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TQM adoption, institutionalism and changes in management accounting systems: a case study

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  • Zahirul Hoque
  • Manzurul Alam

Abstract

In recent years many organisations have moved towards a total quality management (TQM) path in their quest for quality. Accounting researchers have become interested in understanding how accounting systems are implicated within a TQM environment. This paper reports on a case study of TQM adoption and changes in management accounting systems (MAS) within a New Zealand construction company. It evaluates organizational approaches to implement TQM as a strategic option and the subsequent change in MAS. The paper suggests that an organisation may initiate TQM practices to promote ‘institutional’ and ‘quality’ culture rather than for purely technical reasons. It also suggests that when an organisation adopts new management practices such as TQM, it may lead to changes in the organisation's internal control mechanisms, such as management accounting and reporting processes.

Suggested Citation

  • Zahirul Hoque & Manzurul Alam, 1999. "TQM adoption, institutionalism and changes in management accounting systems: a case study," Accounting and Business Research, Taylor & Francis Journals, vol. 29(3), pages 199-210.
    • Handle: RePEc:taf:acctbr:v:29:y:1999:i:3:p:199-210
    DOI: 10.1080/00014788.1999.9729580
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    References listed on IDEAS

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    1. Thomas C. Powell, 1995. "Total quality management as competitive advantage: A review and empirical study," Strategic Management Journal, Wiley Blackwell, vol. 16(1), pages 15-37.
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    Cited by:

    1. Vamosi, T., 2005. "Management accounting and accountability in a new reality of everyday life," The British Accounting Review, Elsevier, vol. 37(4), pages 443-470.
    2. Nikolaos G. Theriou, 2015. "Strategic Management Process and the Importance of Structured Formality, Financial and Non-Financial Information," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 3-28.
    3. Marco Morelli & Francesca Lecci, 2014. "Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 267-298, January.
    4. Mostafa Kamal Hassan, 2008. "The development of accounting regulations in Egypt: Legitimating the International Accounting Standards," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(5), pages 467-484, May.
    5. Inês Cruz & Maria Major & Robert W. Scapens, 2009. "Institutionalization and practice variation in the management control of a global/local setting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(1), pages 91-117, January.
    6. Dagou Hermann Wenceslas Dagou & Konan Anderson Seny Kan, 2016. "Inclination à adopter un outil de contrôle de gestion : le cas de la gestion par la qualité au Centre Hospitalier Universitaire de Cocody/Abidjan," Post-Print hal-01901088, HAL.
    7. Parker, Lee D., 2012. "Qualitative management accounting research: Assessing deliverables and relevance," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 23(1), pages 54-70.

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