Effect of IT and quality management on performance

Purpose – The present study aims to draw on operations management and information technology literature to examine the effect of three information technology resources (electronic data interchange (EDI), computer‐aided design and manufacturing (CAD/CAM), and enterprise resource planning (ERP) systems) and three related quality management capabilities (customer and supplier relations, product and process management, and quality data and workforce management) and their effect on a firm's quality performance. Design/methodology/approach – Hypotheses derived from the key features of quality management and information technology presented by previous authors are tested using structural equation modeling through field research on a sample of 229 manufacturing companies in Spain. Findings – Findings from this study indicate that there is significant evidence to support the hypothesized model in which information technology resources (EDI, ERP systems, and CAD/CAM systems) have a direct impact on related quality management capabilities (customer and supplier relations, product and process management, and quality data and workforce management) as well as an indirect impact on quality performance mediated through quality management capabilities. Originality/value – The discrepant findings in the literature suggest the need to identify contingencies that may govern the IT‐performance relationship. This study focuses on the interplay between information technology, quality management, and quality performanc

Investment Activity and Ownership Structure of Czech Corporate Farms

This paper aims at assessing the relationship between ownership structure, performance and investment activity. In particular it studies how behavioural differences between farms related to ownership structure influence farms' investment activity and thus their further development potential resulting in farm structural changes. The paper analyses a sample of corporate farms over 7 years, 1997-2003, using structural model of three equations including investment accelerator model. This model considers the effect of ownership on (a) technical efficiency as proxy for the quality of operational management, (b) returns on capital as proxy for quality of financial management, (c) investment activity, and (d) investment sensitivity to internal funds as proxy for owners/managers opposition to credit financing. The empirical results provide evidence of a theoretically justifiable positive effect of ownership concentration on investment activity and farms economic performance, and a theoretically consistent effect of external/employee ownership on technical performance. However, the authors are not able to confirm empirically the theoretically based effect of external/employee ownership on farm investment activity.corporate ownership, employee ownership, external ownership, agency problem, investment behaviour, financial constraint, Agricultural Finance, Farm Management,

Effect of Total Quality Management on Industrial Performance in Nigeria: An Empirical Investigation.

The study examined effect of Total Quality Management on Industrial Performance in Nigeria. Longitudinal design was employed which spanned the period of 1996 to 2008. Secondary data set of quality control cost, expenditure of salary on labour and the value of industrial output that served as surrogates of Total Quality Management and Industrial Performance respectively were collected from Pal Brewery in Anambra State. The data were analysed using Ordinary Least Square (OSL) method of multiple regression to determine the effect of the predictor variables on the dependent variable. The study found that cost of quality control had non significant positive effect on industrial performance while expenditure of salary on labour had a non significant negative effect on industrial performance. It was concluded that Total Quality Management substantially enhanced industrial performance in the Brewery subsector of the Nigerian economy. The study recommended that firms should initiate and implement company-wide and customer-centred Total Quality Management programmes to attain and sustain customer satisfaction and high performance. Key Words: Total Quality Management, Industrial, Performance

PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KEUANGAN DENGAN SISTEM PENGUKURAN KINERJA SEBAGAI VARIABEL MODERASI PADA CV MUTIARA ABADI SEMARANG

The optimal application of TQM must be followed by the application of elements from the management accounting system, one of which is the performance measurement system because it can help the achievement of strategic objectives and short-term goals of the company. This research aims to analyze the effect of implementing Total Quality Management on financial performance with a performance measurement system as a moderating variable on CV Mutiara Abadi Semarang. Data analysis method used is Moderated Regression Analysis to determine the effect of moderating variable. This research shows that Total Quality Management has a significant effect on financial performance, the performance measurement system has no significant effect on financial performance and the performance measurement system does not moderate the relationship between Total Quality Management and financial performance

Exploring performance attribution: the case of quality managment systems adoptions and business performance

Purpose. Accreditation to the ISO 9001 Quality Management Systems Standard has proven to be a persistent and growing phenomenon in services and manufacturing, yet to date little attempt has been made to explore how performance results in cross-sectional research may be attributed to different causation mechanisms and how their influences may alter over time. Methodology. The paper defines four possible causation mechanisms before searching and analysing the empirical literature on quality management system certification to ISO 9001 and business performance for evidence of their causal influence. Findings. From the analyses it is found that the benefit that can safely be attributed to the treatment-effect of ISO 9001 accreditation is lower waste; while the benefits of lower costs and better quality are less likely unless motives for adoption are developmental rather than externally driven. From an analysis of longitudinal studies a strong selection-mechanism is found where more profitable firms have a greater propensity to adopt than less profitable firms. From the finding propositions are developed to show how the influence of these mechanisms change over time. Implications for research. The existence of the selection-mechanism has profound implications for interpreting business performance achievements because the benefits that are attributed to the treatment-effect from adopting quality management system standards are likely to be greatly inflated by the influence of the selection-mechanism. The author suggests that richer theory is needed that can incorporate bi-directional influences and new research is needed to explore the underlying causes of the selection effect. Value of paper. The paper is believed to be the first to systematically explore attribution of performance in the ISO 9001 literature. Its findings provide new insights into the complexities of attribution of performance in studies of new practices and systems. Keywords: Performance, Causation, Quality, ISO 9001 Certification

The Influence of Tax Compliance and Earnings Quality on Financial Performance (Evidence from Indonesia and Thailand)

This study aims to analyse the effect of tax compliance and earnings quality on financial performance. Information on financial performance is needed by management for evaluating and determining targets, while external parties use it for various purposes. Several studies have found the effect of tax and earnings quality on corporate financial performance, with different results. Using 332 Indonesian and Thai manufacturing companies from 2014 to 2017 as a sample, this study did not find the effect of earnings quality on financial performance. In addition, a significant effect of tax compliance was found on financial performance. This result explains that tax has an important role in the sustainability business, therefore that management attention is needed in tax policy making so that it does not have a negative impact on the company. With the finding that tax compliance has a negative effect on financial performance, it is clear that there are still many taxpayers who have not utilized the taxation facilities from the government that should support the company's financial performance

The Impact Of The International Standards Organization Quality Management System On The In Vitro Diagnostics Industry In South Africa

Quality is an important subject in the modern business world and Total Quality Management (TQM) and the ISO-based Quality Management System (QMS) have been the most common approaches to quality management by organizations. This paper assesses customer service, operational performance, quality, competitive advantage and benefits obtained through ISO certification of IVD products. Five hypotheses were tested through a survey conducted among a random probability sample of 337 employees of IVD companies in South Africa, using the online platform, Survey Monkey. The findings revealed that top management’s commitment has a strong positive effect on the adoption of ISO certification in the IVD industry and ISO certification has a positive and strong effect on product quality performance, customer service satisfaction focus as well as organisational performance. Based on the research findings, it is recommended that top management of IVD companies should be committed to the adoption of ISO certification and use it as a strategic tool to influence product quality performance, customer service satisfaction focus and organisational performance in the IVD industry

The Effect of Eco-Efficiency and Quality Management System on Firm’s Performance: Moderating Role of Profitability and Leverage

This study examines the effect of an eco-efficiency and quality management system on firm performance moderated by earnings per share (EPS) and leverage. The results of panel data regression found that the eco-efficiency and quality management systems did not directly affect firm performance. The results of the interaction effect test indicated that profitability strengthened the effect of the quality management system on firm performance, yet weakened the effect of the eco-efficiency on firm performance. However, the leverage did not reveal any interaction effect. This research only examined the eco-efficiency by identifying whether the firms had a green-finance certification or not. It also strengthens the results of the previous studies by building an integrated model facilitating the effect of eco-efficiency and quality management systems on firm performance by involving two moderators that had not been found in the previous studies. This study implies –for the revolution of industry 4.0 issues— the stakeholders should be encouraged to strengthen the green economy as an essential business aspect in Indonesia. This study also recommends the importance of sustainable firm managerial studies on green-finance issues and environmental aspects

The Impact of Changing Work Units into Public Service Agencies on the Financial Performance of Public Health Centers

This study aims to measure and analyze the effect of BLU financial management and human resource quality on financial performance and the effect of BLU financial management and human resource quality on financial performance moderated by the internal control system. The research method used is quantitative research. The objects of this study were all BLU community health centers in Soppeng Regency, South Sulawesi Province, with a total of 102 respondents consisting of the Head of the Health Center, Head of Administration, BLU Finance Officer, Recipient Treasurer, BLU Spending Treasurer, and Accounting System Operator. Data collection was carried out by distributing questionnaires and testing the research hypothesis using the IBM Statistical Package for Social Sciences (SPSS) analysis tool with the Moderate Regression Analysis (MRA) technique. The results of the study show that BLU financial management and the quality of human resources have a positive and significant effect on financial performance. In addition, it was found that the internal control system can strengthen the moderating effect of BLU financial management and the quality of human resources on financial performance