An evaluation of total quality management activities in Korean companies

Abstract

This study intends to contribute to the knowledge about the approach by activities, a management accounting method that promotes the quality of information. As specific objectives we have identified the following: to analyze the knowledge rate regarding the approach by activities, and identify whether there is a link between it and the financial officers' characteristics; to analyze the utilization rate of the approach by activities, and the factors conditioning it; to analyze whether there is a link between a company's features, and the use of the approach by activities. The data collection method used was the application of a survey to the financial officers of the largest Portuguese companies, which yielded 61 valid responses. The results found allowed us to conclude the following: the Time Driven Activity Based Costing is very little known and used in Portugal; there is a link between the knowledge of the approach by activities and the financial officers' gender, age and educational background; there is a link between the use of the approach by activities and two company features: the legal form and the capital holding.

Integration of value analysis and total quality management: The way ahead in the next millennium

“…Empirical studies of TQM practices in diþ erent countries are ample. Recent (Dean & Bowen, 1994) examples are in Australia (Kayis, 1998), Hong Kong (Ho et al, 1999), Italy (Ruggieri & Merli, 1998), Korea (Yoo, 1998), Malaysia (Aziz et al, 1998) and Singapore (Quazi & Padibjo, 1998;. Although TQM has been studied and implemented world-wide, a universally accepted de® nition does not exist.…”

The development of total quality management in Qatar

“…Many companies world-wide, but in particular those in Japan, the USA and Western Europe have implemented TQM as a way of maximising customer satisfaction, gaining better product quality, and obtaining higher productivity through the systematic removal of waste and the reduction of nonproductive activities. Many companies in developing countries want to follow suit, but they do not know how to implement TQM, nor which factors/activities are important and in most cases regard it only as quality circle activities (Madu, 1997;Yoo, 1998).…”