{"id":"https://openalex.org/W2006066362","doi":"https://doi.org/10.1108/02686900710733161","title":"Management practices and performance reporting in the Sri Lankan apparel sector","display_name":"Management practices and performance reporting in the Sri Lankan apparel sector","publication_year":2007,"publication_date":"2007-02-28","ids":{"openalex":"https://openalex.org/W2006066362","doi":"https://doi.org/10.1108/02686900710733161","mag":"2006066362"},"language":"en","primary_location":{"id":"doi:10.1108/02686900710733161","doi":"https://doi.org/10.1108/02686900710733161","is_oa":false,"landing_page_url":"https://doi.org/10.1108/02686900710733161","pdf_url":null,"source":{"id":"https://openalex.org/S136661304","display_name":"Managerial Auditing Journal","issn_l":"0268-6902","issn":["0268-6902","1758-7735"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Managerial Auditing Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5044191203","display_name":"Anton Malmadana Kapuge","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I12079687","display_name":"Edith Cowan University","ror":"https://ror.org/05jhnwe22","country_code":"AU","type":"education","lineage":["https://openalex.org/I12079687"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Anton Malmadana Kapuge","raw_affiliation_strings":["School of Accounting, Finance and Economics, Edith Cowan University, Perth, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting, Finance and Economics, Edith Cowan University, Perth, Australia","institution_ids":["https://openalex.org/I12079687"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5101480228","display_name":"MALCOLM C. SMITH","orcid":"https://orcid.org/0000-0002-0818-1227","observed_orcids":["https://orcid.org/0000-0002-0818-1227"]},"institutions":[{"id":"https://openalex.org/I12079687","display_name":"Edith Cowan University","ror":"https://ror.org/05jhnwe22","country_code":"AU","type":"education","lineage":["https://openalex.org/I12079687"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Malcolm Smith","raw_affiliation_strings":["School of Accounting, Finance and Economics, Edith Cowan University, Perth, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Accounting, Finance and Economics, Edith Cowan University, Perth, Australia","institution_ids":["https://openalex.org/I12079687"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I12079687"],"apc_list":null,"apc_paid":null,"fwci":3.0853,"has_fulltext":false,"cited_by_count":46,"citation_normalized_percentile":{"value":0.9131884,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"22","issue":"3","first_page":"303","last_page":"318"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10164","display_name":"Quality and Supply Management","score":0.8237000107765198,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10164","display_name":"Quality and Supply Management","score":0.8237000107765198,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.15880000591278076,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12905","display_name":"Management Systems and Quality Improvement","score":0.009499999694526196,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/total-quality-management","display_name":"total quality management","score":0.9919999837875366},{"id":"https://openalex.org/keywords/garment-industry","display_name":"apparel industry","score":0.8629999756813049},{"id":"https://openalex.org/keywords/management-accounting-innovation","display_name":"management accounting innovation","score":0.6340000033378601},{"id":"https://openalex.org/keywords/performance-reporting","display_name":"performance reporting","score":0.8489999771118164},{"id":"https://openalex.org/keywords/business-strategy","display_name":"business strategy","score":0.8320000171661377},{"id":"https://openalex.org/keywords/quality-management-practices","display_name":"quality management practices","score":0.8799999952316284},{"id":"https://openalex.org/keywords/employee-empowerment","display_name":"employee empowerment","score":0.9950000047683716},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.6449999809265137},{"id":"https://openalex.org/keywords/sri-lanka","display_name":"Sri Lanka","score":0.800000011920929},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.7080000042915344}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7211498022079468},{"id":"https://openalex.org/C138897024","wikidata":"https://www.wikidata.org/wiki/Q381001","display_name":"Total quality management","level":3,"score":0.6881279945373535},{"id":"https://openalex.org/C2778012447","wikidata":"https://www.wikidata.org/wiki/Q1034415","display_name":"Scope (computer science)","level":2,"score":0.6516374349594116},{"id":"https://openalex.org/C20555606","wikidata":"https://www.wikidata.org/wiki/Q868575","display_name":"Empowerment","level":2,"score":0.5900471806526184},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.5279706716537476},{"id":"https://openalex.org/C530175646","wikidata":"https://www.wikidata.org/wiki/Q11460","display_name":"Clothing","level":2,"score":0.5206698179244995},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.47292715311050415},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4669934809207916},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.33722636103630066},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.16809499263763428},{"id":"https://openalex.org/C190248442","wikidata":"https://www.wikidata.org/wiki/Q839486","display_name":"Qualitative research","level":2,"score":0.15904152393341064},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.12201088666915894},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.10393783450126648},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.0},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/02686900710733161","doi":"https://doi.org/10.1108/02686900710733161","is_oa":false,"landing_page_url":"https://doi.org/10.1108/02686900710733161","pdf_url":null,"source":{"id":"https://openalex.org/S136661304","display_name":"Managerial Auditing Journal","issn_l":"0268-6902","issn":["0268-6902","1758-7735"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Managerial Auditing Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.833299994468689}],"sustainable_development_goals_aurora":[{"display_name":"Partnerships for the goals","id":"https://metadata.un.org/sdg/17","score":0.41999998688697815}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":68,"referenced_works":["https://openalex.org/W4623287","https://openalex.org/W41845802","https://openalex.org/W135682260","https://openalex.org/W238030176","https://openalex.org/W576158689","https://openalex.org/W588247261","https://openalex.org/W596484293","https://openalex.org/W596774422","https://openalex.org/W606312858","https://openalex.org/W614075419","https://openalex.org/W640524704","https://openalex.org/W649787814","https://openalex.org/W1505999675","https://openalex.org/W1520668153","https://openalex.org/W1526218448","https://openalex.org/W1542317178","https://openalex.org/W1549182668","https://openalex.org/W1554265420","https://openalex.org/W1593597211","https://openalex.org/W1798390741","https://openalex.org/W1820801730","https://openalex.org/W1847340148","https://openalex.org/W1964425220","https://openalex.org/W1964838927","https://openalex.org/W1974113419","https://openalex.org/W1974167009","https://openalex.org/W1975518173","https://openalex.org/W1975965087","https://openalex.org/W1985433010","https://openalex.org/W2005868191","https://openalex.org/W2006383641","https://openalex.org/W2009591563","https://openalex.org/W2010729179","https://openalex.org/W2020733517","https://openalex.org/W2024977457","https://openalex.org/W2033170797","https://openalex.org/W2036910639","https://openalex.org/W2037042994","https://openalex.org/W2044865624","https://openalex.org/W2047570969","https://openalex.org/W2052822196","https://openalex.org/W2067148631","https://openalex.org/W2080167281","https://openalex.org/W2083160642","https://openalex.org/W2089186825","https://openalex.org/W2096428309","https://openalex.org/W2098066594","https://openalex.org/W2099054346","https://openalex.org/W2101079813","https://openalex.org/W2105202260","https://openalex.org/W2115539917","https://openalex.org/W2134648895","https://openalex.org/W2150638237","https://openalex.org/W2154785801","https://openalex.org/W2157350559","https://openalex.org/W2162713867","https://openalex.org/W2163083643","https://openalex.org/W2165672996","https://openalex.org/W2394910927","https://openalex.org/W2478684951","https://openalex.org/W2493715390","https://openalex.org/W2494988410","https://openalex.org/W2767905780","https://openalex.org/W3122533137","https://openalex.org/W3122787129","https://openalex.org/W3124872368","https://openalex.org/W4285719527","https://openalex.org/W6788576378"],"related_works":["https://openalex.org/W2285569210","https://openalex.org/W2286686963","https://openalex.org/W7095540869","https://openalex.org/W2560683413","https://openalex.org/W4200603997","https://openalex.org/W2592101790","https://openalex.org/W2579890867","https://openalex.org/W7071840672","https://openalex.org/W3026806253","https://openalex.org/W7167998962"],"abstract_inverted_index":{"Purpose":[0],"An":[1],"increasing":[2],"number":[3],"of":[4,37,68,134,147,181,195,208,225],"organisations":[5],"in":[6,14,19,48,75,95,119,131,231,234],"developing":[7,235],"countries":[8],"are":[9],"implementing":[10],"management":[11,43,58,77,122],"accounting":[12,20],"innovations":[13],"order":[15],"to":[16,32,51,72,143,161,177,228],"generate":[17],"improvements":[18,230],"practices,":[21],"which":[22],"should":[23,173],"ultimately":[24],"impact":[25,54],"on":[26,34,55,80,188],"financial":[27],"performance.":[28],"This":[29],"study":[30,222],"aims":[31],"focus":[33],"the":[35,53,96,101,132,144,155,179,189,206,209,226],"implementation":[36],"one":[38,224],"such":[39],"innovation,":[40],"total":[41],"quality":[42,110,121],"(TQM),":[44],"among":[45],"apparel":[46,212],"companies":[47,71,106],"Sri":[49,69,169,210],"Lanka,":[50],"determine":[52,178],"business":[56,97],"strategy,":[57],"practices":[59,78,123],"and":[60,124,150,185],"performance":[61,125,233],"reporting.":[62],"Design/methodology/approach":[63],"A":[64],"survey":[65,148],"is":[66,141,198,218,223],"conducted":[67],"Lankan":[70,211],"identify":[73],"differences":[74,118],"their":[76],"depending":[79],"whether":[81],"or":[82,167],"not":[83,158],"they":[84],"have":[85],"implemented":[86,99],"TQM.":[87],"Findings":[88],"The":[89,139,171,193,221],"results":[90],"demonstrate":[91],"a":[92],"significant":[93],"difference":[94],"strategy":[98],"by":[100],"two":[102],"groups,":[103],"with":[104,202],"those":[105],"adopting":[107],"TQM":[108],"regarding":[109],"as":[111],"more":[112],"important":[113,200],"than":[114,164],"cost":[115],"efficiencies.":[116],"Significant":[117],"both":[120,182],"reporting":[126],"systems":[127],"were":[128],"observed,":[129],"except":[130],"area":[133],"employee":[135,196],"empowerment.":[136],"Research":[137],"limitations/implications":[138],"research":[140],"subject":[142],"normal":[145],"limitations":[146],"research,":[149],"its":[151],"scope":[152],"means":[153],"that":[154,215],"findings":[156,172],"may":[157],"be":[159],"generalisable":[160],"industries":[162],"other":[163],"garment":[165],"manufacturing,":[166],"outside":[168],"Lanka.":[170],"motivate":[174],"comparative":[175],"studies":[176],"influence":[180],"industry":[183],"setting":[184],"national":[186],"culture":[187],"results.":[190],"Practical":[191],"implications":[192,204],"absence":[194],"empowerment":[197],"an":[199],"finding,":[201],"long\u2010term":[203],"for":[205],"competitiveness":[207],"industry,":[213],"suggesting":[214],"corrective":[216],"action":[217],"necessary.":[219],"Originality/value":[220],"few":[227],"examine":[229],"organisational":[232],"countries.":[236]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":3},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":7},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-09T09:14:12.587421","created_date":"2016-06-24T00:00:00"}