Surendra P. Agrawal
University of Memphis
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Featured researches published by Surendra P. Agrawal.
International Journal of Quality & Reliability Management | 2003
Satish Mehra; Surendra P. Agrawal
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.
Accounting Education | 1997
Philip H. Siegel; Khursheed Omer; Surendra P. Agrawal
This paper reports the results of a controlled field 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 first 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 significantly better than the control group.
Managerial Finance | 1998
Surendra P. Agrawal; Satish Mehra; Philip H. Siegel
Defines cost management as “a set of techniques and methods for controlling and improving a company’s activities and processes, its products and services” to achieve continuous improvement and deal with global competition; with commitment from top management and worker involvement. Offers a model of a “self‐perpetuating system of improvement” to continuously improve value added and decrease non‐value added activities, using activity‐based costing to develop the information needed for activity‐based management, just‐in‐time, total quality management and process improvement. Explains these techniques, referring to research, and discusses the necessary conditions for top management commitment and worker involvement. A useful summary of the interaction of many modern management accounting tools
Accounting, Auditing & Accountability Journal | 1995
Philip H. Siegel; John T. Rigsby; Surendra P. Agrawal; John R. Leavins
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, t...
Managerial Auditing Journal | 1989
Surendra P. Agrawal; Philip H. Siegel
To what extent does CIA certification enhance the stature and help the professional advancement of internal auditors? The professional significance of the CIA certification and the effect of a master′s degree and/or CPA certification on internal auditors is examined.
Revista Contabilidade & Finanças | 2005
Surendra P. Agrawal; Reinaldo Guerreiro; Carlos Alberto Pereira
This study aims to approach the issue of gain-sharing measurement in an information technology outsourcing relationship as a component of remuneration policies for contracted services among companies. The methodology encompass three steps: (i) bibliographical revision on outsourcing relationship in information technology environment and pricing in outsourcing decisions; (ii) a case study in which the problem of gain-sharing measurement emerges in the relationship (providing information technology services) between two large-scale international companies that operate in Brazilian credit card market; (iii) discussion of the findings of the case study on basis of the revised literature. The contributions of the paper are: (i) to identify the main issues related to outsourcing decisions and pricing in outsourcing relationship; (ii) to present a description of the characteristics and behavior of costs in information technology environment; and (iii) to provide an analysis and discussion about the method adopted by the companies for gain-sharing measurement. The bibliographical research showed a lack of literature regarding to the specific subject of gain-sharing measurement. The findings of the empirical study indicated that information technology companies are highly structured with fixed costs and that gain-sharing method adopted by studied companies corresponds to costs savings measured by cost-accounting concepts of price and efficiency cost variances according to budget parameters. In addiction, it was observed that the method adopted contributes to get more transparency and capability to analyze the business relationship by both receiver and provider companies.
Decision Sciences | 1991
Satish Mehra; Surendra P. Agrawal; M. Rajagopalan
Managerial Finance | 1995
Wilton L. Accola; Surendra P. Agrawal; Clyde W. Holsapple
Decision Sciences | 1986
Surendra P. Agrawal
REAd - Revista Eletrônica de Administração | 2013
Reinaldo Guerreiro; Carlos Alberto Pereira; Surendra P. Agrawal