The impact of total quality management adoption on small and medium enterprises' financial performance

被引：42

作者：

Kober, Ralph ^{[1
]}

Subraamanniam, Thanesvary ^{[2
]}

Watson, John ^{[3
]}

机构：

[1] Monash Univ, Dept Accounting & Finance, Caulfield, Vic 3145, Australia

[2] Murdoch Univ, Murdoch Business Sch, Murdoch, WA 6150, Australia

[3] Univ Western Australia, UWA Business Sch, Crawley, WA 6009, Australia

来源：

ACCOUNTING AND FINANCE | 2012年 / 52卷 / 02期

关键词：

Financial performance; Small and medium enterprises (SMEs); Total quality management (TQM); M410; RESEARCH-AND-DEVELOPMENT; COMPETITIVE ADVANTAGE; CONTINUOUS IMPROVEMENT; EMPIRICAL-EVIDENCE; FIRM PERFORMANCE; TQM; BUSINESS; SYSTEMS; IMPLEMENTATION; STRATEGY;

D O I：

10.1111/j.1467-629X.2011.00402.x

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper examines whether the management accounting practice of total quality management (TQM) positively impacts on the financial performance of small and medium enterprises (SMEs). While research has investigated the impact of TQM on larger firms, to date, there has been no comprehensive analysis of the impact of TQM on SMEs financial performance. Our analysis of Australian Bureau of Statistics financial data for 3776 SMEs found no evidence that TQM improved financial performance after controlling for size and risk. Our results contribute to literature by highlighting that management accounting practices developed for larger companies may not necessarily be transposable to SMEs.

引用

页码：421 / 438

页数：18

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