Linking quality strategy with management control systems: Empirical evidence from Japanese industry

Daniel, Shirley J.; Reitsperger, Wolf D.

doi:10.1016/0361-3682(91)90015-7

Cited by 119 publications

(61 citation statements)

References 10 publications

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“…In line with Chenhall (2003), Daniel and Reitsperger (1991) also found that the organizational control systems must be consistent with TQM to gain good organizational performance. Drawing from the findings of Daniel & Reitsperger (1991) as well as the premise of contingency theory, this study postulates that TQM can be implemented more successfully through the presence of TQM focused control systems. This structural relationship is also in line with the concept of 'fit as mediation' proposed by Venkatraman (1989).…”

Section: Hypothesis Developmentsupporting

confidence: 69%

“…Among key variables that have been widely discussed in the literature and able to shed a light in explaining the relationship between organizational strategy and strategy related performance is control systems. In management accounting literature, the discussion about the control systems that is required for TQM to be successful has received much attention (Andersen et al, 2004;Daniel & Reitsperger, 1991;Ittner & Larcker, 1997;Selto et al, 1995).…”

Section: Hypothesis Developmentmentioning

confidence: 99%

“…To ensure a strategy is successfully executed, strategy related control systems must be institutionalized (Zakaria, 1999). As widely discussed in the literature, good performance effect of TQM can be www.intechopen.com harvested by complimenting it with effective and supportive control systems (Andersen, Lawrie & Savic, 2004;Daniel & Reitsperger, 1991;Selto, Renner & Young, 1995) In line with the contingency theory, management accounting literature proposes that the periodicity of traditional accounting control systems such as budgetary control systems has been blamed for ignoring organizational long-term initiatives (Hayes & Abernethy, 1980;Kaplan, 1983;Otley;Rangone, 1997), such as in meeting the urgency of TQM in an organization. Dent (1990) in his review paper, stressed that shortermism of traditional accounting control systems had been criticized as discouraging the long-term focus of TQM to be in place.…”

Section: Introductionmentioning

confidence: 99%

“…However, the existing literature on the relationship between organizational strategy and control systems is still at the beginning, incomplete and at its infancy (Chenhall, 2003;Daniel & Reitsperger;Otley, Broadbent & Berry, 1995). They shared a similar view that the issues of the relationship between organizational strategy and organizational control systems were not well addressed in the previous scholarly literature.…”

Section: Introductionmentioning

confidence: 99%

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Control Systems for Quality Management

Yaacob¹

2012

Quality Management and Practices

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Section: Hypothesis Developmentsupporting

confidence: 69%

Section: Hypothesis Developmentmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Control Systems for Quality Management

Yaacob¹

2012

Quality Management and Practices

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“…The second stream of research focused on TQM and other advanced manufacturing systems. In nearly all studies positive correlations were found between the emphasis placed on interventions such as TQM and just-in-time (JIT) production practices or manufacturing flexibility, and nonfinancial measures such as defect rates, on-time delivery and machine utilization (Abernethy & Lillis, 1995;Banker, Potter & Schroeder, 1993;Daniel & Reitsperger, 1991a, 1991bPerera, Harrison & Poole, 1997). Empirical support for the hypothesized performance benefits from these indicators is, however, marginal (Ittner & Larcker, 1998a).…”

Section: Validity Of Non-financial Performance Measuresmentioning

confidence: 99%

Development of a questionnaire for assessing work unit performance

2004

SA j ind psychol

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The aim of this study was to develop a generic work unit performance measure that can be utilised in private, public and non-profit work units. Development of such a questionnaire, called the Performance Index (PI) comprised three steps, namely deciding on a baseline structure for the model; verifying the model and dimensions through subject expert feedback; and consolidating the model and refining the questionnaire. The sample consisted of 60 units rated on a 360 basis by 257 respondents. Item and dimensionality analysis, followed by confirmatory factor analysis utilising LISREL produced acceptable model fit. Overall, results provided reasonable psychometric support for the Performance Index.<p> <strong>Opsomming</strong> <br>Die doel van die studie was om ’n generiese werkeenheid- prestasiemeting te ontwikkel wat in privaat, openbare en nie-winsgerigte organisasies gebruik kan word. Die ontwikkeling van die vraelys, die Prestasie-Indeks (PI) het drie stappe behels, naamlik om te besluit op ’n onderliggende struktuur vir die model; om die model en dimensies deur middel van ekspert-beoordeling te verifieer; en om die model te konsolideer en die vraelys af te rond. Die steekproef het bestaan uit 60 eenhede wat op ’n 360-basis deur 257 respondente beoordeel is. Item- en dimensionaliteitsontledings, gevolg deur Lisrel-gedrewe bevestigende faktorontleding het gedui op aanvaarbare modelpassing. In geheel beslou het resultate redelike psigometriese ondersteuning aan die Prestasie-Indeks verleen

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A strategic framework for sustainable quality management in the waste textile recycling industry within the context of the circular economy

Wei,

Liu,

Siraj

et al. 2024

Bus Strat Env

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In the era of the circular economy (CE), the pursuit of sustainability in the textile recycling industry offers organizations a significant competitive edge in the global competitive marketplace. Sustainable quality management practices (SQMP) have long been focal point of interest among companies. However, there has been limited research on achieving CE objectives in the textile sector, particularly within emerging economies like China. A gap remains in exploring SQMP within the context of CE goals, specifically in providing a comprehensive evaluation of the challenges to achieving sustainable operational practices. This study aims to integrate theories from quality management (QM) and the resource‐based view with corporate environmental objectives in the waste textile recycling industry, to identify key challenges in implementing SQMP. A robust analytic approach combining the integrated cloud model, blind number theory, Decision‐Making Trial and Evaluation Laboratory (DEMATEL), and interpretative structure modeling (ISM) was used to analyze expert scoring results and to establish contextual and hierarchical relationships between the identified barriers, leading to the development of a framework model. The results show that workforce diversity has the highest correlation with other barriers and is a critical trigger point for integrating SQMP into organizations. These insights will assist practitioners in prioritizing strategic measures to foster sustainable QM. Furthermore, this investigation holds important policy implications for stakeholders committed to advancing sustainable CE through the recycling and utilization of waste textiles.

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Linking quality strategy with management control systems: Empirical evidence from Japanese industry

Cited by 119 publications

References 10 publications

Control Systems for Quality Management

Control Systems for Quality Management

Development of a questionnaire for assessing work unit performance

A strategic framework for sustainable quality management in the waste textile recycling industry within the context of the circular economy

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