{"id":"https://openalex.org/W2148989986","doi":"https://doi.org/10.2308/jmar.2006.18.1.97","title":"Assessing the Impact of Benchmarking Antecedents on Quality Improvement and its Financial Consequences","display_name":"Assessing the Impact of Benchmarking Antecedents on Quality Improvement and its Financial Consequences","publication_year":2006,"publication_date":"2006-01-01","ids":{"openalex":"https://openalex.org/W2148989986","doi":"https://doi.org/10.2308/jmar.2006.18.1.97","mag":"2148989986"},"language":"en","primary_location":{"id":"doi:10.2308/jmar.2006.18.1.97","doi":"https://doi.org/10.2308/jmar.2006.18.1.97","is_oa":false,"landing_page_url":"https://doi.org/10.2308/jmar.2006.18.1.97","pdf_url":null,"source":{"id":"https://openalex.org/S16069442","display_name":"Journal of Management Accounting Research","issn_l":"1049-2127","issn":["1049-2127","1558-8033"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management Accounting Research","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/A5067143462","display_name":"Adam S. Maiga","orcid":"https://orcid.org/0000-0002-6340-3769","observed_orcids":["https://orcid.org/0000-0002-6340-3769"]},"institutions":[{"id":"https://openalex.org/I43579087","display_name":"University of Wisconsin\u2013Milwaukee","ror":"https://ror.org/031q21x57","country_code":"US","type":"education","lineage":["https://openalex.org/I43579087"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Adam S. Maiga","raw_affiliation_strings":["a University of Wisconsin\u2013Milwaukee"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"a University of Wisconsin\u2013Milwaukee","institution_ids":["https://openalex.org/I43579087"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5110254265","display_name":"Fred A. Jacobs","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I181565077","display_name":"Georgia State University","ror":"https://ror.org/03qt6ba18","country_code":"US","type":"education","lineage":["https://openalex.org/I181565077"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Fred A. Jacobs","raw_affiliation_strings":["b Georgia State University","Georgia State University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"b Georgia State University","institution_ids":["https://openalex.org/I181565077"]},{"raw_affiliation_string":"Georgia State University","institution_ids":["https://openalex.org/I181565077"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.9971,"has_fulltext":false,"cited_by_count":20,"citation_normalized_percentile":{"value":0.88835878,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"18","issue":"1","first_page":"97","last_page":"123"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10164","display_name":"Quality and Supply Management","score":0.9580000042915344,"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":0.9580000042915344,"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":0.03269999846816063,"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"}},{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.004600000102072954,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/quality-benchmarking","display_name":"quality benchmarking","score":0.8849999904632568},{"id":"https://openalex.org/keywords/quality-improvement","display_name":"quality improvement","score":0.9940000176429749},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.6489999890327454},{"id":"https://openalex.org/keywords/total-quality-management","display_name":"total quality management","score":0.9110000133514404},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9909999966621399},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.44200000166893005}],"concepts":[{"id":"https://openalex.org/C86251818","wikidata":"https://www.wikidata.org/wiki/Q816754","display_name":"Benchmarking","level":2,"score":0.9555399417877197},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.8277179002761841},{"id":"https://openalex.org/C138897024","wikidata":"https://www.wikidata.org/wiki/Q381001","display_name":"Total quality management","level":3,"score":0.7682479619979858},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6441313028335571},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.6364170908927917},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5895947217941284},{"id":"https://openalex.org/C71104824","wikidata":"https://www.wikidata.org/wiki/Q1476639","display_name":"Structural equation modeling","level":2,"score":0.5458590984344482},{"id":"https://openalex.org/C71405471","wikidata":"https://www.wikidata.org/wiki/Q757012","display_name":"Quality management","level":3,"score":0.478071928024292},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.42890042066574097},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.39552217721939087},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.3878144323825836},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3241942524909973},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.21313154697418213},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1998996138572693},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1279396116733551},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.0985569953918457},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"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/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/jmar.2006.18.1.97","doi":"https://doi.org/10.2308/jmar.2006.18.1.97","is_oa":false,"landing_page_url":"https://doi.org/10.2308/jmar.2006.18.1.97","pdf_url":null,"source":{"id":"https://openalex.org/S16069442","display_name":"Journal of Management Accounting Research","issn_l":"1049-2127","issn":["1049-2127","1558-8033"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Management Accounting Research","raw_type":"journal-article"},{"id":"pmh:oai:csuepress.columbusstate.edu:bibliography_faculty-1074","doi":null,"is_oa":false,"landing_page_url":"https://csuepress.columbusstate.edu/bibliography_faculty/75","pdf_url":null,"source":{"id":"https://openalex.org/S4377196711","display_name":"CSU ePress (Columbus State University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I199172307","host_organization_name":"Columbus State University","host_organization_lineage":["https://openalex.org/I199172307"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Faculty Bibliography","raw_type":"text"}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.6299999952316284,"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":84,"referenced_works":["https://openalex.org/W24942833","https://openalex.org/W31055899","https://openalex.org/W52169070","https://openalex.org/W143918589","https://openalex.org/W196041357","https://openalex.org/W199740708","https://openalex.org/W587900019","https://openalex.org/W602520038","https://openalex.org/W635101141","https://openalex.org/W1488753682","https://openalex.org/W1491611668","https://openalex.org/W1526421749","https://openalex.org/W1561082337","https://openalex.org/W1571998446","https://openalex.org/W1594273630","https://openalex.org/W1665332082","https://openalex.org/W1855283887","https://openalex.org/W1964019587","https://openalex.org/W1966120870","https://openalex.org/W1974097914","https://openalex.org/W1975293668","https://openalex.org/W1979349344","https://openalex.org/W1984492382","https://openalex.org/W1987286910","https://openalex.org/W1995429315","https://openalex.org/W2003562392","https://openalex.org/W2004866314","https://openalex.org/W2010928115","https://openalex.org/W2014646675","https://openalex.org/W2014947617","https://openalex.org/W2020442420","https://openalex.org/W2021524357","https://openalex.org/W2021648358","https://openalex.org/W2031871787","https://openalex.org/W2032831085","https://openalex.org/W2035303902","https://openalex.org/W2040857657","https://openalex.org/W2047633563","https://openalex.org/W2048282066","https://openalex.org/W2058162861","https://openalex.org/W2059334100","https://openalex.org/W2059549509","https://openalex.org/W2061401852","https://openalex.org/W2063572746","https://openalex.org/W2066372266","https://openalex.org/W2071005449","https://openalex.org/W2084752594","https://openalex.org/W2087442202","https://openalex.org/W2102257759","https://openalex.org/W2104592855","https://openalex.org/W2111742571","https://openalex.org/W2112287001","https://openalex.org/W2112725002","https://openalex.org/W2113706037","https://openalex.org/W2113811752","https://openalex.org/W2123065628","https://openalex.org/W2140065627","https://openalex.org/W2140249130","https://openalex.org/W2143773263","https://openalex.org/W2149608872","https://openalex.org/W2153913349","https://openalex.org/W2155187906","https://openalex.org/W2157197926","https://openalex.org/W2157839339","https://openalex.org/W2162713867","https://openalex.org/W2163297822","https://openalex.org/W2551504561","https://openalex.org/W2952157861","https://openalex.org/W3023149111","https://openalex.org/W3122787129","https://openalex.org/W3123869168","https://openalex.org/W3126144977","https://openalex.org/W4210847660","https://openalex.org/W4233112963","https://openalex.org/W4233616539","https://openalex.org/W4235678817","https://openalex.org/W4243992717","https://openalex.org/W4245275101","https://openalex.org/W4256346100","https://openalex.org/W4298091299","https://openalex.org/W6633561450","https://openalex.org/W6983206370","https://openalex.org/W6983297703","https://openalex.org/W7070833347"],"related_works":["https://openalex.org/W2070415562","https://openalex.org/W2393231619","https://openalex.org/W2499871484","https://openalex.org/W1573274402","https://openalex.org/W2024012624","https://openalex.org/W7098458161","https://openalex.org/W2138580259","https://openalex.org/W6902663490","https://openalex.org/W3101351922","https://openalex.org/W2502635332"],"abstract_inverted_index":{"The":[0,84,203],"objective":[1],"of":[2,39,47,101,150,192],"this":[3,62],"study":[4],"is":[5,111,129,133],"to":[6],"assess":[7,44],"whether":[8],"firms":[9],"involved":[10],"in":[11,23,109,197],"quality":[12,18,48,95,102,138,151,195],"benchmarking":[13,26,92,121],"projects":[14,74],"achieve":[15],"greater":[16],"actual":[17],"improvements":[19],"if":[20],"they":[21],"have":[22],"place":[24],"the":[25,36,45,77,117,134,148,159,163,168,172,177,181,190],"antecedents":[27,93,122],"identified":[28],"by":[29],"Elnathan":[30],"et":[31],"al.":[32],"(1996).":[33],"To":[34,61],"show":[35,185],"financial":[37],"impact":[38,100],"these":[40],"results,":[41],"we":[42,64],"further":[43,145],"effect":[46],"improvement":[49,56,96,103,126,139],"on":[50,104],"profitability,":[51],"both":[52],"through":[53,58],"relative":[54,105,124],"cost":[55,153,193],"and":[57,75,94,97,123,140,152,162,175,194,206],"other":[59],"means.":[60],"end,":[63],"collected":[65],"data":[66],"from":[67],"457":[68],"manufacturing":[69,199],"business":[70,200],"units":[71],"with":[72,114],"qualitybenchmarking":[73],"analyzed":[76,146],"variable":[78],"relationships":[79],"using":[80],"structural":[81],"equation":[82],"modeling.":[83],"results":[85],"indicate":[86],"a":[87,98,156],"strong":[88],"positive":[89],"relationship":[90,119,136],"between":[91,120,137,158,187],"significant":[99],"costs":[106,125],"improvement,":[107],"which":[108],"turn":[110],"significantly":[112],"associated":[113],"profitability.":[115,141],"However,":[116],"direct":[118,135],"or":[127],"profitability":[128],"not":[130],"significant,":[131],"nor":[132],"These":[142],"relations":[143],"are":[144,211],"within":[147],"context":[149],"systems.":[154],"Specifically,":[155],"comparison":[157],"TQM/Non-ABC":[160,169],"group":[161,165,170,174,179],"Non-TQM/Non-ABC":[164,173,182],"shows":[166],"that":[167,176],"outperforms":[171,180],"Non-TQM/ABC":[178],"group.":[183],"Results":[184],"differences":[186],"groups,":[188],"indicating":[189],"importance":[191],"systems":[196],"improving":[198],"unit":[201],"performance.":[202],"implications,":[204],"limitations,":[205],"directions":[207],"for":[208],"future":[209],"research":[210],"discussed.":[212]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":3},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}