“…Drawing on our previous work on innovation and performance particularly of Irish based manufacturing (Crowe et al , 2007; Brennan et al , 2002, 2003) as well as work on quality priorities, practices and performance between indigenous and foreign firms (Vecchi and Brennan, 2006; Brennan et al , 2005), this paper endorses the view that a fuller understanding of quality can be reached only by embracing these concomitant perspectives, namely priorities, practices and performance. In particular we endorse the idea that the means by which priorities are transposed into practices, and how these practices are assessed (performance) are likely to be affected by national cultures.…”