Enterprise Quality Research Articles

The evolution and development of railway passenger transportation clearing method in China

PurposeAs an important part of the management of railway passenger transport, the rationality and effectiveness of the clearing method of railway passenger transport are directly related to the operating efficiency and service quality of railway passenger transport enterprises. This paper aims to comprehensively and deeply discuss the evolution and development process of China’s railway passenger transport clearing method, analyze its characteristics and influences in each stage, identify the main factors affecting its evolution and development and then put forward thoughts on improving the future development of the clearing method.Design/methodology/approachThrough a detailed review of the railway passenger transport clearing methods from the planned economy period to the reform and opening up period and into the new century, the basis, mode, subject and object of clearing in different development stages are systematically compared.FindingsIt comprehensively reveals the evolution of the clearing method, sorted out the characteristics and changes of the clearing method at each stage and the adaptability to the development of railway passenger transport at that time. The characteristics of the development of clearing measures for railway passenger transport in different stages and their far-reaching influence on railway passenger transport business are deeply analyzed.Originality/valueThis paper summarized the factors influencing the development of China’s railway passenger transportation clearing approach evolution, including the simplified rules of clearing, enhanced the market adaptability, establishing and perfecting the incentive mechanism, strengthening the construction of informatization, etc. This paper puts forward the ways to improve the railway passenger transportation clearing future development thinking.

Study on the Optimization of Logistics Procurement Mode in the Background of Supply Chain Internet of Things

In the traditional logistics procurement model, there are problems such as incomplete information acquisition and information lag. The information between suppliers and purchasers cannot be exchanged in a timely manner, which leads to certain risks and increased costs when both parties formulate strategies. The application of Internet of Things (IoT) technology in supply chain management, through real-time data collection, intelligent processing, and optimized decision-making, significantly enhances the transparency, efficiency, and response speed of the supply chain. It is conducive to promoting internal management innovation and supplier collaborative innovation, reducing the cost of information acquisition and communication with suppliers during the procurement process, and thereby promoting the improvement of total factor productivity. This paper analyzes the problems existing in the logistics procurement model in the traditional environment, compares and analyzes the role and innovation of the procurement model under the background of supply chain IoT, and finally compares and demonstrates the logistics service levels of two companies before and after the optimization of the procurement model under the background of supply chain IoT. The optimization of the procurement model under the background of supply chain IoT can effectively improve the service quality of enterprises, enhance the overall management level, assist enterprises in sharing risks, effectively reduce the inventory costs of enterprises, and effectively strengthen the integration effect of logistics information. Therefore, the research on the optimization of the procurement model under the background of supply chain IoT is very necessary.

Evolutionary game analysis on the regulation of medical devices used in health services delivery

Medical devices (MDs) play a critical role in healthcare delivery while also bringing potential medical risks and unintended harms to patients. Although government regulation is well recognized as a critical and essential function for ensuring the safety of MDs in many countries, the supplementary role that hospitals play is often neglected. This paper constructs a tripartite evolutionary game model involving the government, hospitals, and MDs enterprises to explore their strategic behaviors of MDs regulation in healthcare delivery. We performed theoretical analysis and numerical simulations to examine the stability of stakeholders’ strategy selections. Our results reveal that: (1) Evolutionarily stable strategy (ESS) can be reached under specific revenue conditions for the government, hospitals, and MDs enterprises. (2) Penalty intensities largely affect the convergence rates of hospital strict management and enterprise quality improvement strategies. (3) Whistleblowing is an efficient factor to influence strategy selections of the hospital and MDs enterprise. Based on these findings, we propose policy recommendations to enhance MDs regulation effectiveness, including encouraging hospitals’ engagement in regulation, promoting whistleblowing with more public participation, balancing penalty systems, and strengthening multi-party cooperation.

Impact of non-state-owned shareholders’ governance on the earnings quality of state-owned enterprises

Impact of non-state-owned shareholders’ governance on the earnings quality of state-owned enterprises

Unlocking innovation potential: the impact of artificial intelligence transformation on enterprise innovation capacity

PurposeBuilding upon the resource-based view (RBV) and related research, this paper empirically examines the impact and specific mechanisms of artificial intelligence transformation on corporate innovation capabilities. It provides micro-level evidence of AI’s influence on innovation behavior.Design/methodology/approachDrawing upon data from Chinese listed companies spanning the period from 2011 to 2022, this study employs a dual fixed-effects model and a mediation effects model to empirically analyze the influence of enterprise AI transformation on its innovation capability as well as the specific mechanisms involved.FindingsThe research reveals that AI transformation significantly enhances the innovation capability of enterprises. Heterogeneity analysis indicates that AI transformation exerts a stronger promoting effect on the innovation capability of non-technology firms, large enterprises and those within the manufacturing sector. Mechanism analysis further reveals that AI transformation enhances innovation capability by boosting enterprise profits, reducing costs and reinforcing internal control mechanisms. Further examination demonstrates that AI transformation elevates the quality, efficiency and eco-friendliness of enterprise innovation.Originality/valueFirstly, this study employs text analysis methods from machine learning to construct artificial intelligence indicators at the firm level, providing stronger evidence of AI’s impact on corporate innovation capabilities. Secondly, it extends corporate innovation behavior to include innovation quality, efficiency and green innovation practices, offering a more comprehensive validation of AI’s role in fostering corporate innovation.

The Role of Accountant Competencies in Improving Financial Statement Quality in Small and Medium Enterprises (SMEs): A Case Study Analysis

This study investigates the role of accountant competencies in enhancing the quality of financial statements within small and medium enterprises (SMEs), using a qualitative case study approach. Given the unique challenges that SMEs face, such as limited resources and varying levels of financial expertise, the competencies of accountants are critical for producing accurate, reliable, and relevant financial information. Through in-depth interviews with accountants and SME owners, this research explores how skills such as financial reporting knowledge, regulatory compliance, ethical standards, and analytical ability contribute to the preparation of high-quality financial statements. The findings reveal that accountants with a comprehensive understanding of financial principles and adherence to ethical practices can significantly reduce errors, increase transparency, and improve financial decision-making within SMEs. Additionally, the study highlights that continuous professional development and training in regulatory updates are essential for maintaining high competency levels among accountants in SMEs. This research underscores the importance of building accountant competencies to support sustainable growth and financial stability in SMEs. The insights gained from this study provide practical recommendations for SME owners, accounting professionals, and policymakers to prioritize skill development and professional standards in the accounting practices of SMEs, contributing to broader economic resilience and growth.

Enhancing financial reporting quality in village-owned enterprises: The role of organizational competencies

The quality of financial reporting in village-owned enterprises (VOEs) is critical for ensuring transparency and accountability in local governance. This study explores the impact of education level, training programs, work experience, internal control systems, and information technology on the quality of financial reports in VOEs. The objective is to determine how these factors influence financial reporting quality to support effective local governance. The paper involves a sample of 120 VOE managers and employs quantitative analysis to examine the relationships between these factors and the quality of financial reporting in Indonesia. The results indicate that higher education levels, comprehensive training programs, and extensive work experience positively affect the quality of financial reporting. Specifically, the study finds that educated personnel and well-structured training programs enhance the accuracy and reliability of financial reporting. In contrast, the anticipated positive impact of IT utilization on financial reporting quality was not observed, suggesting that issues related to IT infrastructure and integration may limit its effectiveness. Additionally, robust internal control systems significantly improve the quality of financial reports. Overall, the analysis emphasizes the importance of investing in education, training, and internal controls to enhance financial reporting quality in VOEs. The findings highlight the need for further research into the challenges of IT integration to fully harness its benefits for financial transparency.

Analysis on the Influencing Factors of the Performance of Jindi Real Estate Market

Market performance refers to the price, output, profit, product quality, technical progress and other final economic results of enterprises in a certain market structure through certain market behavior, as well as their impact on the overall social welfare, reflecting the efficiency of the real estate market operation and the advantages and disadvantages of resource allocation. The quality of economic benefits directly reflects the size of the core competitiveness of an industry, and is also the foundation of the existence of the industry. Therefore, it is very important to evaluate the performance of the real estate market. This paper studies the development and influencing factors of Jindi real estate industry, constructs the evaluation index of market performance of Jindi real estate industry, and makes an empirical analysis on the development of Jindi real estate industry by using reasonable evaluation methods. Find out the advantages and disadvantages of Jindi real estate industry development, and formulate appropriate policies and real estate development strategies for Jindi according to the specific development situation.

THE NONSINGULAR PARADIGM OF ACADEMIC ENTERPRISE: ENSURING QUALITY THROUGH RATIONALITY, NEGOTIABILITY, COMMUNICABILITY, AND SHAREABILITY

Academic enterprises, encompassing universities, colleges, and research institutions, play a pivotal role in advancing knowledge, fostering intellectual growth, and contributing to societal progress. Unlike monolithic organizations, academic institutions operate within a nonsingular paradigm, characterized by diversity in thought, disciplines, and methodologies. The quality of these institutions is ensured by practicing four key principles: rationality, negotiability, communicability, and shareability. This essay explores these principles and how they collectively sustain and enhance the quality of academic enterprises.

The accountability system for operation and investment and audit quality of state-owned enterprises

Based on the accountability system for illegal operation and investment of state-owned enterprises (SOEs), this paper uses A-share listed companies in China from 2013 to 2021 as a research sample to empirically test the impact of operation and investment accountability on the audit quality of firms. The results show that after the implementation of the accountability system, the audit quality of SOEs is significantly improved, and the results hold after a series of robustness checks. Mechanism tests suggest that reducing misconducts of managers, inhibiting earnings management and improving the quality of internal control can explain the effects of operation and investment accountability. Heterogeneity analyses suggest that the positive effect of operation and investment accountability on the audit quality of SOEs is more pronounced for firms in poor business environment, with low level of digital transformation and low degree of mixed-ownership reform. Further tests on economic consequence suggest that operation and investment accountability increase economic value added of state-owned assets by improving the effectiveness of auditing supervision. This paper extends the stream of literature on SOEs' auditing from the perspective of accountability, and provides practical implications on improving the quality of government monitoring measures and promoting the update of governance capacity and governance system.

Does Green Finance Policy Improve the Quality of Enterprises' Green Innovation? Evidence from China

Does Green Finance Policy Improve the Quality of Enterprises' Green Innovation? Evidence from China

A Moderation-Mediation Model of Direct Environmental Regulation and Innovation Quality for Chinese Textile Enterprises

In early 2021, China introduced the “30–60” objective of “Carbon Neutral and Carbon Peak,” establishing low-carbon and high-quality development as a pivotal direction for China’s economic and social progress. China’s textile industry assumes a vital role in achieving low-carbon and high-quality development. Technological innovation emerges as a means to meet environmental regulations, facilitating an advantageous synergy between economic prosperity and environmental protection. The purpose of this study is to investigate the relationship between direct environmental regulation (DER) and enterprise innovation in the context of the Chinese textile industry. To achieve it, the study utilizes data collected from publicly listed textile companies in China, covering the period from 2004 to 2018, to construct a moderation-mediation model that explores the complex interplay between DER and enterprise innovation. The study’s novelty lies in comparing the impact of environmental regulation on innovation quality through substantive innovation and green innovation, as well as conducting stratified classification analyses by incorporating heterogeneous factors such as DER intensity, region, and sub-industry. The results demonstrate that DER significantly promotes both the input and output quality of innovation in Chinese textile enterprises, exhibiting a complex pattern of mediating and moderating effects. Specifically, DER exerts a substantial influence on the capital investment in innovation by Chinese textile enterprises, with high-intensity DER yielding more pronounced effects. The impact of DER on enterprise innovation quality is also contingent upon enterprise heterogeneity. Additionally, innovation capital investment serves as a pivotal mediating factor that links DER to the innovation quality of Chinese textile enterprises. The enterprise scale exhibits a moderating effect between DER and enterprise innovation quality. In summary, the mediation of innovation input and the moderation of enterprise scale collectively contribute to a comprehensive moderation-mediation effect on the relationship between DER and innovation quality in Chinese textile enterprises. Based on these findings, this study provides novel empirical support for the narrow “Porter Hypothesis” and offers targeted recommendations for enterprise management and policymakers in future applications.

Research on an Enterprise Profiling Technique Based on Government Big Data

With the development of modern society and global integration of the economy, as well as the domestic commercial system reform continues to promote the depth of the number of enterprises is growing rapidly, playing an important role in promoting the development of the national economy growth and stabilization of employment, while the number of small and medium-sized enterprise write-offs each year is also increasing. In order to better understand and grasp the comprehensive development quality of enterprises, taking Dongguan City as an example, by obtaining the operational data reported to the governmental system by enterprises in the process of operation, we put forward a method based on the processing of governmental big data to conduct research and application of the health of enterprise operation and development using the enterprise profiling technology, so as to provide data reference for the government to guide and cultivate enterprises.

Can Investment Liberalization Improve Enterprise Productivity

In the context of the new development pattern, a deep understanding of the factors affecting enterprise productivity and an accurate evaluation of the implementation effect of foreign access policies have important theoretical and practical significance for further promoting the improvement of enterprise quality and efficiency, and promoting the high-quality development of the Chinese economy. This article is based on the former research and uses the negative management list of foreign investment as the research basis to study the impact of investment liberalization on enterprise productivity and propose relevant policy recommendations.

Reverse mixed-ownership reform and earnings quality of Chinese private enterprises: from the perspective of state-owned capital participation

ABSTRACT This paper employs a multiple regression model to empirically investigate the economic effects of Chinese private enterprises’ reverse mixed-ownership reform from the perspective of earnings quality. The results indicate that state-owned capital participation primarily enhances private enterprises’ earnings quality by augmenting its resource support effect in obtaining government subsidies. Meanwhile, a certain degree of checks and balances is required for state-owned capital to participate in the process to mitigate the second type of principal-agent problem to exert a governance supervision effect. Furthermore, state-owned capital participation does not contribute to the value appreciation of private enterprises solely through improving earnings quality.

The Effect of Service Quality in Sports Businesses on Customer Satisfaction

Sports businesses need to improve their service quality to achieve their goals continuously. Enterprises that can achieve this will have a positive effect on customer satisfaction and will be able to sustain their existence and allow their businesses to grow. The problem statement of the research is "Is there a relationship between perceived service quality and customer satisfaction in sports businesses?". In this direction, the research aims to examine the relationship between service quality and customer satisfaction in enterprises in terms of different demographic variables. The population of the study consisted of 885 members who receive active service in Mugla Culture Art Sports Center and Trade LLC sports enterprises. The sample consisted of 375 people over the age of 18, 123 of whom were female and 252 of whom were male. To collect the data needed for the research, the personal information form prepared by the researchers, the Sports Facilities Customer Satisfaction Scale (SFCSS) developed by Yıldırım (2017), and the Fitness Centers Service Quality Scale (FCSQS) developed by Sevilmiş (2019) was used. The data were collected a face-to-face questionnaire technique. SPSS 26.0 package program was used to analyze the collected data. Frequency and percentage analyses were used to determine the demographic structure of the data. A T-test was used to investigate the relationship between two independent variables and a one-way analysis of variance (ANOVA) was used to examine the relationship between three or more variables. Statistical analyses were interpreted based on a p<0.05 significance level. The results of the analyses showed that the Cronbach Alpha values of the scales and sub-dimensions were highly reliable. The findings revealed a strong and positive relationship between service quality and customer satisfaction (r=0.613, p<0.01). This means that customer satisfaction increases with the increase in service quality in sports facilities.

Digital Technology Innovation and Enterprise Quality Development

Digital Technology Innovation and Enterprise Quality Development

Essential role of composting industry in achieving China’s dual-carbon goals: Case studies from Chinese composting companies

Composting is one of the primary methods for organic waste recycling in China. This study aims to analyze the product quality of organic fertilizer enterprises from the perspective of actual production and the relationship between production process variations and organic matter content in organic fertilizers based on 348 samples from 229 organic fertilizer companies across 22 provinces. Results showed that fertilizers produced through composting processes contain higher organic matter, averaging 45.42 %, compared to commercial organic fertilizers and bio-organic fertilizers. Raw materials, equipment, methods, operational scale, and personnel structure are key factors affecting the content of organic matter in products. Optimizing equipment and processes in Chinese organic fertilizer companies could increase organic matter content to 49.3 %, potentially reducing annual carbon emissions by an estimated 3.07 to 6.97 billion kg of CO2 equivalent, thereby supporting the realization of dual carbon goals.

Organization of reviews of a pharmaceutical enterprise quality management system functioning

Aim. To determine the state of organizing the process of analyzing the quality management system of a typical pharmaceutical enterprise in accordance with the current industry requirements of Good Manufacturing Practice and the ISO 9001:2015 standard, as well as substantiating effective approaches to improving this activity. Materials and methods. We used analysis, comparison, questionnaires, surveys and direct observations. The results were processed and verified using licensed Microsoft Office Excel software products. Results. The relevance of the development of quality management systems (QMS) of domestic pharmaceutical organizations in the period of martial law has been proven. The requirements of the DSTU ISO 9001:2015 standard, as well as the requirements of the guidelines on Good Manufacturing Practice (GMP) of medicines for reviewing and analyzing QMS of pharmaceutical enterprises (PhE) have been analyzed. Approaches to the organization of QMS review at a number of domestic PhE have been studied; as a result, typical inconsistencies of these procedures have been determined. Based on the results of the study and the experience analyzed in supporting the QMS functioning of PhE, effective organizational approaches have been identified, and recommendations are given for the effective analysis of QMS of PhE. Conclusions. In the study conducted, a review of the practice of analyzing QMS at a number of domestic and foreign PhE has been carried out, and typical inconsistencies of this process have been identified and systematized. The requirements of the DSTU ISO 9001:2015 standard, as well as the industry requirements of the GMP guidelines for reviewing and analyzing the quality system of PhE have been analyzed. Based on the results of the research and the authors’ own experience in implementing and supporting the QMS functioning of PhE, the main organizational approaches and recommendations for analyzing QMS of PhE have been determined.

Promoting Traditional Enterprise Management Innovation Through Informatization

This study explores the benefits and challenges of traditional enterprises in China in adopting informatization. The findings reveal that traditional enterprises face a variety of challenges, including resistance to change, lack of digital skills, outdated IT infrastructure, and limited government funding. However, informatization has led to significant improvements in product and service quality, productivity, cost savings, and innovation for the respondent enterprises. Strategies to overcome these challenges include developing a change management program, establishing a dedicated committee for budget allocation, fostering a culture of collaboration and communication among stakeholders, conducting a thorough assessment of current systems, developing a talent management strategy, collaborating with industry associations and government agencies, building a network of regulatory experts, and developing a proactive approach to engagement with regulatory agencies. Leadership commitment and financial resources are critical to the success of informatization initiatives. Technological infrastructure is crucial for information security and reliability. Government policies have mixed views on their impact on digital transformation efforts. Recommendations include addressing resistance to change, developing digital skills, overcoming hierarchical structures, communicating benefits, investing in technology, improving technological infrastructure, enhancing cybersecurity measures, and advocating for supportive policies.