturers have extensively recognised the strategic importance of quality and environmental management. However, there is little guidance on how they adopt and exercise both management practices in a way that enhances firms’ performance outcomes. To fill the research gap, this paper empirically investigates the relationships among mimetic pressures, a firm’s quality management practices (QMPs), environmental management system (EMS), and environmental and financial performances. By using a data set collected from 212?U.S. manufacturing firms, this study examines the proposed hypotheses. Our major findings are: first, mimetic pressures are a driving factor for EMS but do not motivate the adoption of QMPs; second, QMPs are an important enabler not only for enhancing firms’ financial performance but also for promoting EMS and environmental performance; and finally, EMS does not influence firms’ financial performance directly, but indirectly does so through enhancing environmental performance. This study contributes to the literature of quality and environmental management and provides practical implications by addressing motivating factors of both QMPs and EMS, and identifying factors for successful environmental management practices.     

Human resource management and performance

The study of human resource management (HRM) has been invigorated by the promise that there is a best-practice, high-involvement management (HIM) that can guarantee superior organizational performance. None the less, there remain concerns that contingency theory still rules, that is, that the fit between the human resource systems and their context, and particularly the organization's business strategy, is all important and, thus, that HIM will only outperform other systems in certain circumstances. In the 1990s, there has been a spate of research that has sought to test whether HIM is indeed universally relevant. This paper reviews these studies. The paper first introduces the conceptual dimensions of the debate concerning HRM and performance. This shows that the issues go beyond a simple competition between universalism and contingency theory. There are more complicated hypotheses linking human resource practices beneath the surface of the recent literature. The second part of the paper overviews the studies in the light of these hypotheses, revealing that they present an uneven picture. Firstly, there are conceptual differences underlying the studies and, secondly, the results vary between them, and the effects of HIM vary between performance measures even in particular studies. Though a fair number of the studies claim to support universalism, their claims are not always unequivocally supported by their research evidence, and it is premature to conclude in its favour. If anything, there is more support for the 'lean production' argument that stresses the interaction effect between HIM and total quality management on performance.     

Strategy and Human Resource Management Integration in Fast Growth Versus Other Mid-sized Firms1

The nature and integration of strategy and human resource management practices, and the effects of such integration on firm performance were examined in two groups of mid-sized flrms: fast-growth firms and a random sample of similar sized mature firms. The results indicated that the fast-growth firms emphasized fewer human resource activities and experienced a lower degree of strategy-human resource integration than the mature firms. Some evidence was found that the relation between the level of integration and firm performance was moderated by the organization's stage of development.     

The personality factor: how top management teams make decisions. A literature review

Past research has increasingly suggested that CEO/TMT personality can play a relevant role in influencing various external (e.g. firm performance) and internal (e.g. firm organizational structure) management outcomes. These promising results need appropriate systematization and discussion, which we aim at providing through a literature review based on rigorous inclusion/exclusion criteria. Our analysis shows great heterogeneity in regard to both the personality traits and the personality based management outcomes explored by the investigated population of studies. Thus, we specifically use the framework provided by the Five-Factor Model (FFM) of personality to codify the publications and this framework allows us to identify some possible theoretical trajectories. These trajectories mainly regard the empirical testing of the highlighted associations between CEO emotional stability, extraversion and conscientiousness with bureaucratization, strategic pro-activity and firm performance. Our article is primarily intended for those scholars and practitioners who want to improve their knowledge about psychology-based decision making and behavioural corporate governance through the understanding of how CEO/TMT personality can affect their strategic decisions.     

The dark side of business model innovation

Existing literature has tended to focus on the positive benefits and outcomes of business model innovation (BMI), despite emerging evidence that BMI can also have a dark side, with negative consequences. We systematically review the existing BMI literature, articulating it around three clusters of negative consequences: those affecting the firm as an entity; those affecting the firm's stakeholders; and those that are specific or context-dependent. In a similar fashion, we identify the driving factors and circumstances leading to these negative consequences and group them into four clusters: (1) managerial choices and processes, and three underpinning circumstances that influence such choices or processes; (2) trade-offs between the new and current business models; (3) managers’ ability to manage BMI; and (4) context within which BMI is situated. The paper provides the first attempt to gather prior research on the phenomenon and thereby develop a conceptual understanding of the dark side of BMI. Furthermore, by proposing a model that explains how the dark side of BMI may occur, we inform ongoing debates on the theorization of the consequences that may derive from BMI and how these can be managed to support firms’ innovative growth, arguing how the disruptive innovation literature can only partially explain the phenomenon. Second, our model provides important foundations to further distil the complex link between BMI and performance. Finally, we suggest a number of future research avenues, accounting for different dimensions of the phenomenon.     

Integration of business process management and knowledge management: state of the art,current research and future prospects

The integration of business process management (BPM) and knowledge management (KM) helps companies to improve temporal, qualitative and cost aspects of the provision of goods and services and to increase their innovative capacities. There are numerous publications in German and English that deal with the integration of both of these management approaches. By means of a comprehensive examination of this literature, the present article evaluates the state of knowledge and identifies additional research needs. More specifically, the volume of the publications examined is evaluated and classified by means of appropriate and carefully defined criteria. Moreover, the contents of the classes thus defined will be elucidated and then critically discussed. Finally, this article provides a general review of current approaches and their specific merits, and it will demonstrate the current deficits and spheres of activity in relation to the integration of BPM and KM.     

Are skilled contingent workers neglected? Evidence from a cross-sector multiple case study on organizational career management practices

The study aims to discover the extent to which organizations support the careers of skilled contingent workers (SCWs) by providing them with organizational career management (OCM) practices. Analyzing three Belgian companies from different sectors, we find that SCWs do benefit from OCM practices. Such practices cover three dimensions: formalization, individual focus, and differentiation. Subsequently, we explain the three dimensions, respectively, through three contextual variables: the legal and regulatory framework, companies’ human resource management (HRM) configurations and the value of human capital, and the roles of third-party actors. The association of the variables with such dimensions enables the development of three research propositions. This study paves the way for additional research on SCWs and their careers as well as incorporating this population in HRM strategies, including that of OCM practices.     

CEO grandiose narcissism and firm performance: The role of organizational identification

This study reconciles the positive and negative sides of CEO grandiose narcissism by examining the role that CEO organizational identification plays in moderating the effect of CEO grandiose narcissism on top management team (TMT) behavioral integration. We first distinguish between grandiose and vulnerable narcissism and we then draw on upper echelons theory and executive personality research to hypothesize and test a model in which CEO grandiose narcissism is positively related to TMT behavioral integration when CEOs are high in organizational identification. The relationship is expected to be negative when CEOs do not identify strongly with their organizations. TMT behavioral integration, in turn, predicts subsequent firm performance. Findings based on multi-source data from a sample of 97 CEOs and their firms supported the hypotheses. These results highlight the complex nature of CEO grandiose narcissism – namely, that the construct has both positive and negative aspects as it relates to top management team dynamics and firm performance and that the relationship is affected by CEOs' identification with their organizations.     

Inter‐organizational Quality Management: The Use of Contractual Incentives and Monitoring Mechanisms with Outsourced Manufacturing

Quality‐related incidents involving contract manufacturers (CMs) are becoming increasingly prevalent. The quality management (QM) literature, however, has focused mostly on QM within a single firm. Thus, the need for data‐driven research on managing quality with outsourced production is evident. We investigate the use and effectiveness of external failure penalties and audits of CMs’ facilities to manage inter‐firm quality. Building on agency theory and extant QM literature, this study addresses two research questions: (i) whether the control mechanisms of quality audits and contractual external quality failure penalties are substitutes or complements in use and (ii) whether they are substitutes or complements in their effectiveness at aligning the quality interests of customers and their CMs. Our analysis uses dyadic data gathered from brand‐owning firms and their CMs representing 95 contract manufacturing relationships in Food and Drug Administration (FDA)‐regulated industries. The results indicate that more severe external failure penalties correspond to a lower use of facility audits (i.e., they are substitutes‐in‐use). We also find that both external failure penalties and facility audits have a unique positive effect on the CM's perception of relative quality importance. Finally, some evidence supports the hypothesis that each mechanism is more effective in the presence of the other (i.e., they are complements‐in‐effectiveness).     

Quality and environmental management practices: their linkages with safety performance

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.     

中国情境下高绩效工作系统与企业绩效关系的元分析

用传统的定性综述方法对中国情境下高绩效工作系统与企业绩效的关系强度的研究,至今尚未得出一致结论.本文运用定量综述研究最重要的统计学方法——元分析,对中国情境下高绩效工作系统与企业绩效关系的53篇实证研究文献进行了合并,共获得8788个独立样本、316个效应值,总样本量达58946个.元分析结果发现:(1)高绩效工作系统对企业绩效存在显著正向影响(rz=0.419.p＜0.001),并且它对非财务类绩效(创新绩效、人力资源管理绩效、组织运作绩效)的影响大于对财务类绩效(财务会计绩效、资本市场绩效)的影响;(2)高绩效工作系统与企业绩效的相关性在中国情境下比在西方情境下更大,并且高绩效工作系统对企业绩效影响程度大于单个实践对企业绩效影响程度的简单加总;(3)信息分享与沟通、绩效考核与管理两项高绩效工作实践在中国情境下与企业绩效高度相关,而在西方文化中与企业绩效的相关性并不显著,之前国内的定性综述结论中也认为信息分享与沟通对企业绩效的贡献不大.本文的研究结果可让中国情境下高绩效工作系统与企业绩效的关系研究得出定论,并为未来的高绩效工作系统相关研究指明方向.