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This study aims to examine the effect of actual and persona self-congruence on luxury brand attachment and the effects of luxury brand attachment on attitude toward luxury brands and purchase intentions using empirical data on Metaverse users.

The authors recruited 300 Metaverse users from South Korea to participate in the survey. Participants were asked whether the participants had experienced Metaverse, including Roblox and Zepeto, before participating in the survey. The Gucci Garden was suggested as a luxury brand in the Metaverse for the participants.

The findings clarify the concept of persona self-congruence and support the congruence's effects on luxury brand attachment in the Metaverse context. This study found a positive relationship between persona self-congruence and luxury brand attachment that influences attitude and purchase intentions in the context of Metaverse, contributing to the theoretical and practical implications for luxury brand management.

This study contributes to luxury brand marketing in the Metaverse context by clarifying the concept of persona self-congruence and articulating the congruence's effects on luxury brand attachment in the context of the Metaverse.

In the post-pandemic world, this study offers luxury brand practitioners new insights to help the practitioners develop and manage luxury brand strategies by understanding the influence of persona self-congruence and luxury brand attachment on luxury brand evaluation in the Metaverse context.

This study addresses an innovative and practical issue related to the impact of persona self-congruence on luxury brand attachment in the Metaverse, offering new insights for luxury brand management in the post-pandemic world.

The purpose of the study is to examine the research problem that represents an attempt to approximate the importance of quality costing in managing a modern enterprise using the selected enterprises from small and medium-sized enterprises (SMEs) in Poland.

The primary goal of the research is a need to acquire knowledge about the use of quality cost accounts in enterprises operating in Poland. The research has been conducted in the SMEs of production and services. From October 2018 to December 2018, survey-based research was carried out in the selected SMEs of production and service in Poland. The targeted participants of the study are from the medium-sized enterprises, employing 50–250 people.

The pilot studies conducted in companies indicate that modern enterprises are focused on quality. Many enterprises declare to be continuously improving quality system and quality costing. However, generally, these are large companies that have implemented ISO standards, often part of international corporations. The survey result of the study shows that medium-sized enterprises still make little use of modern cost accounting variants. Based on the study, only 9.75% (39 enterprises) from a representative group of 400 companies from the sectors of manufacturing, services and production as well as service companies apply quality costing. Some of the other enterprises are only taking measures to implement quality cost accounting.

The research has been conducted in randomly selected SMEs in the form of a questionnaire interview. In order to further analyze the construction of quality cost management (QCM) systems and the use of information from QCM by enterprises, case study method should be used more widely.

The results of the study provide useful help for companies that are quality-oriented and want to implement quality costing. The survey has been conducted in 400 enterprises, and the survey results of considered SMEs reveal the most important aspects of the application of quality costing.

The questionnaire used, the answers provided and the resulting conclusions fill the identified research gap. In the author's opinion, findings of research are relevant and useful, not only for accounting practice but also for theory. They show that although TQM and quality costing have been very popular in the literature since the 1990s, the degree of application of quality costing in practice (except for large, often international companies) is too low. So, the suitability of QCM in managing a modern enterprise from the SMEs should be promoted.

The dynamics of quality performance and quality cost are gaining renewed interest in quality management literature. Using large sample secondary data, the purpose of this paper is to build up empirical evidence for increasing quality performance in manufacturing in the long-run. The authors then examine whether it is possible to reduce internal and external failure cost over time without increasing prevention and appraisal expenditures in return. Finally, a scale effect in reducing quality cost is measured to clarify the long-run dynamics between quality cost and quality performance.

The authors conduct statistical analysis on a large sample secondary data set to reveal relationships between total cost of quality, its components and overall quality performance.

Significantly higher quality performance and lower quality cost are observed in the long-run. Quality costs grow less than half as fast as sales volume, pointing to a significant scale effect in quality cost reduction.

Businesses can use these implications for targeting failure costs and budgeting appraisal and prevention costs. Based on company-specific historical learning behavior through prevention and appraisal activities, an increasingly reliable prognosis of failure cost shall be possible.

For the first time, quality performance and cost dynamics are assessed using a secondary data set with more than 400 observations. A scale effect for quality cost reduction is measured. The results are of great importance to quality management practice and research.

This research empirically builds a manufacturing firm's power construct that can be used to assess the changes suppliers are willing to make in their operations decision areas, such as quality systems, product management, process management, material management systems and information systems. This approach has not been empirically explored in the operations and supply chain management literature. This research fills this gap with the new power definition method.

This research conducted a two-stage scale development and validation process for a manufacturing firm's power over suppliers. A survey study collected 201 responses from the US manufacturing firms. The research used confirmatory factor analysis (CFA) to assess the validity and reliability of this construct.

The results confirmed the validity and reliability of a manufacturing firm's power over suppliers as a second-order variable, with five first-order constructs reflecting power in areas of quality, product, process, material and information systems.

Manufacturing firms can use this instrument to assess the strengths and weaknesses of their power over suppliers in each decision area. From the results, companies can develop a power-competitiveness grid to guide their power enhancement efforts based on the competitive advantage being prioritized. Similarly, a resource-power grid can assist the manager in deciding whether to invest in a resource that benefits a particular power dimension.

This research contributes to supply chain power literature by taking a unique approach to defining a manufacturer's power regarding its suppliers' decision areas. This power structure opens the possibility to explore the relationship between a firm's resource, power and firm performance. As buyer–supplier power relationship building is increasingly important in the supply chain, knowing the parameters of the power relationship can help the manufacturing firm align its strategic focus to the areas that can be supported by the supply chain.

Discusses quality in all its various guises and expounds the theory that if there are untapped resources in the different areas amongst the various processes and types of worker, then an increase in quantity and productivity can ensue from these. It is the capability of people as much as anything which is important and higher quality performance from all activities therein which should then occur. Good financial management is also required to develop the capability of production and organization to provide consistently what is desired for basic success.

Much of the practitioner literature touts the universal benefits of process management and its impact on operational performance. However, in academic literature, empirical evidence is mixed. The purpose of this study is to investigate the role of the competitive intensity on the effectiveness of process management.

Survey data from manufacturing plants were collected from through a global research project. Regression analysis was used to test hypotheses.

The influence of process design on efficiency and innovation performance is not dependent on competitive intensity; however, the impact of process improvement and process control on efficiency and innovation performance is in some instances moderated by competitive intensity.

The inclusion of competitive intensity as a contingency variable helps to explain the contextual impact of process management on efficiency and innovation.

Process management can be an effective tool if the levels of process design, control, and improvement are customized to fit with the competitive environment.

This is one of the few studies to empirically examine process management as three core elements. Previous studies utilized a single construct of process management or multiple manufacturing practices such as customer/supplier involvement, statistical quality control, process focus, and cross-functional teams to measure process management. Using this measurement approach demonstrates how process management can influence both efficiency and innovation.

The purpose of this paper is to compare implementation of short‐run (i.e., small lot‐size) statistical process control (SPC) techniques in just‐in‐time (JIT) manufacturing environments. Using U.S. and Japanese questionnaires, this research focuses on the use of several manufacturing elements such as setup time, stability of process and quality improvement. Barriers to the implementation of short‐run SPC techniques are also examined. Results show significant difference in the way some short‐run SPC techniques are utilized by JIT and non‐JIT manufacturers.