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Article
Publication date: 1 February 1998

Wen‐Hsien Chen and Robert S.Y. Lu

This case study serves to illustrate the fact that Chinese philosophy may play an important role in guiding a firm along the path of quality transformation. We examined the…

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Abstract

This case study serves to illustrate the fact that Chinese philosophy may play an important role in guiding a firm along the path of quality transformation. We examined the successful quality transformation of a Chinese firm in Taiwan. We presented the firm’s experiences from the perspectives of people, technology, and structure. By adopting Confucian tenets, the case company stressed humanistic management and implemented a step‐by‐step procedure to first build positive work environment, then to change employee attitude, behaviour, and work habits, and finally to form an organizational culture. On the technological level, the firm implemented the following step‐by‐step quality programs: 5S, QCC, SQC, TQC, and TQM to keep employees in touch with the people management. From the structural point of view, the firm stressed a team‐based approach both internally and externally. Furthermore, we observed that in this Chinese setting, relentless learning, consistency in strategic business planning, a step‐by‐step approach, and teamwork were crucial to the successful implementation of its quality programs.

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International Journal of Quality & Reliability Management, vol. 15 no. 1
Type: Research Article
ISSN: 0265-671X

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Book part
Publication date: 30 July 1993

MICHAEL A. KEMP and CHRISTOPHER MAXWELL

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Contingent Valuation: A Critical Assessment
Type: Book
ISBN: 978-1-84950-860-5

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Book part
Publication date: 1 January 2005

Shelby D. Hunt and Robert M. Morgan

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Review of Marketing Research
Type: Book
ISBN: 978-0-85724-723-0

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Contingent Valuation: A Critical Assessment
Type: Book
ISBN: 978-1-84950-860-5

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Book part
Publication date: 10 November 2010

Stephen L. Vargo, Robert F. Lusch, Melissa Archpru Akaka and Yi He

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Review of Marketing Research
Type: Book
ISBN: 978-0-85724-728-5

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Publication date: 1 January 2005

Allison R. Johnson and David W. Stewart

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Review of Marketing Research
Type: Book
ISBN: 978-0-85724-723-0

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Article
Publication date: 13 September 2017

Marsha B. Keune, Timothy M. Keune and Linda A. Quick

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework…

192

Abstract

Voluntary changes in accounting principle represent explicit and fundamental decisions by managers to exercise accounting discretion. This paper develops an organizing framework to review prior literature on voluntary changes, provides descriptive insights on contemporary changes, and identifies opportunities for future research on voluntary changes. The voluntary change literature is robust and has examined many questions using data prior to the Sarbanes-Oxley Act of 2002 (SOX). We find that contemporary voluntary changes often vary across the pre-SOX, post-SOX, and post-SFAS No. 154 periods by the materiality of their income effect, issue type, and justifications provided by managers, suggesting that manager use of voluntary changes has evolved over time. Our future research opportunities consider potential determinants of voluntary changes including strategic incentives, environmental conditions, and manager characteristics, as well as the potential direct or moderating role of corporate governance and auditors on manager use of voluntary changes. They also consider user reactions to voluntary changes. By providing insight into both extant voluntary change research and the contemporary use of voluntary changes, our study informs standards setters who grant managers the ability to exercise this form of accounting discretion, as well as researchers who plan to study accounting choice through voluntary changes.

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Journal of Accounting Literature, vol. 39 no. 1
Type: Research Article
ISSN: 0737-4607

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Publication date: 1 January 2005

Lan Xia and Kent B. Monroe

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Review of Marketing Research
Type: Book
ISBN: 978-0-85724-723-0

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Review of Marketing Research
Type: Book
ISBN: 978-0-85724-726-1

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Article
Publication date: 9 June 2017

Alexander Merz

The fundamental change in accounting rules for equity-based compensation (EBC) instituted by SFAS 123, SFAS 123r, and IFRS 2 has allowed for new insights related to a variety of…

157

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The fundamental change in accounting rules for equity-based compensation (EBC) instituted by SFAS 123, SFAS 123r, and IFRS 2 has allowed for new insights related to a variety of research questions. This paper discusses the empirical evidence generated in the wake of the new regulation and categorizes it into two broad streams. The first stream encompasses research on the changed use of EBC and the incentives provided. The second stream addresses how firms account for EBC, including the underreporting phenomenon and how it was affected by the mandatory recognition of EBC expenses. I discuss where research delivers unanimous findings versus contradictory results. Using these insights, I make recommendations for further research opportunities in the area of EBC.

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Journal of Accounting Literature, vol. 38 no. 1
Type: Research Article
ISSN: 0737-4607

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