Purpose – This paper aims to present a conceptual model on the efficiency and governance of zakat institutions that are responsible in collecting, managing and distributing zakat in Malaysia. Zakat is an Islamic religious “tax” charged on the rich and well‐to‐do members of the...

Purpose – This paper aims to demonstrate that operations management techniques and operations strategy can be successfully implemented to create more efficient and effective tax department functionality. The paper seeks to bridge two areas that can have a significant impact on the competitive...

Purpose – The purpose of this paper is to present a productivity measure for hospital services in Ontario. Design/methodology/approach – The study applied the Malmquist Productivity Index (MPI) to assess the efficiency of hospital services in Ontario, Canada, over the period 2003‐2006. The...

Purpose – The purpose of this paper is to attempt to get more in‐depth understanding of real life processes, for which theoretical models are not available and knowledge about the processes is empirical. The processes are noisy; interaction effects may or may not be present. The paper...

Purpose – The purpose of this work is twofold: on the one hand, recent methodologies will be used to estimate efficiency and productivity in Spain's non‐specialized retail sector for the period of 1997‐2007. In particular, the order‐ m approach proposed by Cazals et al. , which is based...

Purpose – The purpose of this paper is not only to gauge the extent of technical efficiency in 31 state road transport undertakings (SRTUs) operating in India but also to explore the most influential factors explaining its variations across SRTUs. Design/methodology/approach – Three popular...

Purpose – The purpose of this paper is to describe how a medium‐sized university library implemented activity‐based costing (ABC) and other broad‐based decision‐making strategies to make the necessary budgetary cuts and refocus library services accordingly. Design/methodology/approach...

Purpose – This paper aims to examine how knowledge transfer between individuals influences performance in product development (PD) organizations and whether this influence is contingent to the degree of novelty in the PD work. Design/methodology/approach – A set of hypotheses describing the...

Purpose – This paper proposes a framework that considers some key concepts to design and manage supply chains in both national and international contexts. For a better understanding, it is intended to illustrate this framework with the case of Carrefour in both Spain and China....

Purpose – The purpose of this paper is to utilise Williams' writings on hegemony in order to examine why and how in the last 25 years efficiency has come to dominate the public sector and to explore the consequences of this development. Design/methodology/approach – The paper employs a...