J.M. Askey and B.G. Dale
Presents a review and examination of internal auditing based on researchand practical experience gained in a medium‐sized chemical manufacturerover a period of four years…
Abstract
Presents a review and examination of internal auditing based on research and practical experience gained in a medium‐sized chemical manufacturer over a period of four years. Discusses benefits of management auditing and proposes a structured approach to efficient and effective audits. Analyses problems experienced in establishing an audit programme and gives guidelines to help organizations avoid some of the difficulties which are typically experienced.
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J.M. Askey and A. Malcolm
Examines the development and benefits of quality management techniques in the UK advertising industry from both agency and client points of view. The research was conducted…
Abstract
Examines the development and benefits of quality management techniques in the UK advertising industry from both agency and client points of view. The research was conducted through a questionnaire survey of UK advertising agencies and advertising clients, and covers a wide range of issues, mainly concentrating on ISO 9000 but including also quality improvement techniques. Claims the results show that, where ISO 9000 has been applied, substantial internal business benefits have been seen by agencies, but that clients have not perceived improvements in the quality of service received. Paradoxically, an increasing trend towards client preference for agency registration to ISO 9001 is reported. Concludes that the ISO 9001 quality system standard has not yet gained universal acceptance in the advertising industry and agencies would prefer a quality standard that is specific to their industry.
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This special “Anbar Abstracts” issue of the European Business Review is split into six sections covering abstracts under the following headings: Top management issues; Marketing…
Abstract
This special “Anbar Abstracts” issue of the European Business Review is split into six sections covering abstracts under the following headings: Top management issues; Marketing and distribution; Personnel and training; Information management and technology; Operations and production management; Accounting and finance.
Angel R. Martínez‐Lorente and Micaela Martínez‐Costa
After analysing a sample of 442 of the Spanish biggest manufacturing companies, some evidence about the influence of total quality management (TQM) on the companies’ operating…
Abstract
After analysing a sample of 442 of the Spanish biggest manufacturing companies, some evidence about the influence of total quality management (TQM) on the companies’ operating performance has been obtained. However, companies applying TQM together with the ISO 9000 standards did not show positive results. This fact leads to the consideration that, despite the beliefs about ISO 9000 as a good first step in the way of implementing TQM, once implemented, some of the ISO 9000 principles are contradictory with TQM philosophy. These not congruent systems applied together would drive the company to obtain less benefits than the use of only one of them. The study concludes that when ISO 9000 and TQM are applied simultaneously, the resultant benefits to the company are not better than those experienced if either system were applied in isolation.
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This paper is an analysis of knowledge creation following implementation of the world's leading quality assurance standard, ISO 9000. We combine the perspectives of Nonaka on…
Abstract
This paper is an analysis of knowledge creation following implementation of the world's leading quality assurance standard, ISO 9000. We combine the perspectives of Nonaka on knowledge creation (Nonaka, 1994; Nonaka & Takeuchi 1995; and Krogh, Nonaka, & Nishiguchi, 2000) with those of authors who have dealt with the dynamics of rules and routines (March, Schulz, & Zhou, 2000; Nelson & Winter, 1982; Cohen & Bacdayan, 1994). On the basis of our analysis of ISO 9000 implementation we develop observations about rules and learning and about rule integration, absorption, and renewal. Our paper fits into the growing literature on the role of learning and knowledge transfer in quality improvement and the evolution of dynamic capabilities in the firm using routines and learning mechanisms such as knowledge codification.
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As a sign of international quality system, ISO9000 certification has been adopted by more and more enterprises. In recent five years, there have been 560,000 certified companies…
Abstract
As a sign of international quality system, ISO9000 certification has been adopted by more and more enterprises. In recent five years, there have been 560,000 certified companies in Europe and America, and there have been more than 390,000 ones in China. It has being attracted many quality scholars’ attentions whether ISO9000 certification can bring more benefits to certified companies or not. This paper investigates the ISO9000 certification effect on market performance by the samples from Chinese list companies in shanghai stock exchange. Considering ISO9000 certification as an event, a certification effect model will be set up by means of the event study method, which takes abnormal return rate as a basic indicator to measure the ISO9000 certification effect on Chinese market performance in different event times. Investigation results show that the Chinese certified companies have some positive effects on market performance in the short term. From a long standpoint, the relation between certification and performance has a positive trend.
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Firms' motives in adopting ISO 9000 have been considered as one of the primary factors in determining benefits of the implementation of the standard. Literature commonly…
Abstract
Purpose
Firms' motives in adopting ISO 9000 have been considered as one of the primary factors in determining benefits of the implementation of the standard. Literature commonly categorized motives for adopting ISO 9000 into two types, internal and external. The purpose of this paper is to examine three major strategic roles which these two types of motives play in affecting the result of the ISO 9000 adoption, namely goal, driver, and context. As a goal, motives reflect the firms' strategic outcomes in adopting ISO 9000. As a driver, motives determine the way firms implement the standard, and as a context, motives moderate the effect of implementation on firms' performance as the outcomes of ISO 9000 adoption.
Design/methodology/approach
Data were collected from 328 middle and senior managers of ISO 9001 certified firms in Australia who were responsible for managing quality system in their organizations.
Findings
Consistent with predictions, internal motives had a positive relationship with operational performance and implementation. Furthermore, from a strategic fit perspective, internal motives strengthened the relationship between implementation and performance. In contrast, external motives had no statistically significant relationship with performance and weakened the relationship between implementation and performance.
Practical implications
The results provide key insights for managers to appropriately evaluate their ISO 9000 certification motives and to give attention to the implementation of ISO 9000 standards. Firms can thus gain a better understanding of how performance is shaped from both the motives for and the implementation process of ISO 9000.
Originality/value
This paper is the first which articulates the multiple roles of firms' motives for adopting the ISO 9000 standard and examines their effects on firms' performance.
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William J. Miller, Robert J. Duesing, Christopher M. Lowery and Andrew T. Sumner
The purpose of this paper is to examine the quality movement in the framework of an organizing taxonomy model from six perspectives: global trend, national mandate, industry…
Abstract
Purpose
The purpose of this paper is to examine the quality movement in the framework of an organizing taxonomy model from six perspectives: global trend, national mandate, industry trend, organizational strategy, operational strategy, and personal philosophy.
Design/methodology/approach
The authors use the organizing taxonomy model to analyze the quality movement from each of the six perspectives in terms utilizing a diverse range of key questions, characteristics, and issues which must be addressed.
Findings
The analysis shows that viewing the quality movement from these various perspectives can help practitioners in developing an understanding of the quality movement not only from a historical standpoint, but also in terms of current requirements and future demands. This can also benefit quality management researchers in terms of organizing the focus of their research on the various perspectives. The organizing taxonomy model can also be used to assess other phenomena such as lean, supply chain management, knowledge management, and business analytics which are similarly impacting organizations across all industries and throughout the world.
Originality/value
The paper presents a fresh look at the quality movement from a range of perspectives and provides insight into an organized method of assessing major movements that continue to impact businesses globally.
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M. Rajendran and S.R. Devadasan
To explore the current status, prowess, and future of quality audits, which would help both researchers and practitioners to adopt quality‐auditing practice for achieving the…
Abstract
Purpose
To explore the current status, prowess, and future of quality audits, which would help both researchers and practitioners to adopt quality‐auditing practice for achieving the objectives of continuous quality improvement (CQI) models like total quality management (TQM).
Design/methodology/approach
The literature on quality audits was collected from the Emerald‐insight library. The most appropriate papers dealing with quality‐auditing practice and its closely related topics were excavated. These papers were classified into six categories and their contributions with inferences drawn have been presented.
Findings
Quality audits are not only meant for checking the systems for their compliance with quality system (QS) standards, they can also be used for exercising CQI and reaching the benchmarks of TQM. The conclusive finding is that identification of a legitimate quality audit standard and its financial accounting system shall be the future focus of research in this arena.
Research limitations/implications
In comparison to the volume of QS certifications that have taken place throughout the world, the number of papers on quality audits and its closely related topics excavated through literature mining exercises was less. This may aberrate the findings and inferences of literature mining on quality audits.
Practical implications
The findings and inferences drawn by conducting the literature mining on quality‐auditing will be useful to the practitioners for orienting quality audits toward achieving the goals of models like TQM. This will ensure the cost effectiveness of quality audits and reaping larger benefits out of them.
Originality/value
This paper shows a future focus of research which would help the researchers working in TQM arena to work in this direction in consultation with practitioners. This would witness the development of performance measurement metrics and financial accounting systems pertaining to the conduct of quality audits.
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The services rendered by the Public Analysts of the country during the past seventy years in general and during the past five years in particular in the interests of public health…
Abstract
The services rendered by the Public Analysts of the country during the past seventy years in general and during the past five years in particular in the interests of public health is one of those imponderable national assets whose value to the community cannot be estimated in terms of the pound sterling or the pound avoirdupois. But there they are and the best acknowledgement is to say that a knowledge of what should be “the nature, substance, and quality” of our foods and drugs is largely based on the impartial and practical findings of the group of experts known generically as “Public Analyst.” All such reports, like this one for the year 1944, which is under consideration, strongly emphasise by their mere nature the increasing complexity and importance of the examination of foods and drugs under the main a,nd subsidiary acts and regulations. In fact the Public Analyst might, under present conditions, say, mutatis mutandis, with Bacon “so great is the accumulation of the statutes … and so intricate are they, that the certainty of the law is entirely lost in the heap.” We believe that when Bacon wrote there were about two thousand statutes on the books. By this time the number of regulations issued by the Ministry of Food in the interests of public health must have swelled almost to the dimensions of a legal code, but there the comparison ends. Many regulations have been issued as a result of conditions imposed by the War whereby the use of a corresponding number of what were well‐known constituents of foods has been either prohibited or limited in amount. The processing of foods has greatly developed. Many of these foods are produced under the stimulus of trade competition. The Labelling of Food (No. 2) Order, 1944, “by far the most important of the orders relating to the adulteration of food,” requires that the labels of pre‐packed foods must give the name or registered trade mark and address of the packer or labeller; and that the purchaser may have some idea of what he may be buying the quantity of each ingredient must be stated, or if this be not done then the ingredients must be listed in the order of their proportions beginning with the name of the one that occurs in the largest proprotion. The net weight of the food must be stated. Certain exemptions are allowed. Thus milk, fish, fruit, and vegetables preserved otherwise than by canning and bottling and for others whose composition is already controlled by regulation. The Order ensures that “the nature of new types of compound food … will be known at least in general terms.” The Report further says, “This Order is a great step forward in the history of food legislation, and will be welcomed by public analysts no less than by consumers, although it will certainly entail a very considerable addition to the analytical work already involved in the examination of foods, and will necessitate in the case of the determination of vitamins, the use of specialised technique and of expensive apparatus.” The Order states that if a food contains vitamins or minerals the minimum quantity of these per ounce must be specified on label or in advertisement. The same remarks will, we imagine, apply to the drawing up of food standards. The Ministry of Food is empowered to do this. Food standards have been urgently needed for a long time past and many are now in existence. These are official and binding as will be others as they appear. It will be noticed that they relate for the most part to more or less highly processed foods such as self‐raising flour, fruit curd, jam, marmalade, mincemeat, and coffee essence. The absence of official standards has tended to confusion and uncertainty. It may become a case of “so many men so many minds,” unless the offence be very gross and obvious. The “protective” foods, fresh milk, eggs, fruit, and vegetables are the most needful especially for the younger members of the community. Unfortunately they are the most costly and unless they be fresh are worse than useless. Milk qualitatively and quantitatively stands first on the list. The report states that the percentage of adulteration, 9·5, is the highest recorded for the years 1939 to 1944 inclusive. It is pointed out that it must not be assumed from these figures that 9·5 per cent. of the milk supplied to Birmingham is adulterated as 72 out of the 267 reported against were taken from only 12 vendors whose milk was suspected. The composition of the milk sold in Birmingham compares favourably as regards composition with those of five other towns or counties whose figures are quoted. Incidentally, it may be remarked that the legal limit of 8·5 per cent. of solids‐not‐fat and 3 per cent. of fat is a generous minimum, for from the figures given for the average composition of all samples of milk for 1944 it seems that the non‐fatty solids amount to 8·77 per cent. and fat to 3·65 per cent., while the average composition of all farmers' milks is practically the same. It is unnecessary to elaborate the point further beyond remarking that the figures given show that generally there is no excuse for poor quality milk. Unsafe milk, that is milk containing pathogenic organisms, is another matter. Particulars of prosecutions of five farmers for selling adulterated milk are given. In two of the cases mentioned adulteration, in one case certainly in the other case probably, was due to dishonesty of employees. In another case it seems that 57 gallons of “milk” represented by six samples contained 5½ gallons of added water! The milk coolers were found to be in order. The persistent and inexplicable leakiness of that piece of mechanism is frequently put forward as an excuse for the presence of extraneous water in milk. The cows, too, were young and in good condition. Presumably they were yielding milk of normal quality. It will also be remembered that the alleged all too ready response of these animals to slight variations in food or weather is sometimes given as a reason for fat deficiency. With regard to other foods reported against. The low available carbon dioxide content of baking powder, self‐raising flour and the like would seem to be due to old stock. The vendor in one case, “discovered at the back of the shop,” nine packets of old stock. Poor storage conditions; or unsatisfactory containers would also seem to be contributory. Other foods, some being of like character to the above named, have attained notoriety by being enriched with eggs, larvae, and mites. Other offences are of well‐known type. We have “coffee” with 15 per cent. of chicory in one case and about 33 per cent. in another. Orange flavour beverage powder containing, “among other things,” 13·4 per cent. of Epsom salts! Why? The packers would seem to have a penchant for Epsom salts. They had added this purgative before and were now asked to label the package giving the amount of Epsom salts. The only explanation that occurs to the writer is that it was the wish of the packers to rid the system as quickly as possible of the beverage before the “other things” had time to take an effective hand in the game. Two samples of rice contained an excess of French chalk. This had been used as a polishing agent in an attempt to attract the palate by pleasing the eye. Unfortunately this removes the germ plus vitamin B. This process was practised long before the existence of vitamin B was even suspected and the public has by this time so successfully humbugged itself into the belief that rice not so treated is unfit to eat that it would require another Order of the Ministry to protect the purchaser against himself. “Brawn” had a “most unappetising appearance.” It had been dyed a brilliant red and its make up—only 4 per cent. of flesh meat—was such “that by no stretch of the imagination” could it be called brawn. Yet even the sale of this stuff seems to have been successful. The brilliant red colour possibly doing the trick this time. “Honey.” In this case the word Honey was printed in large type and underneath “emulsified flavour” in small type. It consisted of a 2 per cent. solution of gum artificially flavoured of the consistency and appearance of honey. “The whole ‘get up’ was calculated to mislead as to the nature, substance and quality.” Tinned soup was described on the label as “extra concentrated,” and was alleged to make “twice the quantity of soup.” It was “no more concentrated than any other canned soup on the market.” “A packet of so called ‘stuffing’ was found to consist almost entirely of bread crumbs.” It was described as “very old stock.” The Ministry of Food insist on 7¾ per cent. of herbs being included. How “very old stock” could be even an explanation let alone an excuse we fail to see. In another case that ever useful word “improved” was used. “Improved Parrishes Chemical Food” was found not to correspond with British Pharmacopoeia requirements, and further the “word ‘improved’ hardly seemed applicable to a product containing 30 per cent. less of one of the principal constituents than the official article.” Then we come to “Port Wine.” As the result of a complaint—regarding the quality of rum and port, wine sold at a licensed house—samples were taken. The rum was found to be genuine. The port, however, consisted of “so called ‘British Wine.’” It seems that the licensee “had developed the very unfortunate habit of supplying it when asked for port.” The licensee was warned that he must disclose the nature of the drink when selling it. In 1944 5,302 samples were taken in Birmingham under the Food and Drugs Act. 368 of these or 6–8 per cent. were reported against. Those mentioned above are a few typical instances. Unfortunately no comparison with the rest of England and Wales in this respect is possible, the Ministry of Health having suspended the publication of figures. It is, however, certain that every such report introduces a new act in this comedy of errors with the Public Analyst as chorus.