Relevance Regained: Total Quality Management and the Role of Management Accounting

Integrating Management Accounting and Marketing in the Pursuit of Competitive advantage: the case for strategic management accounting

“…Management accounting themes also inform a further set of managerial philosophies. Johnson's (1992Johnson's ( , 1994 provocative advocacy of total quality management is familiar to management accounting scholars while value-based management is heavily reliant on some variant of the residual income concept (McTaggart et al, 1994;Stewart, 1994;Copeland et al, 1996). Intellectual capital management might still eschew its initial capital market infatuation and financial reporting pretensions (Edvinsson, 1997;Lynn, 1998;Mouritsen, 1998).…”

Context and change in management accounting and control systems: a case study of Telecom Fiji Limited

“…For the purpose of this review, only literature that is relevant to the study is reviewed. TQM practices have been implemented by firms interested in promoting their survival prospects by encompassing quality and continuous improvement into their strategic priorities (Shank & Govindarajan, 1994;Johnson, 1994;Tuckman, 1994;Chenhall, 1997;Boaden, 1997;Hoque & Alam, 1999;Lord & Lawrence, 2001;Hoque, 2003).…”

“…TQM practices are a set of management concepts and tools that seek to involve managers, employees and workers in order to yield continuous performance improvement (Hogg, 1993;Shank & Govindarajan, 1994;Johnson, 1994;Powell, 1995;Boaden, 1997;Chenhall, 1997;Hoque, 2003). Shank and Govindarajan (1994, pp.16-17) note that "whichever approach a firm chooses, quality is such an important strategic variable that management accounting can no longer ignore it."…”

“…A satisfied customer is the best indicator of the quality image of any business (Lal, 1990;Johnson, 1994;Tuckman, 1994;Boaden, 1997). The whole thrust of a TQM philosophy is that quality and its management have to be built in right from the beginning and that the accomplishment of quality standards and improvement is the responsibility of everyone (Morgan & Murgatroyd, 1994;Westphal, Gulati & Shortell, 1997;Lord & Lawrence, 2001;Hoque, 2003).…”

Expanding the Horizons of Research on Accounting Education*

“…It would, of course, be absurd to impute strong causal links in these observations, but they should caution against slavishly following the ideology of the accounting profession about its own value (and the need for accounting education tied to professional demands). One ofthe merits of Johnson's (1994) retreat from his earlier advocacy of activity-based costing systems is that he encourages reflection on whether accounting is part of the solution or the cause of poor comparative economic performance.…”