Testing the dimensionality of the quality management construct

© 2014 Taylor & Francis. Numerous empirical studies have conceptualised quality management (QM) as either a multidimensional or unidimensional construct. While few prior studies tested some aspects of the assumed dimensional structure of the construct, no study has been found to have tested the construct's dimensionality using alternative factor analysis models. To gain a better insight into dimensional properties of the QM construct, this paper tests its dimensionality using three confirmatory factor analysis models (oblique factor model, higher-order factor model, and one-factor model) on a subset of data collected in a larger study that investigated the effects of QM on competitive advantage using a sample of 288 hotel managers in Egypt. The results of the three tests indicate that the QM construct is multidimensional. While this study contributes to advancing the QM theory and practice, further studies are needed to investigate the dimensional properties of the construct in greater depth. The results of this study may therefore stimulate research in this area and encourage the much needed debate on the dimensionality of the QM construct

Impacts of Activity-Based Costing on Organizational Performance: Evidence from Thailand

Purpose –To extend the limited yet conflicting results of prior studies, this paper hypothesizes and statistically tests alternative, structurally different models of likely positive impacts of activity-based costing (ABC) on organizational performance. It also tests moderating effects of business type and business size. Design/methodology/approach – To test the models’ abilities to explain the data, this comparative study uses: survey data from 191 Thai firms, measures validated in the study, and structural equation modelling (SEM). Findings – Extensive use of ABC for cost analysis, cost strategy and cost evaluation directly improves operational performance; it also indirectly improves financial performance through improving operational performance. The results are similar for manufacturing and non-manufacturing firms and for large firms and small-medium enterprises (SMEs). Research limitations/implications – Future studies could test the alternative models in other geographical and industrial contexts and could widen the range of control variables. Practical implications – Monitoring of the effects of ABC use on operational performance is crucial to achieving positive financial outcomes. The cross-functional nature of ABC is apparent; for it to be effective managers must ensure cooperation from departments and employees involved in the design and implementation of ABC systems. Originality/value – This research arbitrates prior inconsistent findings by adopting an original approach of testing structurally different models in a single comparative study, using measures validated in the study. It provides new evidence that extends knowledge about impacts of ABC on organizational performance. Further, it demonstrates its applicability in the context of developing economies

ISO 9000, activity based costing and organizational performance.

This study investigates the potential complementarity between ISO 9000 and Activity Based Costing (ABC). This is undertaken by examining associations between the extent of ISO 9000 implementation and the extent of ABC use and by examining the impact on organizational performance of the extent of ISO 9000 implementation in organizations that have adopted both ISO 9000 and ABC (ABC Firms) as compared to those that have only adopted ISO 9000 (Non-ABC Firms). Correlation analysis and a multi-group analysis in structural equation modelling (SEM) are employed using quantitative data from a cross-sectional mail survey of 601 Thai ISO 9001-registered organizations. The results indicate that there are significant positive correlations between ISO 9000 and ABC activities, and that the impact of ISO 9000 implementation on organizational performance is significantly stronger for ABC Firms than that for Non-ABC Firms. The results generate new evidence that advances knowledge of complementarity between ISO 9000 and ABC and the effects of ISO 9000 on organizational performance. The findings have significance for researchers evaluating the use of ISO 9000 and ABC in concert with other organizational initiatives and for practitioners who could consider the benefits of concurrent implementation of both systems in reviewing/designing performance improvement systems

Stakeholder Power and Engagement in an English Seaside Context: Implications for Destination Leadership

Purpose – The purpose of this paper is to examine stakeholder power and engagement within an increasingly competitive English seaside resort setting. It aims to adopt a structuralist and functionalist perspective and develop an enabling conceptualisation of power that incorporates structural and agency components in stakeholders’ reasons for engaging. Based on the conceptual interdependencies between stakeholder power and engagement, this study aims to present the limitations of previous studies on destination leadership in this area, and this paper also seeks to discuss implications for destination leadership. Design/methodology/approach – As a qualitative and exploratory study, mixed-method research was adopted using questionnaires and semi-structured interviews with destination stakeholders from a prominent tourism action group. The primary research was carried out in an English seaside resort between 2010 and 2011. Data are used to draw a stakeholder map as a visual tool. Findings – Eight elements of enabling power are confirmed to be of importance in identifying stakeholder power and engagement. The level of power varies depending on stakeholders’ position within a network. These findings direct attention towards adopting a complexity leadership approach in an increasingly competitive destination environment. Research limitations/implications – The paper focuses on an English seaside resort, although results can be transferred to other similar-sized destinations where the focus is on local tourism policy development. Originality/value – The paper provides an innovative conceptualisation of power in stakeholder theory by drawing primarily on a sociological understanding of power as an enabler and not as an inhibitor for development, leadership and change in seaside resorts. This paper uses leadership theories to interpret data and infer implications for destination leadership

Tourism destination quality and the UN sustainable development goals: Tourism Agenda 2030

Purpose: This conceptual paper explains how improving tourism destination quality could contribute to addressing the UN Sustainable Development Goals (SDGs) at tourism destinations. • Design/methodology/approach: The paper synthesizes literature on sustainability, the SDGs and tourism destination quality, and considers sustainability from the destination quality frame of reference. The approach starts with a critical analysis of principles of sustainability, as embodied in the 17 SDGs, in terms of whether they are primarily concerned with ‘quantity’ or ‘quality’. This is followed by examining potential links between destination quality and the SDGs, using results of a recent empirical research on tourism destination quality (henceforth the TDQ study). • Findings: The paper reveals that most of the SDGs are largely focused on quantity, whilst relatively few are concerned primarily with quality. Several TDQ dimensions, specifically ‘Authentic’, ‘Safe’, ‘Well-kept’, ‘Affordable’, ‘Novel’, ‘Varied’, ‘Relaxing’, ‘Uncrowded’, ‘Hospitable’ and ‘Informative’, and in addition the holistic perspective of destination quality indicated in the TDQ study, are revealed as having strong links with the SDGs, largely because of their concern with quality. The paper therefore proposes a positive relationship between enhancing destination quality and addressing the SDGs at tourism destinations. • Originality: This is the first paper that adapts the extant theory on sustainability (represented by the SDGs) by introducing a destination quality frame of reference. The links between tourism destination quality and the SDGs have not been previously investigated. This paper indicates strong relationships between destination quality and several SDGs, and thus extends the existing theory on sustainability by introducing the quality improvement perspective. • Research implications: The paper calls for future empirical research to test the theoretical links between destination quality and SDGs established in this paper. • Practical implications: The use of the proposed framework for managing tourism destination quality and sustainability can help destination managers in enhancing destination quality and the attainment of the SDGs

Competing models of quality management and financial performance improvement.

Six competing models of quality management and financial performance improvement are hypothesized and statistically tested, using data from a survey of general managers of 288 four- and five-star hotels in Egypt and structural equation modeling. The comparative analysis of the conceptually and structurally different models suggests that financial performance can be improved when quality management is viewed holistically as a commonality of its interconnected practices (top management leadership; employee management; customer focus; supplier management; process management; quality data and reporting). Managers must therefore integrate stakeholders into design and implementation of effective quality management systems. This study: advances knowledge of the roles of alternative models of quality management in improving financial performance; deepens our understanding of the main features of a quality management system capable of enhancing organizational performance; and contributes to ongoing debates in quality and service management literature on factors that impact financial performance