Jayashree Sreenivasan’s research while affiliated with Multimedia University and other places

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Publications (5)


The impact of Just-in-Time on costing
  • Article

August 2007

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1,133 Reads

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14 Citations

International Journal of Management and Enterprise Development

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Jayashree Sreenivasan

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Raghunathan Bathamenadan

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Raju Sudha

Just-in-Time (JIT) manufacturing has received a great deal of attention worldwide ever since it was introduced in Japan a few decades ago. Its implementation has the ultimate purpose of waste reduction. The main benefits of JIT implementation are the reduction of inventories, lead-time reduction and cost savings. The study explores the impact of JIT manufacturing systems on financial accounting metrics, especially costing. The impact of JIT on a firm's inventory and other areas, such as manufacturing efficiencies with respect to employee performance and other nonfinancial areas, are also discussed, with a special focus on Small and Medium Enterprises (SMEs).


Competitive factors of semiconductor industry in Malaysia: the managers’ perspectives

September 2006

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409 Reads

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27 Citations

Competitiveness Review An International Business Journal incorporating Journal of Global Competitiveness

In an emerging global competitive environment, the Malaysian semiconductor industry is facing threats from low cost countries with limited innovative capabilities. It urges for improvement in competitiveness of the Malaysian semiconductor industry. This study focuses on the perspectives of the managers towards the enhancement of competitiveness. Through a focus group interview and data collected from 200 managers working in semiconductor-manufacturing units in Malaysia, the study identified twenty-two competitive factors for the improvement of competitiveness of the semiconductor industry in Malaysia. Since the collected data did not form a normal distribution, nonparametric tests such as Chi-squire test and Mann-Whitney U test were used to test the framed hypotheses. Based on the analysis, ten key competitive factors were identified out of the identified twenty-two competitive factors through focus group interview. Further, the study also highlighted the differences in the opinion of competitive factors of technical and non-technical job functioning managers.


Managing Impairment of Goodwill

July 2006

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302 Reads

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44 Citations

Journal of Intellectual Capital

Purpose – The purpose of this paper is to highlight the salient features of the new accounting standards on impairment of goodwill and their practical applications. Design/methodology/approach – To ascertain the research gap, the existing literatures on the subject were critically reviewed and analysed. Objectives were set to identify the significant indicators of goodwill impairment. The areas covered include business combination and goodwill impairment, effects of new standards and current practices of goodwill impairment in the UK, etc. Findings – Goodwill is a unique intangible asset in that its cost cannot be directly associated with any specifically identifiable item and is not separable from the company as a whole. Well planned strategies for preventing goodwill impairment with long‐term perspective would contribute fruitful results. Originality/value – This study provides awareness to the readers about the strategies in dealing with goodwill impairment.


Critical Success Factors of Total Quality Management

January 2006

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1,434 Reads

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120 Citations

The past decade has seen many firms focusing on Total Quality Management (TQM) as a means of improving profits, market share and competitiveness. Although TQM is a proven approach for success in manufacturing, services and the public sector, several organizations failed in their campaigns because of many reasons like lack of top management commitment, ignoring customers etc. This paper presents a study on certain specific factors that impact the success of the TQM implementation purely based on the secondary research. The research points out that, though most organizations start TQM efforts for their success, they are frequently exposed to the factors which may cause their TQM efforts to delay or even fail. TQM is a sure bet to reverse poor performance, but when it did not yield the expected results, it was deemed a failure. The review has been done to identify the common problems that lead to the failure of TQM implementation in the organization and has pointed out the critical success factors of TQM. Nevertheless, the overall results of this research imply that the understanding of the elements that cause failure to the TQM implementation can provide needed help for companies involved in long-term continuous improvement efforts. If the advanced TQM approach is properly followed, it will help the companies to achieve organizational excellence.


Electronic Data Interchange and Financial Electronic Data Interchange: Threats and opportunities for financial accounting

January 2006

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552 Reads

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5 Citations

International Journal of Services and Standards

This research, based on the literature survey, explores Electronic Data Interchange (EDI) and Financial Electronic Data Interchange (FEDI) and identifies threats and opportunities for financial accounting and attempts to show that these are in the form of obstacles and benefits. In this process, it links technology, specifically EDI/FEDI, with change that is impacting organisations, and redefining the accounting functions and its roles. Information Technology (IT) changed the approach to accounting and transaction processing with the advent of EDI and FEDI (an extension of EDI). This paper also discusses how electronic payments FEDI has brought about tremendous savings by the way of reduction in paper checks, time in processing and administration work. The main objective of this research is to determine and discuss the threat, either perceived or real, posed by EDI/FEDI to financial accounting and to critically evaluate the benefits of EDI/FEDI to financial accounting.

Citations (5)


... As the topic of this study is Lean implementation within SMEs, 'Lean' and 'SMEs' were the main phrases used in the literature search. Also, because 'Lean' was established subsequent to 1988, phrases such as TPS and JIT [150] were also included as keywords in the research as they are core components of Lean. SME is short-hand for small medium enterprise so small organisation, small business and small company were used in the search also. ...

Reference:

Lean Implementation in small and medium enterprises: Literature review
The impact of Just-in-Time on costing
  • Citing Article
  • August 2007

International Journal of Management and Enterprise Development

... This work contributes to the literature by adding a new strategic perspective on the analysis and interpretation of the internally generated goodwill. Traditionally, goodwill analysis is traced to accounting and financial literature (Zhang Mei, 2013;Schultze & Weiler, 2010;Vance, 2010;Seetharaman et al. 2004Seetharaman et al. , 2006 and it is focused on the analysis of goodwill accounting process and impairment and on its impacts on financial performance. In this paper, without deny the relevance of its accounting and financial roots, we offer a partially different perspective of analysis focusing on the relationship that internally generated goodwill has with the competitive position of the firm. ...

Managing Impairment of Goodwill
  • Citing Article
  • July 2006

Journal of Intellectual Capital

... such particular relationships (Morgan et al., 2004;Santhapparaj, Sreenivasan, & Loong, 2006;Phusavat & Kanchana, 2007). Other past studies (Barney, 1991(Barney, , 2001a(Barney, , 2001b(Barney, , 2007Priem & Butler, 2001a, 2001bKing, 2007;Sirmon, Hitt, & Ireland, 2007) have also put forward the idea of the significant positive relationship between organizational resources, systems and competitive advantage. ...

Competitive factors of semiconductor industry in Malaysia: the managers’ perspectives
  • Citing Article
  • September 2006

Competitiveness Review An International Business Journal incorporating Journal of Global Competitiveness

... Barriers and critical success factors are important for the pre-integration and implementation phases, respectively. As a matter of fact, while some studies on the implementation of TQM focus only on critical success factors (Conca et al., 2004;Bayazit & Karpak, 2007;Seetharaman et al., 2006), others only examine barriers (Cătălin et al., 2014;Kumar et al., 2020;Sadikoglu & Olcay, 2014;Talib et al., 2011). While the identification of barriers that prevent integration serves as a road map for successful implementation, the analysis of critical success factors reduces faults that may arise in implementation. ...

Critical Success Factors of Total Quality Management
  • Citing Article
  • January 2006

... As dis cussed in the introduction, any service deli vered t o a cu stomer would be most meaningful to the customer only when it fits well with the customer's aspirations (Sohail and A l-Gahtani, 2005; A hsan a nd Herat h, 2006; L ainema an d Hi lmola, 2006; Seetharaman, S reenivasan and Mu rugeson, 2006). Hen ce, it is v ery i mportant for an organisation to make eff orts f or f ocusing on an d as sess t he n eeds of th e cus tomer. ...

Electronic Data Interchange and Financial Electronic Data Interchange: Threats and opportunities for financial accounting
  • Citing Article
  • January 2006

International Journal of Services and Standards