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Article
Publication date: 12 September 2020

Ying Chen, Bin Lin, Lizhen Lu and Gaoguang Zhou

The purpose of this study is to examine the effects of internal audit function (IAF) quality on the operational efficiency of Chinese firms.

2520

Abstract

Purpose

The purpose of this study is to examine the effects of internal audit function (IAF) quality on the operational efficiency of Chinese firms.

Design/methodology/approach

The authors use regression models with a sample of Chinese listed companies to test their research hypotheses.

Findings

The authors find that IAF quality is positively associated with firm operational efficiency. The result is unchanged after correcting for endogeneity via the instrumental variable method and using an alternative measure of firm operational efficiency. The authors show that IAF competence improves firm operational efficiency, but the relationship between IAF independence and firm operational efficiency is insignificant. Additionally, they find that IAF quality can only significantly improve firm operational efficiency in the presence of effective corporate governance at the firm level and strong institutions at the province level. Using path analysis, the authors find that an IAF can improve firm operational efficiency directly or indirectly by promoting firm internal control quality.

Practical implications

The findings of this study suggest the need for a balance between IAF competence and independence to achieve the goals of IAF. Additionally, the authors study suggests that the effectiveness of IAF is contingent on corporate governance and market-based institutions.

Originality/value

The study’s findings contribute to the burgeoning literature on the relationship between IAF and firm operational performance and deepen the authors’ understanding of the role of IAF in an emerging economy whose government plays a major role in promoting and enforcing internal audits. The study also empirically support the Internal Audit Governance Maturity Model proposed by the Institute of Internal Auditors.

Details

Managerial Auditing Journal, vol. 35 no. 8
Type: Research Article
ISSN: 0268-6902

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Book part
Publication date: 18 July 2013

Tzu-Bin Lin and Li-Yi Wang

This chapter aims to explore representations of information literacy and media literacy in Singapore’s educational discourse as part of its 21st century skills framework…

Abstract

This chapter aims to explore representations of information literacy and media literacy in Singapore’s educational discourse as part of its 21st century skills framework. Currently, information literacy and media literacy co-exist in Singapore’s education discourse but there is no related work attempting to clarify these two concepts in Singapore or to bridge them to propose an overarching framework. In what ways are these two terminologies identical or different in the local education context? We try to answer this question through reviewing relevant official documents. We start with a review the literature on the global scale regarding information literacy and media literacy. Then, we focus on Singapore to explore how various governmental agencies defining information literacy and media literacy. This chapter, in other words, is a result from a pilot study to understand how information literacy and media literacy is defined and understood in Singapore’s education system.

Details

Developing People’s Information Capabilities: Fostering Information Literacy in Educational, Workplace and Community Contexts
Type: Book
ISBN: 978-1-78190-766-5

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Article
Publication date: 1 June 1989

Bin‐Shan Lin and Jerome M. Hatcher

Forecasting is considered as a key element in formulatingmanufacturing systems. There is a wealth of information aboutforecasting methods but little has been written about…

518

Abstract

Forecasting is considered as a key element in formulating manufacturing systems. There is a wealth of information about forecasting methods but little has been written about forecasting systems. An outline of an approach to build Decision Support Systems (DSS) for forecasting in manufacturing is given. A strategic forecasting framework is provided. To integrate the forecasting system into the manufacturing information systems, guidelines for manufacturers are suggested.

Details

Industrial Management & Data Systems, vol. 89 no. 6
Type: Research Article
ISSN: 0263-5577

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Article
Publication date: 1 February 1991

Bin‐Shan Lin

In the health care area, there is a wealth of information about quality control methods, but little has been written about computer‐based quality control systems. This article…

523

Abstract

In the health care area, there is a wealth of information about quality control methods, but little has been written about computer‐based quality control systems. This article focuses on the development of a statistical process control (SPC) system for hospital food‐service operations. An SPC system is put in perspective so that a view is given of where it fits into the food‐service operations and an understanding of some of its important advantages and of some of the implementation problems may be understood. Several insights for building a quality control system are suggested. Management and control issues are addressed. These issues are reviewed and discussed, and some comments are made on the practical implications for hospital food‐service operations.

Details

International Journal of Quality & Reliability Management, vol. 8 no. 2
Type: Research Article
ISSN: 0265-671X

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Article
Publication date: 8 June 2012

Yenming Zhang, Tzu‐Bin Lin and Suan Fong Foo

The concept of “servant leadership” becomes increasingly relevant in organizations while the “authoritative leadership” style continues to be in place as one of the effective…

5284

Abstract

Purpose

The concept of “servant leadership” becomes increasingly relevant in organizations while the “authoritative leadership” style continues to be in place as one of the effective styles. The purpose of this paper is to explore which leadership style is perceived a preferred one in the public sector in Singapore. Empirical data come from a survey with school leaders in several school clusters in Singapore, with instruments designed by the researchers.

Design/methodology/approach

The paper is written up on the data drawn from the authors' research project. Both quantitative and qualitative analysis approaches were applied to analyzing the preference between “Servant leadership” and “Authoritative leadership” styles.

Findings

It was found in the study that servant leadership is more acceptable than authoritative leadership and that servant leadership is more effective because it reflects a better use of leaders' power. The findings are displayed in this paper to demonstrate comparisons in the acceptability of servant and authoritative styles.

Practical implications

The paper demonstrates the perceptions of organizational members towards the leadership styles with positive impact on their professional life. Drawing on the insights from the analyses, the paper provides organizational leaders with insights on the relevance and effectiveness of their leadership styles.

Originality/value

The paper is original and is the product of empirical research, with instruments designed by the researchers.

Details

Chinese Management Studies, vol. 6 no. 2
Type: Research Article
ISSN: 1750-614X

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Article
Publication date: 1 March 2011

Yu‐Cheng Lee, Shao‐Bin Lin and Ya‐Li Wang

Kano's model is extensively applied in industry and by researchers. However, the model has a shortcoming in that enterprises cannot use it to evaluate the influences of quality…

2162

Abstract

Purpose

Kano's model is extensively applied in industry and by researchers. However, the model has a shortcoming in that enterprises cannot use it to evaluate the influences of quality attributes on product precisely; the lack of consideration of the different attribute strengths among 25 possible outcomes affects judgment of the categories in Kano's evaluation sheet. The aim of this study is to measure the quality attribute strength of 25 possible outcomes in the evaluation sheet to develop a new Kano's evaluation sheet to improve the accuracy of the classification of the quality attributes.

Design/methodology/approach

This study develops a new Kano's evaluation sheet, and defines the canonical and non‐canonical judgment of the evaluation sheet based on a novel “similarity” calculation which calculates the response frequency and the distance between canonical judgment and non‐canonical judgment.

Findings

Quality attribute strength is probed and compared with the traditional Kano's evaluation sheet. The new Kano's evaluation sheet is more practical because it supports a precise judgment of the category of quality attributes. Empirical results also demonstrate that the new Kano's evaluation sheet is practical.

Originality/value

The new evaluation sheet presents not only a different logic of classification and statistical method for analyzing quality attributes, but also reviewed judgments of the category of quality attributes from Kano's traditional evaluation sheet.

Details

The TQM Journal, vol. 23 no. 2
Type: Research Article
ISSN: 1754-2731

Keywords

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Book part
Publication date: 9 May 2014

Ru-Jer Wang

Abstract

Details

Innovations in Science Teacher Education in the Asia Pacific
Type: Book
ISBN: 978-1-78190-702-3

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Article
Publication date: 1 December 1968

INDUSTRIALLY the two ‘in’ words today seem to be participation and consensus, the first leading to the second. How these can become a reality in modern business was discussed…

105

Abstract

INDUSTRIALLY the two ‘in’ words today seem to be participation and consensus, the first leading to the second. How these can become a reality in modern business was discussed recently by the London Region of the Institute of Work Study Practitioners.

Details

Work Study, vol. 17 no. 12
Type: Research Article
ISSN: 0043-8022

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Book part
Publication date: 18 July 2013

Abstract

Details

Developing People’s Information Capabilities: Fostering Information Literacy in Educational, Workplace and Community Contexts
Type: Book
ISBN: 978-1-78190-766-5

Available. Content available
Book part
Publication date: 18 July 2013

Abstract

Details

Developing People’s Information Capabilities: Fostering Information Literacy in Educational, Workplace and Community Contexts
Type: Book
ISBN: 978-1-78190-766-5

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