مدیریت کیفیت جامع، رقابت در بازار و عملکرد سازمانی
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|4273||2004||18 صفحه PDF||سفارش دهید||6190 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : The British Accounting Review, Volume 36, Issue 2, June 2004, Pages 155–172
This study examines the interactive effects of total quality management (TQM) practices, and intensity of market competition on organizational performance. The responses to a questionnaire survey of 89 production and operation managers, drawn from a cross-section of Australia manufacturing companies, were analyzed using a multiple regression technique. The results show that the higher the degree of market competition, the more positive the relationship between the TQM practices of customer focus and organizational performance is. In addition, the results also confirm that the higher the degree of market competition, the more positive the relationship between TQM practices of product design and organizational performance.
The past decade has witnessed a remarkable spread in the use of total quality management (TQM) practices in both manufacturing and non-manufacturing firms. Intense competition in the marketplace has caused manufacturing firms to search for a competitive edge in their manufacturing operations and processes. It has been argued that the use of TQM practices has a synergistic impact on organizational performance (Schonberger, 1986 and Cobb, 1993). Some studies have found that the use of TQM practices reduces manufacturing process variance, eliminates reworks and scraps, and improves quality performance (see Daniel and Reitsperger, 1991, Flynn et al., 1995 and Schmenner and Cook, 1985). In addition, there is considerable anecdotal evidence (Crosby, 1984, Hayes and Wheelwright, 1984, Gerwin, 1987 and Harmon and Peterson, 1990) on the extent to which TQM initiatives enhance the potential for firms to improve their performance. More recently, empirical evidence suggests that there are direct and indirect relationships between the adoption of TQM practices and firms' performance levels (Hendricks and Singhal, 2001 and Kaynak, 2003). Other researchers have, however, expressed reservations about the benefits of TQM practices as a feasible and cost effective initiative (Schaffter and Thomson, 1992 and Naj, 1993). Moreover, some studies have found that TQM firms do not outperform non-TQM firms (Mathews, 1992 and Fuchsberg, 1993). Despite this, some researchers claim that the disappointing results of TQM practices may be attributed to inadequate resources, negligence in making complimentary investments in organizational structure and human resources, and inadequate appreciation of system dynamics (Powell, 1995 and Sterman et al., 1997). Other studies assert that the poor performance of many new TQM initiatives are due, in part, to the continuous reliance on management accounting systems that fail to provide relevant information (Kaplan, 1983 and Johnson and Kaplan, 1987; see also Gurd et al. (2002)). Gurd et al. (2002), for example, examine the factors that either encourage or inhibit accounting lag following the implementation of TQM practices. Specifically, they found that industry sectors, management commitment, organizational structure, participation, and financial performance, have an impact on accounting lag.
نتیجه گیری انگلیسی
The present study sought to examine the impact of market competition on the relationships between the use of TQM practices of customer focus, and product design and organizational performance. More specifically, the results of this study support our hypotheses that the higher the degree of market competition, the more positive are the relationships between TQM practices of customer focus (H1), and product design (H2) and organizational performance. The results of this study make a number of important contributions to the existing TQM literature. First, this study suggests that market competition is another important contingent (moderating) variable. The results of our study support contingency theory, which is based on the common proposition that organizational performance is a consequence of the ‘fit’ between two or more factors, such as an organization's environment (i.e. market competition) and the adoption of TQM practices. Second, the results of this study contribute and extend the existing TQM literature. From a theoretical perspective, the results show that the adoption of TQM practices and market competition jointly enhance organizational performance. This finding lends further support to the frequently suggested management practices and strategies for achieving improved organization performance in TQM firms. More specifically, our finding provides further empirical support for prior seminal works by Crosby, 1979, Crosby, 1996, Deming, 1982, Feigenbaum, 1951, Feigenbaum, 1961, Feigenbaum, 1991, Ishikawa, 1985, Juran, 1951, Juran, 1962, Juran, 1974, Juran, 1988, Juran, 1989 and Juran, 1992. They all stress the importance of TQM practices of customer focus and product design to enhance customer satisfaction and gain a competitive edge.