Accreditation as a mean to improve the position of the university has become one of the major illustration of non-price competition. Three major accreditation bodies, known as the…
Abstract
Purpose
Accreditation as a mean to improve the position of the university has become one of the major illustration of non-price competition. Three major accreditation bodies, known as the “big three”, dominate the market of business schools’ accreditation in the world, namely, AACSB, EQUIS and AMBA. This paper aims to explore the current of accreditation of business schools in Lebanon, and to test for the difference of tuition fees between accredited institutions by any of the “big three” and other business schools.
Design/methodology/approach
Using a desktop research approach, the paper provides the list of the accredited business schools from the “big three” in the Arab region and Lebanon and compiles data about the number of business schools in Lebanon since 1960, their tuition fees, and their accreditation status. Using a parametric and nonparametric procedure, the paper compares the tuition mean difference between accredited and non-accredited business schools.
Findings
The paper reveals an alarming slow progress in the Arab world when it comes to accreditation. In Lebanon, the paper finds that only seven out of 37 business schools are accredited and only three hold an accreditation from the “big three”. The two samples t-test and the Mann–Whitney U-test show that accredited schools charge tuition fees that are three times the average of other schools.
Research limitations/implications
This paper can be improved by using a larger sample and investigate the effect of accreditation on tuition fees.
Practical implications
The results highlight the existence of a gap when it comes to accreditation in the Arab region and the importance of policy-making in promoting accreditation. Moreover, business schools in Lebanon should be aware that accreditation with the “big three” could be associated with substantial increase in tuition fees.
Originality/value
This paper is the first to investigate the state of accreditation of business schools in Lebanon and its association with tuition fees.
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Chieh-Yu Lin, Cathay Kuo-Tai Kang and Yi-Hui Ho
This study aims to analyze the determinants influencing Chinese manufacturing companies in implementing lean manufacturing (LM).
Abstract
Purpose
This study aims to analyze the determinants influencing Chinese manufacturing companies in implementing lean manufacturing (LM).
Design/methodology/approach
The determinants to be explored in this study consist of technological, organizational and environmental (TOE) dimensions. A questionnaire survey was conducted on Chinese manufacturing companies, and 208 samples were analyzed.
Findings
The findings show that the relative advantage of LM and organizational support have significantly positive effects on Chinese manufacturing firms’ adoption of LM. The complexity of LM, quality of human resources, organizational readiness, customer pressure, international situation, governmental support and environmental uncertainty do not have significant effects.
Originality/value
This paper contributes to the literature by using the TOE model to explore the factors influencing LM adoption in the Chinese manufacturing industry.
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Hazwani Shafei, Rahimi A. Rahman, Yong Siang Lee and Che Khairil Izam Che Ibrahim
Amid rapid technological progress, the construction industry is embracing Construction 4.0, redefining work practices through emerging technologies. However, the implications of…
Abstract
Purpose
Amid rapid technological progress, the construction industry is embracing Construction 4.0, redefining work practices through emerging technologies. However, the implications of Construction 4.0 technologies to enhancing well-being are still poorly understood. Particularly, the challenge lies in selecting technologies that critically contribute to well-being enhancement. Therefore, this study aims to evaluate the implications of Construction 4.0 technologies to enhancing well-being.
Design/methodology/approach
A list of Construction 4.0 technologies was identified from a national strategic plan on Construction 4.0, using Malaysia as a case study. Fourteen construction industry experts were selected to evaluate the implications of Construction 4.0 technologies on well-being using fuzzy Technique for Order Preference by Similarity to Ideal Solution (TOPSIS). The expert judgment was measured using linguistic variables that were transformed into fuzzy values. Then, the collected data was analyzed using the following analyses: fuzzy TOPSIS, Pareto, normalization, sensitivity, ranking performance and correlation.
Findings
Six Construction 4.0 technologies are critical to enhancing well-being: cloud & real-time collaboration, big data & predictive analytics, Internet of Things, building information modeling, autonomous construction and augmented reality & virtualization. In addition, artificial intelligence and advanced building materials are recommended to be implemented simultaneously as a very strong correlation exists between them.
Originality/value
The novelty of this study lies in a comprehensive understanding of the implications of Construction 4.0 technologies to enhancing well-being. The findings can assist researchers, industry practitioners and policymakers in making well-informed decisions to select Construction 4.0 technologies when targeting the enhancement of the overall well-being of the local construction industry.
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This study aims to examine auditors’ perceptions of the changes in audit processes, fees, salaries and trainings during the Lebanese multidimensional crisis. The aim is to…
Abstract
Purpose
This study aims to examine auditors’ perceptions of the changes in audit processes, fees, salaries and trainings during the Lebanese multidimensional crisis. The aim is to understand how going concern assessments were affected by the distortions imposed by the crisis.
Design/methodology/approach
Data was collected through a survey distributed among auditors at Big 4 audit firms in Lebanon during the crisis. The questionnaire, inspired by prior desk study research, aims to empirically assess auditors’ attitudes toward the variances in audit operations during the crisis and their implications on going concern assessments. This study uses the structural equation modeling (SEM) technique to develop and assess the research model.
Findings
The findings reveal notable changes in audit processes, fees, salaries and training programs during the crisis. SEM results highlight the association between the crisis-driven changes in audit procedures, fees and salaries and the increased uncertainty in issuing going concern assessments.
Practical implications
This study provides recommendations for both the auditing industry and regulatory bodies to ensure audit firms are prepared to face crises that might disrupt their work. Recommendations include the initiation of crisis management training programs, investments in technology solutions, the establishment of a protocol in response to crisis and the adoption of flexible yet reliable audit procedure to accommodate for the challenges of the crisis.
Originality/value
The originality of this study emanates from its adoption of a novel survey to assess a conceptual model that has not been empirically tested in earlier studies. The model examines changes in audit operations during the Lebanese crisis and their implications on going concern assessments, a context that has received little attention in the literature.