scholarly journals Management Accounting Practices: A Case of Total Quality Management (TQM) Strategies and Performance

2021 ◽  
Vol 12 (2) ◽  
pp. 1
Author(s):  
A. M. S. K. Alahakoon ◽  
M. R. P. Wijesinghe ◽  
W. G. I. D. Premarathne
2021 ◽  
Vol 19 (3) ◽  
pp. 662-677
Author(s):  
Teuku Roli Ilhamsyah Putra ◽  
◽  
Mukhlis Yunus ◽  
Teuku Hafiz Fakhreza ◽  
◽  
...  

This study aims to prove the role of Total Quality Management (TQM) and organizational commitment in supporting the achievement of company operational performance. The population was all Convection SMEs in the city of Banda Aceh, consisted of 294 Convection SMEs. The sample was selected using a proportional sampling technique where sampling considers elements or categories in the study population. The sample taken was 15% of the population. One respondent represented one unit of SMEs, so the sample has amounted to 169 respondents. Data was collected using questionnaires. The model was analyzed with the Structural Equation Model Analysis. The result showed an influence between TQM on Organizational Commitment, TQM on Company Operational Performance, and Organizational Commitment on Company Operational Performance. This study also found that organizational commitment can act as a partial mediator to strengthen the effect of TQM on Company operational performance. The interesting issue in this study lies in the discussion of the organizational commitment to solving the inconsistency problems in the quality of convection production in SMEs. Furthermore, the other researchers can provide more concepts and variables to enrich this research model, like other mediators for TQM to achieve performance or even the commitment that can strengthen the TQM and performance. The model also can be a reference for practitioners to set their strategy in further, to go more productive.


2018 ◽  
Vol 12 (9) ◽  
pp. 140
Author(s):  
Adnan M. Rawashdeh

The purpose of this study was to explre the relationship between total quality management and firm performance, i.e. quality, business and organizational performance in Jordanian private airlines. The design of this study has a quantitative approach. Data was obtained by questionnaire instrument. The respondents of this study are all employees in quality department, maintenance department, human resource department, and operation department. The number of population was 480 employees. Random sampling was used in the study. 340 completed questionnaires were analyzed as a final sample. Three hypotheses have been developed through literature review and tested using descriptive statistical analysis performed by SPSS. The results show that total quality management practices have a positive and significant impact on business, quality, and organizational performance in Jordanian private airlines. The study reports that effective implementation of total quality management practices results in enhancing airline performance. The major limitation of this study is that the study asked for perceived data about actual TQM practices and performance measures, but the respondents might have given desired data, which made their companies sound good, most of the respondents were non managers and from different departments in addition to the quality department, who might not understand to answer the questions accurately. Another limitation was that business performance tenets were measured by using one question per each tenet. Future research may investigate those TQM practices and performance measures in another Jordanian industry.


2017 ◽  
Vol 29 (1) ◽  
pp. 184-213 ◽  
Author(s):  
Barbara Aquilani ◽  
Cecilia Silvestri ◽  
Alessandro Ruggieri ◽  
Corrado Gatti

Purpose The purpose of this paper is to present a systematic literature review to identify new avenues of research in line with the ongoing changes in quality and management required to firms, especially regarding customers. Design/methodology/approach This study uses a systematic review of the literature contained in the three databases Ebsco, JSTOR, and Springerlink and on the search engine Google Scholar. Findings An analysis of the literature identifies three different clusters of papers: “identification” papers, which show that customer focus has gained importance in recent times; “implementation” papers, which highlight that a general or shared model or scale to successfully implement total quality management (TQM) does not yet exist; and “impact-on-performance” papers, which show that few studies have considered the relationship between TQM and the issues of both marketing and performance, underlining the most significant gap in the TQM literature. Research limitations/implications This study is limited by the small number of databases and search engines used and by the restricted number of keywords used in searching these sources. Practical implications This work highlights a gap in the existing research and thus an incomplete consideration of the interplay between management, marketing, and quality issues, all centered on customers and other stakeholders. Researchers and firms are thus advised to adopt a wider view that considers the role of the quality process to support the firm’s engagement of customers in activities that enhance both the customer role and customer satisfaction. Originality/value This study uses a systematic literature review to review all critical factors of TQM and identifies new research avenues and different approaches to implementing TQM, focusing on the central role that customers play in achieving firm success.


Sign in / Sign up

Export Citation Format

Share Document