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Auditoria interna como ferramenta de gestão para as empresas 内部审计作为公司的管理工具
Q2 Business, Management and Accounting Pub Date : 2022-03-29 DOI: 10.6008/cbpc2674-6417.2021.002.0003
Juarez Vilela Batista Junior, Anderson Nery da Silva de Paula, Anderson Santos da Silva
Com todas as mudanças que ocorrem no mundo corporativo devido a globalização e a competitividade que está cada vez maior, é de suma importância que os administradores busquem ferramentas que sejam capazes de auxiliar no controle das organizações. Por conta disso, a atividade de auditoria interna passou a fazer parte das empresas modernas. Dessa forma, o objetivo geral do trabalho foi compreender as contribuições da auditoria interna como ferramenta de apoio para à gestão empresarial. A metodologia utilizada no presente trabalho compreendeu em uma Revisão Bibliográfica sobre o tema proposto, no qual essa foi dividida em três capítulos: primeiro se explicou a evolução, definição e tipos da auditoria contábil, em seguida se descreveu os procedimentos da auditoria interna nas empresas, por fim se caracterizou as contribuições da auditoria interna para à gestão empresarial. Nos tempos modernos a auditoria passou a ser uma ferramenta de suma importância que deve ser usada pela governança empresarial como um instrumento de controle. Sendo assim, a implantação de uma auditoria interna contribui para que a organização possa identificar erros ou fraudes reduzindo o risco  financeiro e operacional. Por meio dos relatórios que são elaborados pela auditoria é que os administradores passam a ter informações tempestivas, integras e que sejam mais confiáveis para o processo decisório.
由于全球化和日益激烈的竞争,企业世界发生了所有的变化,管理者寻找能够帮助控制组织的工具是极其重要的。正因为如此,内部审计活动已经成为现代公司的一部分。因此,本研究的总体目标是了解内部审计作为企业管理支持工具的贡献。使用的方法在这工作你在回顾文献上的主题,这是分为三章:第一进化来解释,定义和管理客户审计类型随后描述了企业内部审计的程序,最后是内部审计在企业管理方面作出的贡献。在现代,审计已经成为一种非常重要的工具,公司治理必须使用它作为一种控制工具。因此,内部审计的实施有助于组织识别错误或欺诈,减少财务和运营风险。通过审计产生的报告,管理人员可以获得及时、完整和更可靠的决策信息。
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引用次数: 0
Applying statistical process control to teaching quality assurance at higher education institutions 统计过程控制在高校教学质量保证中的应用
Q2 Business, Management and Accounting Pub Date : 2022-03-07 DOI: 10.1080/10686967.2022.2035288
Henry H. Bi
Abstract Although student evaluation of teaching is an important part of teaching quality assurance at higher education institutions, no absolute standards exist for assessing each course’s teaching evaluation rating after teaching evaluation. In this paper, we develop a novel method of using average and standard deviation charts ( charts), which are based on the theory of statistical process control, to properly assess every course’s teaching evaluation rating. Through an application of teaching performance assessment at a management school, this research demonstrates a useful contribution to enhancing the practice of teaching and teaching performance assessment: Using charts’ three-sigma limits (which are established based on a school’s historical teaching evaluation data) as robust performance assessment standards, this method can provide a reliable assessment result on every course’s teaching evaluation rating; such assessment is useful for helping teachers and administrators reliably identify the low-performance courses in each semester for making timely improvements.
摘要尽管学生教学评价是高等学校教学质量保证的重要组成部分,但在教学评价之后,评估每门课程的教学评价等级并没有绝对的标准。在本文中,我们开发了一种新的方法,使用基于统计过程控制理论的平均值和标准差图表(图表)来正确评估每门课程的教学评价等级。通过在管理学院的教学绩效评估应用,本研究证明了对加强教学和教学绩效评估实践的有益贡献:使用图表的三西格玛极限(基于学校历史教学评估数据建立)作为稳健的绩效评估标准,该方法可以对每门课程的教学评价等级提供可靠的评价结果;这种评估有助于教师和管理人员可靠地识别每学期表现不佳的课程,以便及时改进。
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引用次数: 0
Resource capabilities and sustainable export performance: An application of m-TISM for Indian manufacturing MSMEs 资源能力和可持续出口绩效:m-TISM在印度制造业中小微企业中的应用
Q2 Business, Management and Accounting Pub Date : 2022-02-22 DOI: 10.1080/10686967.2022.2034493
K. Arora, A. Siddiqui
Abstract MSMEs are considered to be the backbone of India's current and future economic progress. These institutions are geared to support and encourage the development of new-generation entrepreneurs in India who have the potential to create global competitive businesses. However, achieving the right resource balance is critical for these firms. As a result, a set of 14 relevant factors from the resource-based view (RBV) model were discovered and ranked using modified total interpretive structural modeling in order to reflect their impact on MSMEs' export performance. Together with the MICMAC methodology, this method establishes a hierarchical relationship between the factors. Our findings, which back up earlier studies, confirm the impact of these 14 essential components on RBV modeling adoption on MSMEs' export success. The components covered in the analysis have emerged as linkage elements, establishing a strong basis for MSMEs to internationalize competitively and become resilient in their approach by developing a deep strategic connection among themselves. Strategic direction, upper echelon orientation, financial capacity, and the external environment all have a significant impact on MSMEs' export performance. Finally, the implications for research and practise are examined in order to assist decision-makers in developing a long-term competitive edge for Indian firms.
中小微企业被认为是印度当前和未来经济发展的支柱。这些机构旨在支持和鼓励印度新一代企业家的发展,这些企业家有潜力创造具有全球竞争力的企业。然而,实现正确的资源平衡对这些公司至关重要。结果,从资源基础观点(RBV)模型中发现了14个相关因素,并利用改进的总解释结构模型对其进行排序,以反映其对中小微企业出口绩效的影响。与MICMAC方法一起,该方法建立了因素之间的层次关系。我们的研究结果支持了早期的研究,证实了这14个基本组成部分对中小微企业出口成功采用RBV模型的影响。分析中涵盖的组成部分已成为联系要素,为中小微企业建立了强有力的基础,使其具有国际化竞争力,并通过发展彼此之间的深层战略联系,在其方法中具有弹性。战略方向、上层导向、资金能力和外部环境对中小微企业的出口绩效均有显著影响。最后,对研究和实践的影响进行了检查,以协助决策者在发展印度公司的长期竞争优势。
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引用次数: 2
Determinants of customer satisfaction and behavioral intentions in fast-food restaurants among undergraduate students during the COVID-19 pandemic 新冠肺炎大流行期间大学生快餐店顾客满意度和行为意向的决定因素
Q2 Business, Management and Accounting Pub Date : 2022-02-11 DOI: 10.1080/10686967.2022.2034491
Khaldoun I. Ababneh, Subramaniam Ponnaiyan, A. ElMelegy, V. Prybutok
Abstract The purpose of this study is to explore the effect of a new construct, namely COVID-19 safety, on customer satisfaction and behavioral intentions in the context of fast-food restaurants (FFRs), while accounting for the effect of service quality, perceived value, and food quality. Using an online questionnaire, data was collected from 219 FFR customers. A series of confirmatory factor analyses were conducted to demonstrate the construct validity of this study variables. This study proposed and examined three conceptual models. To test the hypotheses of the three models, structural equation modeling (SEM) technique was employed using Analysis of Moment Structures (AMOS) software. This study shows that compliance with COVID-19 safety measures is a key determinant of customer satisfaction and behavioral intentions in the fast-food industry during the COVID-19 pandemic. More importantly, the results reveal that when simultaneously including service quality, perceived value, COVID-19 safety, and food quality as predictors of customer satisfaction and behavioral intentions, only COVID-19 safety and food quality are significant predictors. Managers, owners, and employees of FFRs need to comply with COVID-19 safety measures and improve food quality in order to enhance customer satisfaction and behavioral intentions toward their restaurants. This seminal study examines the determinants of fast-food customer satisfaction and behavioral intentions during the COVID-19 pandemic. The study proposes and validates a new construct for COVID-19 safety in the FFRs.
摘要本研究的目的是探讨新冠肺炎安全这一新概念对快餐店(FFR)中顾客满意度和行为意图的影响,同时考虑服务质量、感知价值和食品质量的影响。使用在线问卷,从219名FFR客户中收集数据。进行了一系列验证性因素分析,以证明本研究变量的结构有效性。本研究提出并检验了三个概念模型。为了验证这三个模型的假设,采用结构方程建模(SEM)技术,使用力矩结构分析(AMOS)软件。这项研究表明,在新冠肺炎大流行期间,遵守新冠肺炎安全措施是快餐业顾客满意度和行为意图的关键决定因素。更重要的是,研究结果表明,当同时包括服务质量、感知价值、新冠肺炎安全性和食品质量作为顾客满意度和行为意图的预测因素时,只有新冠肺炎安全性和食品质量是显著的预测因素。FFR的经理、所有者和员工需要遵守新冠肺炎安全措施并提高食品质量,以提高顾客对其餐厅的满意度和行为意图。这项具有开创性意义的研究探讨了新冠肺炎大流行期间快餐顾客满意度和行为意图的决定因素。该研究提出并验证了新冠肺炎在FFR中的安全性的新构造。
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引用次数: 7
The importance of information technology to organizational results within the Baldrige award 信息技术对组织结果的重要性在鲍德里奇奖内
Q2 Business, Management and Accounting Pub Date : 2022-01-02 DOI: 10.1080/10686967.2021.2006584
Yuchen Wang, Xianghui Peng, V. Prybutok
Abstract Information technology (IT) is considered as a key to business success by academia and industry. Notably, IT has evolved to an organization-level role that is far beyond previous technology supports and information storage functions; rather, it serves as a core analytics tool, combined with machine learning and artificial intelligence, to facilitate quality management (QM) and communication among business units. The authors derived their research model through literature and the Baldrige framework, and tested the hypothesized research model through partial least squares – structural equation modeling using cross-sectional survey data. This study investigates how IT integrates with QM practices to affect organizational performance. The results show that IT makes a considerable difference to the function of QM by interacting with business operations and leadership, resulting in improved organizational performance. The implications of the results bring IT and other business functions together and shape an ecosystem of IT-enabled organizational frameworks in the Big Data era.
摘要信息技术(IT)被学术界和工业界视为企业成功的关键。值得注意的是,IT已经发展成为一个组织级别的角色,远远超出了以前的技术支持和信息存储功能;相反,它作为核心分析工具,结合机器学习和人工智能,促进质量管理(QM)和业务部门之间的沟通。作者通过文献和Baldrige框架推导出研究模型,并利用横断面调查数据通过偏最小二乘-结构方程模型对假设的研究模型进行检验。本研究探讨了IT如何与质量管理实践相结合来影响组织绩效。结果表明,IT通过与业务运营和领导的互动,对质量管理的功能产生了相当大的影响,从而提高了组织绩效。这些结果将IT和其他业务功能结合在一起,并在大数据时代形成一个由IT驱动的组织框架生态系统。
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引用次数: 2
Management standards and institutional influence: An exploratory study using the Baldrige criteria 管理标准与制度影响:运用Baldrige标准的探索性研究
Q2 Business, Management and Accounting Pub Date : 2021-12-07 DOI: 10.1080/10686967.2021.2006585
M. Ford
Abstract Theories of institutional diffusion propose that the adoption of new management practices evolves toward legitimacy-based rationales as organizations implement administrative techniques deemed socially acceptable. This article proposes that institutional forces also shape management standards designed to convey norms of effective management practice. Incomplete consensus among varied stakeholders involved in the standardization process fosters steadfast institutional pressure to push management standard scopes beyond their technical cores to include content with broader social appeal. This premise is explored using an influential management standard of the TQM movement—the criteria developed in conjunction with the Malcolm Baldrige National Quality Award. Analysis of discourse appearing in the series of Baldrige criteria booklets published since 1988 suggest that the scope of the management standard reflected by the Baldrige framework, core values, and criteria requirements has expanded to become more socially inclusive over time. Tensions created by management standards aimed at facilitating both legitimate appearance and technical improvement are subsequently discussed.
制度扩散理论认为,当组织实施被社会认可的管理技术时,采用新的管理实践会朝着基于合法性的理性发展。本文提出,制度力量也塑造了旨在传达有效管理实践规范的管理标准。参与标准化过程的不同利益相关者之间的不完全共识助长了坚定的制度压力,迫使管理标准范围超越其技术核心,包括具有更广泛社会吸引力的内容。这个前提是用一个有影响力的TQM运动的管理标准来探索的——这个标准是与马尔科姆·鲍德里奇国家质量奖一起制定的。对1988年以来出版的一系列鲍德里奇标准小册子中出现的话语的分析表明,随着时间的推移,鲍德里奇框架、核心价值观和标准要求所反映的管理标准的范围已经扩大,变得更具社会包容性。随后讨论了旨在促进合法外观和技术改进的管理标准所造成的紧张关系。
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引用次数: 2
A simplified strategy based on the house of quality to prioritize farming practices under variable weather conditions 一种基于质量屋的简化策略,用于在可变天气条件下优先考虑农业实践
Q2 Business, Management and Accounting Pub Date : 2021-11-29 DOI: 10.1080/10686967.2021.2003728
A. Robayo-Avendaño, D. Prato-Garcia
Abstract This work describes for the first time a strategy based on the house of quality analysis (HOQ) to select a farming practice adaptable to variable weather conditions (VWC). Five basic requirements: water, soil, fertilizers, insecticides, and herbicides, together with six agricultural practices: organic farming (OF), agroecology (AE), conservation agriculture (CA), genetically-modified varieties (GMV), intensified agriculture (IA), and climate smart agriculture (CSA) were correlated, assessed, and prioritized. HOQ concluded that water and soil are essential for the development of a crop, whereas the need of agrochemicals was less noticeable because they could be substituted by the use of sustainable practices. OF and AE resulted more convenient because they use sustainable methods to manage a crop. The efficacy of CA and GMV to face VWC was limited by factors like the weather conditions of the site, the type of crop, and costs. IA and CSA were satisfactory when financing for the development is available. The synergy observed among OF, AE, and CA would ease transition and/or their simultaneous adoption; it would improve sustainability, productivity, and profitability for the farmer as long as the needs of the region, management of resources, and interested parties are taken into account.
摘要这项工作首次描述了一种基于质量屋分析(HOQ)的策略,以选择适合可变天气条件的农业实践(VWC)。五项基本要求:水、土壤、肥料、杀虫剂和除草剂,以及六项农业实践:有机农业(OF)、农业生态学(AE)、保护性农业(CA)、转基因品种(GMV)、强化农业(IA)和气候智能农业(CSA)进行了关联、评估和优先排序。HOQ得出的结论是,水和土壤对作物的发展至关重要,而农用化学品的需求则不那么明显,因为它们可以被可持续做法所取代。OF和AE更方便,因为它们使用可持续的方法来管理作物。CA和GMV应对VWC的效果受到场地天气条件、作物类型和成本等因素的限制。当开发资金到位时,IA和CSA是令人满意的。观察到OF、AE和CA之间的协同作用将简化过渡和/或同时采用;只要考虑到该地区的需求、资源管理和利益相关方,它将提高农民的可持续性、生产力和盈利能力。
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引用次数: 1
A stakeholder view of quality management and CSR through feminist ethics 通过女权主义伦理,利益相关者对质量管理和企业社会责任的看法
Q2 Business, Management and Accounting Pub Date : 2021-11-22 DOI: 10.1080/10686967.2021.2003729
I. Sila
Abstract This study analyzes the shared values and concepts of quality management, corporate social responsibility, and the feminist ethics of care through an integrative review of literature and examines their commonalities, differences, and complementarities to identify opportunities for research and practice. We use the Baldrige Award core values and concepts as a framework for analysis, since they embody many of the shared concepts of these domains. We also use stakeholder theory as the underlying theory for this analysis. This study takes a novel, interdisciplinary approach and argues that the feminist perspective to stakeholder theory offers new perspectives for both fields. The feminist perspective is missing from the quality management and operations management literatures, and it is only recently emerging in the corporate social responsibility field. This study contributes to the literature by identifying gaps in our understanding of the relational perspectives embedded in the feminist ethics of care within the contexts of quality management and corporate social responsibility and offers a new lens through which quality management and corporate social responsibility implementations can be viewed. It also points out areas of research where opportunities for the development of expanded frameworks for these implementations exist.
摘要:本研究通过文献综述,分析了质量管理、企业社会责任和女性主义关怀伦理的共同价值观和概念,并考察了它们的共性、差异和互补性,以寻找研究和实践的机会。我们使用鲍德里奇奖的核心价值和概念作为分析的框架,因为它们体现了这些领域的许多共享概念。我们还使用利益相关者理论作为本分析的基础理论。本研究采用了一种新颖的跨学科方法,并认为女权主义视角为利益相关者理论提供了新的视角。女性主义视角在质量管理和运营管理的文献中是缺失的,在企业社会责任领域也是最近才出现的。本研究通过确定我们对质量管理和企业社会责任背景下嵌入在女性主义关怀伦理中的关系视角的理解中的差距,为文献做出了贡献,并提供了一个新的视角,通过这个视角可以观察质量管理和企业社会责任的实施。它还指出了为这些实现开发扩展框架的研究领域。
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引用次数: 1
Você é filho de quem?: os impactos negativos da contratação de familiares e conhecidos para pequenas empresas 你是谁的儿子?:雇佣家庭成员和熟人对小企业的负面影响
Q2 Business, Management and Accounting Pub Date : 2021-10-13 DOI: 10.6008/cbpc2674-6417.2021.001.0002
Marcia Silvino Ramalho, Pedro Lucas Fernandes do Prado, Iris Loiany Cardoso do Prado, Gladson Elias dos Santos, Jhenys Laura Sousa Nascimento, João Gabriel Damasceno Pereira, Joice Gomes Soares, Helviana Tathiely Cardoso Reis, Flávia Luiz Barboza
As pequenas empresas formam a maioria dos empreendimentos no Brasil, com contribuição econômica significante, além disso, boa parte dessas organizações apresentam características familiares, isto é, formadas e/ou comandadas por um grupo familiar. Um aspecto desse tipo de empresa é que, quando em cidades pequenas, onde se dão maioria, normalmente apresentam métodos de contratação de pessoal não tão adequados, o que pode comprometer negativamente a organização. Assim, esta pesquisa constitui-se como descritiva e exploratória e tem como objetivo avaliar, através do levantamento bibliográfico e da aplicação de formulário, os impactos da contratação de familiares e conhecidos sobre as empresas familiares de algumas cidades do Médio Jequitinhonha, em Minas Gerais. Como resultado, tem-se a contratação privilegiada como causadora de várias problemáticas dentro das empresas familiares dentro do âmbito analisado.
在巴西,小企业构成了大多数企业,具有重大的经济贡献。此外,这些组织中有很大一部分具有家族特征,即由家族集团组成和/或管理。这类公司的一个方面是,当他们在小城镇占多数时,通常会有不合适的招聘方法,这可能会对组织产生负面影响。因此,本研究是描述性和探索性的,旨在通过文献和表格的应用,评估雇佣家庭成员和熟人对米纳斯吉拉斯中部杰基蒂洪哈一些城市的家族企业的影响。因此,在分析的范围内,特权雇佣是家族企业内部几个问题的原因。
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引用次数: 0
The impact of risks management in the success of JIT implementation: Structural equations modeling for relational analysis in the Moroccan industry 风险管理对JIT成功实施的影响:摩洛哥工业关系分析的结构方程建模
Q2 Business, Management and Accounting Pub Date : 2021-10-02 DOI: 10.1080/10686967.2021.1962772
F. Sebtaoui, A. Adri, S. Rifai, Kenza Sahaf
Abstract For more than 30 years, supply chain management adopts just-in-time (JIT) strategy. The adoption of JIT has reduced wastes and total costs; however it leads to complexity and risks. Thus, top management has to recognize and address critical risks in JIT implementation. This is the main objective of this study, which aims at investigate the activities related to risk management in JIT implementation and their relation with critical success factors (CSFs) or the key activities executed during JIT implementation and the benefits obtained. The research model was evaluated using the structural equations modeling (SEM) with the LISEREL approach. The results forthcoming from the study shows that risk treatment is one of the most important factors for the successful JIT implementation, and that other factors, such as good relationship with suppliers, management commitment, and management of human resources, depend upon it.
30多年来,供应链管理一直采用准时制(JIT)策略。JIT的采用减少了浪费和总成本;然而,它带来了复杂性和风险。因此,高层管理人员必须识别并处理JIT实现中的关键风险。这是本研究的主要目的,旨在调查JIT实施中与风险管理相关的活动及其与关键成功因素(csf)的关系,或JIT实施过程中执行的关键活动以及所获得的利益。采用LISEREL方法对研究模型进行结构方程建模(SEM)评价。研究结果表明,风险处理是成功实施JIT的最重要因素之一,其他因素,如与供应商的良好关系、管理承诺和人力资源管理,都取决于风险处理。
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引用次数: 0
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Quality Management Journal
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