Journal of Quality Engineering and Management

Abstract Purpose: Effective management of organizational processes and facing challenges is crucial for organizations such as the Cooperative Investment Guarantee Fund to achieve their goals in today's competitive world. This issue is doubly important for this fund, given its wide range of stakeholders and its key role in supporting the cooperative sector. Therefore, the present study aimed to present challenges and solutions for improvement in the processes of issuing cooperative development guarantee credit insurance policies.
Methodology: This research is based on the principles of quality management and a process approach to ensure the scientific and practical validity and reliability of the results. In-depth analysis of the challenges and their prioritization was carried out using the Shannon entropy method, TOPSIS technique, and Nominal Group Approach (NGT).
Findings: The research findings showed that most of the fund's problems are concentrated in the process and strategy sections; therefore, in accordance with the extracted priorities, optimization solutions were presented and Key Performance Indicators (KPIs) were developed for continuous monitoring.
Originality/Value: In addition to creating process transparency, the final results of this research, by providing an operational and scientific roadmap, provided a basis for focusing resources on key points of success, which is a pivotal step towards reducing time and cost, improving effectiveness, and achieving strategic goals in the cooperative sector.

Abstract Purpose: The pharmaceutical services sector is vital in all countries for two reasons. First, it concerns human lives, and in all societies, human capital is one of the most essential assets of a country. Second, it is due to the high financial turnover in this industry. In recent years, many advances have been made in the pharmaceutical industry. Still, the most essential problem is the lack of a clear, logical solution for identifying patients' needs, especially those with rare diseases. This research aims to identify the priorities of medical services for rare diseases in Iran, in comparison with the best in this field worldwide, and to achieve world-class standards and prioritize these needs.
Methodology: This study is an applied research that combines the approaches of quality function deployment and benchmarking under the title of quality benchmarking development. First, quality requirements are collected from patients, doctors, and pharmacists; then, by comparing top pharmaceutical companies, the relationship between requirements and quality elements is analyzed; and finally, the weighted importance of each element for improving pharmaceutical services is determined.
Findings: The results of the study showed that the five factors that have the highest priority in the field of pharmaceutical services in Iran are, respectively: improving the quality of drug production, empowering medical personnel, improving the quality of drug distribution, promoting medical services for rare diseases, and improving supervision of drug production.
Originality/Value:  This study presents a structured approach for identifying and prioritizing the needs of patients with rare diseases within Iran's pharmaceutical service system. The main innovation of this research lies in the simultaneous integration of the voice of the customer (patients, physicians, and pharmacists) with benchmarking against leading global pharmaceutical companies, enabling the identification of performance gaps and the determination of key factors for enhancing the quality of pharmaceutical services.

Abstract Purpose: Sustainable economic growth is a key national priority, with bank loans serving as a critical driver by financing production units. However, rising Non-Performing Loans (NPLs) jeopardize economic stability and could trigger recessions. This study proposes an optimized loan allocation model for private banks, aiming to minimize NPLs while enhancing resource efficiency.
Methodology: Using statistical techniques, including stepwise multiple regression, panel data analysis, and logistic regression, the study examines loan disbursement data, NPL ratios, and their determinants across three dimensions: bank-specific, firm-level, and macroeconomic factors.
Findings: The capital surplus-to-assets ratio, capital adequacy, financial soundness, and equity ratios significantly reduce NPLs and enhance allocation efficiency. At the firm level, industry sector, credit history, loan purpose, and banking relationship history all directly shape default risk, with industry type and credit history being the most critical factors in determining credit risk. Macroeconomic variables, including government debt, unemployment, economic growth, and the share of loans in investments, also systematically influence NPL trends and banks' capacity to allocate resources.
Originality/Value: This research presents a comprehensive and actionable model for Iran's private banks, integrating multi-level indicators to optimize lending decisions and enhance credit risk management. The model equips bank managers with a strategic tool to improve operational efficiency and support economic stability.

Abstract Purpose: This study aims to investigate the effect of total quality management on performance by focusing on the mediating role of management accountants and the management accounting system. With an empirical approach, the study aims to provide a deeper understanding of the mechanisms underlying total quality management's impact on performance and, in particular, to assess management accountants' participation and the role of accounting information tools in this process.
Methodology: Standard questionnaires were used to achieve the research objective. The study's statistical sample consisted of 97 middle-level managers from manufacturing companies in the west of Mazandaran province in 2024. The questionnaire response rate was 80.1%. SmartPLS3 software and structural equation modeling were used to analyze the hypotheses.
Findings: The results indicate a positive, significant relationship between total quality management and performance. They also indicate that management accountants have a positive role in implementing total quality management in performance. However, the management accounting system does not mediate between total quality management and performance.
Originality/Value: The research examines the relationship between total quality management and performance by reviewing two mediating variables, namely management accountants and the management accounting system; a topic considered separately or incompletely in the previous literature. This study, using real data from manufacturing companies and structural equation modeling, provides new and practical evidence on the strategic roles of management accountants in achieving organizations' quality-oriented goals and partially fills the existing research gap regarding the interaction between total quality management and management information systems.

Abstract Purpose: Traditional banking needs new FinTech innovations and technologies to improve its processes and services. FinTech innovations have led to significant changes in the banking system, including advancements in risk management. Therefore, the present study aimed to investigate and analyze the heterogeneity and the mechanism underlying the effect of FinTech innovation on the risk-taking of commercial banks using balanced panel data from 20 banks for the period 2013-2022.
Methodology: Based on web technology, an indicator at the bank level is considered, including the creation, annual number, and frequency of news related to fintech innovation from each bank. This indicator is calculated as the ratio of the value of online shopping and bill payments made through the Internet and mobile devices to GDP. To address potential endogeneity issues, including measurement errors and omitted variables, the methods of Instrumental Variables (IV) and Difference-in-Differences (DID) were employed to test the hypothesis and obtain consistent estimates.
Findings: Showed that improvement in FinTech bank innovation significantly reduces risk-taking. The results of the mechanism analysis indicate that a bank's FinTech innovation reduces its risk-taking through two channels: increasing operating income and enhancing the capital adequacy ratio. The analysis of the heterogeneity of bank size, bank type, and competitiveness shows that larger, public, private, and highly competitive commercial banks have a more pronounced effect on reducing risk-taking in the development of technological innovation. Also, robustness and stability tests, including changing the methods used to construct the FinTech innovation index, replacing risk-taking indicators, and reducing the change in the study sample, showed that the findings remained unchanged.
Originality/Value: The banking system should adopt a development model aligned with the era and utilize FinTech solutions to accelerate its digital transformation. Finally, since the use of FinTech by commercial banks presents certain potential risks, banks should enhance their risk management. Implement applicable supervisory measures, such as information disclosure standards and risk management indicators.

Abstract Purpose: This study aims to propose a fair fixed cost allocation scheme among a set of Decision-Making Units (DMUs), such as banks or factories, in an uncertain environment. The allocation is designed so as not to reduce DMU efficiency and may even lead to efficiency improvements.
Methodology: To achieve this goal, a model is developed based on Data Envelopment Analysis (DEA) integrated with robust optimization. The inputs and outputs of the DMUs are treated as fuzzy random variables to reflect environmental uncertainty. The model is linearized and converted into a deterministic programming model using principles from stochastic programming. Furthermore, a common set of weights is used to ensure fairness in the allocation process.
Findings: The results indicate that, under the proposed fixed-cost allocation plan, the DMUs' (banks') efficiency scores are not only maintained but, in many cases, improved, confirming the model's effectiveness in preserving and enhancing performance under uncertain conditions.
Originality/Value: The novelty of this research lies in integrating DEA and robust optimization in uncertain environments to design a cost allocation model that ensures non-decreasing efficiency. Using a common set of weights enhances the approach's fairness. Additionally, applying the model to the Iranian banking sector highlights its practical relevance and managerial value.