Determinants and performance effect of TQM practices: An integrated model approach

被引：41

作者：

Duh, Rong-Ruey ^{[1
]}

Hsu, Audrey Wen-Hsin ^{[1
]}

Huang, Pei-Wen ^{[2
]}

机构：

[1] Natl Taiwan Univ, Dept Accounting, Taipei 106, Taiwan

[2] Deloitte Touche Taiwan Audit Firm, Taipei, Taiwan

来源：

TOTAL QUALITY MANAGEMENT & BUSINESS EXCELLENCE | 2012年 / 23卷 / 5-6期

关键词：

total quality management; product diversity; competition; non-financial performance; financial performance; TOTAL QUALITY MANAGEMENT; FINANCIAL PERFORMANCE; COMPETITIVE ADVANTAGE; NONFINANCIAL MEASURES; PRODUCT QUALITY; IMPLEMENTATION; IMPACT; FIRMS;

D O I：

10.1080/14783363.2012.669555

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

An integrated model approach is proposed to investigate the determinants and performance effects of total quality management (TQM) practices. Applying structural equation modelling to archival and survey data from 209 firms, the results support the expectation that firm size and degree of competition are positively associated with the implementation of TQM, and that leverage and product diversity are negatively associated with TQM implementation. We then find that TQM implementation has a positive effect on non-financial performance (NFP), and NFP and financial performance (FP) are also positively related. Our results suggest that TQM's direct effect on NFP mediates TQM's indirect effect on FP.

引用

页码：689 / 701

页数：13

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