Total quality has been acclaimed as an organizational philosophy to enhance global competitiveness. However, changing paradigms in global business operations require that quality concepts like TQM be revised to reflect the changing nature of global competitiveness. This paper, using the existing literature and interactions with the real world managers, presents a conceptual quality framework that can be deployed to enhance the competitiveness of businesses operating in global environments. Specifically, this paper details those quality elements that can affect quality improvement efforts through a variety of cultural differences that one may encounter while managing global operations. Also, proposed are managerial guidelines for implementing quality in the global arena.

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This paper reports the results of a controlled eld experiment carried out to apply experiential learning theory to the teaching of auditing. The weakest aspect of traditional teaching method is the absence of concrete experience. In this experiment, a series of videotapes provide students with a 'feel' for what actually happens in an audit. The experiment involves the rst three modes of the learning cycle, and assists students into the fourth mode. The performance of students in the experimental class is found to be signi cantly better than the control group.

Formal mentoring programmes have developed in public accounting firms in order to gain career development and organizational advantages and, although there is substantial literature concerning problems with formal mentoring programmes, there are few studies which actually have compared the mentoring process at firms with a programme with those using an informal process. Compares mentoring activities at each level in two accounting firms, one using a formal mentoring programme and the other an informal approach, to see how they differ. Qualitatively, no significant differences were found between the two approaches on the perceived influence for career development. Differences were found, though, regarding the respondents′ personal development and the numbers of mentor relationships between the two types of approaches. Concludes that personal development tended to be rated higher under the informal than the formal approach at the critical staff and senior levels. Regarding numbers of mentor relationships, the results indicate that the significant differences were related to rank.

In an earlier issue of Decision Sciences. Jesse. Mitra. and Cox 111 aamined the impact of inflationary conditions on the economic order quantity OQ) formula. Specifically. the authors analyzed the effect of inflation on order quantity decisions by means of a model that taka into account both inflationary trends and time discounting (over an infinite time horizon). In their analysis, the authors utilized two models: Currentdollars model and Constant-dollars model. These models were derived, of course. by setting up a total cost equation in the usual manner then r i d i n g the optimum order quantity that minimizes the total cost. Jesse, Mitra. and Cox [I ] found that EOQ is approximately the same u n d a both conditions; with or without inflation. However. we disagree with the conclusion drawn by[ 2 ] and show that EOQ will be different under inflationary conditions, provided that the inflationary conditions are properly accounted for in the formulation of the total cost model. Subject Ams: Decislon A~l y s i c and Inventory Management. nrrAL COST MODELSince the total cost equation is the sole initiator of computing economic order quantity (EOQ). it must be formulated in a manner that takes into account the prescribed inflationary conditions. The following are the annual total cost (TC) equations, with and without inflation. Without Inflation TC= (R/Q)SI + (QI2)Cik + RCI With Inflationwhere R =demand per year, Q =economic order quantity, S , =setup cost at the beginning, g C , =cost per unit at the beginning, f =monthly increase in cost per unit, u = R/Q=number of setups per year, b = I2/a, k =carrying cost per year as a fraction of C. s, =si-l +g6, c, =C,-,+fb, = monthly increase in setup costs, 206