Executive support system for financial accounting of quality circles: an ideal solution for learning culture promotion and intellectual capital enrichment

R. Suresh Premil Kumar, C. Sudhahar, John F. Dickson, V. Senthil and S.R. Devadasan

International Journal of Learning and Intellectual Capital, 2006, vol. 3, issue 4, 382-404

Abstract: Traditional organisations have been employing the Quality Circle (QC) technique for learning culture promotion and intellectual capital enrichment. Despite its amazing contributions, QC is now facing extinction in the modern organisational scenario. This situation happens because of the absence of a system to financially account for its performance. In this background, this paper reports a research project in which the practicality of a QC financial accounting system has been checked. Yet, it has been discernable that the efforts to implement this financial accounting system will lead to favourable results only if they enjoy the support and commitment of the executives and Chief Executive Officer (CEO). In order to fulfil this practical and imperative research, an Executive Support System (ESS) named QUality circle EXecutive support system (QUEX) has been developed by incorporating the financial accounting system of QC. The constructional and working principles of QUEX are illustrated by presenting its most important screen outputs. The paper concludes by claiming that QUEX is a panacea for learning culture promotion and intellectual capital enrichment.

Keywords: executive information systems; executive support systems; ESS; quality circles; QC; financial accounting; performance measurement; intellectual capital; learning culture. (search for similar items in EconPapers)
Date: 2006
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