Kaizen costing as a culturally-based tool: a Portuguese case-study

Silva, Amelia Ferreira da; Pereira, José Manuel; Vale, Nuno; Morais, Vera Lúcia Lins de; Magalh�ã, Carla; es, N.A.

doi:10.1504/ijsom.2020.109439

Cited by 2 publications

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“…Knowledge has evolved into an exceptionally valuable resource in line with its ability to foster innovation and uphold competitive sustainability (Figueiredo et al 2023). Also, companies that prioritize human resource development through organizational culture foster adaptability, flexibility, and a willingness to embrace risk and change (Ferreira-da-Silva et al 2020). Therefore, in companies with this type of concern for the management of people, it is easier to lead employees in the expected direction, as occurs with sustainable behaviors.…”

Section: Introductionmentioning

confidence: 99%

Cross-Cultural Adaptation of a Questionnaire Measuring Organizational Citizenship Behavior towards the Environment

Manuel,

Magalhães,

Huber

et al. 2024

Administrative Sciences

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Translation, adaptation, and validation of instruments for cross-cultural investigation requires a rigorous methodological procedure that should be carefully planned to deliver instruments with adequate reliability and validity. This process was applied to a questionnaire measuring Organizational Citizenship Behavior toward the Environment (OCBE), Organizational Identification (OI), Environmental Responsibility (ER), and Green Human Resources Management (GHRM) in Portuguese and Slovak organizations. Several methodological procedures for cross-cultural adaptation and validation of questionnaires were analyzed, most of which used independent translators, experts’ analysis, and backward translation to the original language. In the present study, a procedure adapted from Beaton et al. (2000) was applied successfully, and the blind backward translations; expert committee; and the two pretests to assess content validity, functional equivalence, and clarity proved to be worthy. The psychometric properties were measured using a sample from Portugal (N = 122) and Slovakia (N = 269). Although employees were perceiving neither a strong environmental responsibility of their organizations nor strong green human resources management, they identified themselves with the organizations and engaged in OCBEs. Comparing both countries, the factorial structure was remarkably similar, highlighting the eco-helping actions and eco-civic engagement of OCBEs. Comparing both countries, the factorial structure was remarkably similar, highlighting the eco-helping actions and eco-civic engagement of OCBEs. The results indicated that the translated instrument was functionally equivalent to the original one, valid (scale CVI/Ave > 0.83), and reliable (Scale Alpha > 0.733) for evaluating the effect of employee practices and organization management in promoting and supporting environmental sustainability.

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Section: Introductionmentioning

confidence: 99%

Cross-Cultural Adaptation of a Questionnaire Measuring Organizational Citizenship Behavior towards the Environment

Manuel,

Magalhães,

Huber

et al. 2024

Administrative Sciences

View full text Add to dashboard Cite

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Application of Kaizen and Kaizen Costing in SMEs

Biadacz

2024

Production Engineering Archives

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The research problem revolves around an attempt to answer the questions: “Are enterprises from the SME sector interested in implementing strategic management accounting instruments, including Kaizen Costing? Is Kaizen Costing more widely used in SMEs operating in Poland?" The aim of the article is therefore to highlight the importance of Kaizen and Kaizen Costing and to draw attention to how much support these solutions can be for SMEs in the current social, economic, and environmental conditions. The article presents the results of surveys conducted in this regard. The accomplishment of the established objective of the work required conducting a review of the literature on the subject and presenting conclusions from previous own research in the above respect. The method of participant observation, critical analysis and synthesis was used in the study. According to the research results, there is little interest in these instruments in large enterprises, however, in medium-sized enterprises, the interest and degree of application of Kaizen and Kaizen Costing is negligible. The research results indicate the need for further development and broadening the dialogue on the usability and benefits which enterprises, in particular SMEs, may derive from the introduction of such innovative solutions.

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Kaizen costing as a culturally-based tool: a Portuguese case-study

Cited by 2 publications

References 0 publications

Cross-Cultural Adaptation of a Questionnaire Measuring Organizational Citizenship Behavior towards the Environment

Cross-Cultural Adaptation of a Questionnaire Measuring Organizational Citizenship Behavior towards the Environment

Application of Kaizen and Kaizen Costing in SMEs

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