Enterprise Quality Research Articles

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

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.

Marketing strategy and business development to improve product quality and innovation in Omah Kepiting Micro, small and medium enterprises in Surabaya

Micro, Small and Medium Enterprises (MSMEs) have an important role in improving the regional economy and the economy of a country. The government pays great attention to the development of MSMEs to survive the global crisis. Various initiatives are always pursued by the government through the Ministry of Cooperatives and Small and Medium Enterprises so that more and more individuals want to pursue the entrepreneurial world. UMKM Omah Kepiting is one of the Pakal Emas MSMEs groups located in Surabaya. MSMEs Omah Kepiting provides a variety of foods with certain characteristics, both traditional and modern foods. Omah Kepiting strives for several innovations and creations in food to attract consumers. Omah Kepiting also always strives to improve the quality of food products so that consumers are satisfied with the taste of food and service. This research is quantitative. Data collection through questionnaires and other similar research reference data. Data analysis using multiple linear regression analysis. The results of this study showed that quality is influenced by marketing strategies and Business Development by 88.2%, while the remaining 11.8% is influenced by other variables that are not included in this study.

Cities’ labor administrative penalties and labor income share of enterprises

The labor administrative penalties of a city are enforced by the city's labor security administrative department for any breaches of labor security laws, regulations, or norms. The severity of labor administrative penalties differs across cities; thus, this study aims to determine how a city's penalties affect the labor income share of enterprises. We conduct a practical investigation to examine the influence of labor administrative penalties imposed by cities on the internal income distribution structure of firms. This study utilizes theoretical analysis and data on labor administrative penalties in Chinese cities, as well as samples of A-share listed businesses in Shanghai and Shenzhen. From the perspective of the internal income distribution structure, we examine the labor income share of firms and discover that labor administrative penalties in cities significantly raise the labor income share of these enterprises. The share of labor income of enterprises registered in the city increases by 0.9707 % for each additional unit of cities' labor administrative penalties (i.e., for a one-time labor administrative penalty per 10,000 people). The conclusion remains valid even after excluding the endogeneity and robustness tests. Regional labor administrative penalties can enhance the internal management of enterprise quality by promoting transparency and deterring non-compliance. This, in turn, mitigates credit risk for enterprises by fostering stable labor relations. Enhancing the quality of internal control and mitigating credit risk can lead to an increase in the labor income share of firms. An analysis of heterogeneity shows that the impact of labor administrative penalties in cities on increasing the percentage of labor income varies. The impact is more pronounced for state-owned firms and enterprises with low levels of investment.

Insight into how cyber forensic accounting enhances the integrated reporting quality in small and medium enterprises

Insight into how cyber forensic accounting enhances the integrated reporting quality in small and medium enterprises

ESG performance and corporate technology innovation: Evidence from China

With the concept of sustainable development and innovation-driven development strategy proposed in China, as well as the promotion of the concept of ESG, which takes into account both economic and social benefits, it is of great theoretical and practical significance to study how ESG empowers both internal management and external investors, and ultimately enhances corporate technological innovation (CTI). This paper takes Chinese A-share listed companies from 2010 to 2021 as the research object, and tries to study the impact of ESG performance on CTI and its mechanism based on the perspective of innovation process. It is found that: (1) ESG performance can effectively promote the intensity of R&D investment, innovation output and quality of enterprises, and this conclusion still holds after a series of robustness tests. (2) The innovation incentive effect of ESG performance is more obvious in enterprises in traditional industries, manufacturing industries and heavy pollution industries; (3) ESG performance mainly affects CTI through alleviating enterprise financing constraints, improving enterprise market expectations and gathering high-end research talents. The above findings have important implications for optimizing corporate ESG disclosure mechanisms and promoting CTI through process optimization.

The effect of enterprise quality management on innovation incentives in enterprises —— based on the reform of China's value-added tax system

This article will analyze the incentive effect of the value-added tax rate reduction policy on enterprise innovation from the perspective of enterprise quality management. The research results indicate that: (1) the reduction of value-added tax rate has an incentive effect on the innovation activities of enterprises; (2) There is a positive moderating effect of enterprise quality management on the reduction of value-added tax rate and the innovation and research and development activities of enterprises; (3) The reduction of value-added tax rate has a more significant incentive effect on innovation in the eastern region of China, state-owned enterprises, and relatively larger enterprises.

A Study on the Recent Trends of Entrepreneurship in Exports

The determinants of participation in international business is a well- researched area with in both economics and business management disciplines. Such studies have largely highlighted factors external to the firm. A few enquiries in the small and medium sector have looked person- specific factors as explaining the difference in behavior between exporters and non-exporters. Taking off from these two streams, this paper delves deep into the exporting behavior of small- and medium-sized enterprises (SMEs) in two specific sectors after considering the dimensions of entrepreneur, enterprise and environment. Entrepreneurship is the sustainable driving force and stable source of economic development, and it is an important guarantee for the continuous improvement of export product quality and high-quality economic development. This paper selects entrepreneurship and export product quality as research objects. It measures the export product quality at the enterprise level using data from the China Industrial Enterprise Database and the China Customs Import and Export Trade Database. Furthermore, based on matching entrepreneurship at the macro-level and the export product quality at the micro-level, the impact and mechanism of entrepreneurship on the export product quality are empirically examined. It was found that entrepreneurial innovation and entrepreneurship further significantly contribute to the improvement of export product quality by promoting the total factor productivity of enterprises. Entrepreneurial innovation and entrepreneurship do not significantly contribute to the export product quality of state-owned and collective enterprises, while they significantly contribute to privately-owned, independent legal entities, Hong Kong–Macao–Taiwan, and foreign-funded enterprises. Furthermore, the promoting effect on privately-owned and independent enterprises is greater than that on Hong Kong–Macao–Taiwan and foreign-funded enterprises. Further analysis shows that improving the rule of law, reducing excessive government intervention, and improving the market mechanism for products and production factors, as well as vigorously developing the non-state-owned economy, will all be conducive to the cultivation and development of entrepreneurs and better promotion of the improvement of export product quality.

How perceived transparency in information system development processes improves project quality in agile IT enterprises

PurposeWith the increasing agility of IT enterprises, it is crucial to identify suitable managerial strategies for controlling information system development (ISD) projects in the new agile working environments. These environments are characterized by the collaborative nature of work and the recurring nature of communication. This study aims to explore how perceived transparency in ISD processes, controlled by transparency strategies, impacts project quality.Design/methodology/approachIn collaboration with a firm that implemented a customized Scaled Agile Framework, questionnaires were distributed to employees involved in ISD projects. The goal was to understand the influence of perceived transparency in ISD processes on project quality.FindingsOur research demonstrates that perceived transparency in ISD processes enhances project quality through knowledge exchange by strengthening goodwill trust among team members. Additionally, transparency improves project quality through client feedback by strengthening competence trust of clients toward the team. Goodwill trust of clients toward the team and competence trust among team members have less impact on project quality enhancement.Originality/valueThis study reveals the nomological network among the perceived transparency, different types of trust among stakeholders, social interactions among stakeholders, and project outcomes in agile ISD environments. This nomological network has been overlooked by previous studies that biased toward top-down, interorganizational communication. It highlights that not all types of trust among stakeholders are involved in the processes through which perceived transparency influences ISD project quality in agile working environments. Additionally, it exposes the limitations of transparency strategies for controlling projects in agile IT enterprises.

Digital Transformation and the Quality of Green Innovation in Manufacturing Companies

The digital economy has given rise to the digital transformation of enterprises, supply chain management welcomes new opportunities, and the contradiction between economic development and resources, energy and environment needs to be solved urgently. This paper takes China's Shanghai and Shenzhen A-share listed companies in the manufacturing industry from 2010 to 2022 as a sample, and adopts Python crawler technology, SA index, and two-way fixed model to construct a green innovation evaluation system, and builds a mediation effect model with "supply side optimization-demand side pull" as a chain to explore the influence mechanism of digital transformation on the quality of enterprises' green innovation. Explore the influence mechanism of digital transformation on the quality of green innovation of enterprises. A two-way fixed model is used to test the moderating effects of environmental regulation, media attention and the heterogeneity between supply and demand. Finally, suggestions for green innovation of enterprises in the perspective of digital economy are proposed.