Shirley J. Daniel
University of Hawaii
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Accounting Organizations and Society | 1991
Shirley J. Daniel; Wolf D. Reitsperger
Abstract Normative theory suggests that management control systems should be designed to complement managements objectives and strategies. Few empirical studies, however, have focused on how management control systems have been modified to complement new manufacturing techniques, such as total quality control and zero defect strategies. This study relates quality strategies with the management control information provided for quality in 26 Japanese automotive and consumer electronics firms. Quality strategy was measured by a set of eight attitude questions addressing whether the managers adhered to a traditional economic conference level (ECL) quality management strategy or a “zero defect” quality management strategy. The relationship of quality strategy to the type and frequency of quality goal and feedback information was then measured. The results indicate that the management control systems supporting a zero defect quality strategy are more likely to include regular goal-setting and more frequent feedback relating to quality than those supporting an ECL quality strategy. Widespread use of quality cost targets and feedback is also related to a zero defect strategy. The results provide empirical evidence to support the normative argument that Japanese companies following a zero defect quality strategy have modified their management control systems to encourage the continuous quality improvements that are key to this strategy.
Journal of Teaching in International Business | 2011
Prem Ramburuth; Shirley J. Daniel
In no other discipline is experiential learning more important than in the complex field of International Business (IB), which aims to prepare students to work and manage across political, economic, national, and sociocultural boundaries. This paper discusses various types of experiential learning activities and approaches to IB teaching, and expands on how the case method can be more effectively used to facilitate student learning and increase engagement. Leveraging class diversity and providing opportunities for “virtual exchanges” in the case-based approach can significantly enhance the development of intercultural competence. Resources for finding cases, developing ones own cases, and publishing them in peer-reviewed outlets are also provided.
Archive | 1994
Wolf D. Reitsperger; Shirley J. Daniel; Stephen Tallman
This study addresses an international data set with a model of strategy that attempts to bridge the gap between generic and situational models of strategy by assessing relative commitment to quality and to cost control. It opens with a discussion of generic models and situational models of strategy and their relationship to manufacturing strategies. Then, a proposed model which would permit interaction of quality and cost concerns is developed and tested.
Archive | 2010
Shirley J. Daniel; Boochun Jung; Hamid Pourjalali; Eric Wen
This paper examines the opinions of Chief Financial Officers (CFOs) of public companies in the U.S. with respect to the choice of fair value accounting for non-financial assets. Based on 209 surveyed firms, we first show that the majority of CFOs are resistant to fair value accounting for non-financial assets, similar to prior studies reporting that European firms were not willing to adopt fair value accounting when the option was given. We also examine what firm characteristics affect CFOs’ attitudes toward the adoption of fair value accounting and show that large firms, more leveraged firms, and firms with more non-financial assets and expertise in fair value measurements tend to choose the option of fair value accounting for non-financial assets.
Journal of Teaching in International Business | 2014
Shirley J. Daniel; Manuel G. Serapio
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Archive | 1999
Shirley J. Daniel; Wolf D. Reitsperger
The tremendous success of the Japanese manufacturing sector in the 1980s led to a deluge of research focusing on Japanese manufacturing methods. Particularly, total quality management and just-in-time production methods have been touted as primary contributors to the low-cost, high-quality products that allowed Japanese manufacturers to penetrate major markets in the U.S., as well as globally.
Management International Review | 1993
Gabler Verlag; Wolf D. Reitsperger; Shirley J. Daniel; Stephen Tallman; William G. Chismar
Journal of International Business Studies | 1990
Wolf D. Reitsperger; Shirley J. Daniel
Journal of International Business Studies | 1991
Shirley J. Daniel; Wolf D. Reitsperger
Management Accounting Research | 1995
Shirley J. Daniel; Wolf D. Reitsperger; Terry Gregson