全面质量管理与管理控制系统的适配性研究——基于权变理论的视角
财经研究 2008 年 第 34 卷第 08 期, 页码:134 - 144
摘要
参考文献
摘要
全面质量管理(TQM)在全世界范围内已相当普及,但有不少企业虽全面推行TQM却收效甚微,许多学者指出问题在于传统的管理控制系统(MCS)与TQM未能良好配合。文章以权变理论为基础,运用问卷研究方法,考察我国企业TQM与MCS的关系及其业绩后果。研究后发现,作为TQM的重要支持系统,MCS与TQM有着很强的正相关关系;TQM与MCS的适配程度越高,企业的绩效就越好,而且MCS的两个维度"探索"和"控制"与TQM的匹配,均能为企业带来更大的绩效。文章的研究是对我国质量管理与管理会计实证研究相结合的探索,可以为我国企业提升管理层次提供参考。
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[14]Wruck Karen Hopper,Jensen Micael C.Science,specific knowledge,and total qualitymanagement[J].Journal Of Accounting And Economics,1994,18:247-287.
①限于篇幅,本文未列出调查问卷中关于TQM、MCS和企业业绩的全部问题。如有读者对其感兴趣,我们乐意提供。
②作者还将MCS先验性(A Priori)的六个量表(结构与程序控制、结构与程序探索、信息系统控制、信息系统探索、人力资源管理控制、人力资源管理探索)的平均得分进行二次因子分析,结果非常相似。
③限于篇幅,此处列出的实证结果省略了控制变量。
④我们先对全样本进行回归,未发现显著的加强作用,于是我们将样本接照TQM执行水平分为不低于平均水平和低于平均水平两组进行回归。
[2]夏鹏.全面质量管理与质量成本制度[J].会计研究,1995,(7):41-44.
[3]Benson T.Quality:If at first you don’t succeed[J].Industry Week,1993:48-59.
[4]Burns T,Stalker G.The management of innovation[M].London:Tavistock,1961.
[5]Chenhall R H.Management control systems design within its organizational context:Findings from contingency-based research and directions for the future[J].Accounting,Organizations and Society,2003,28(2-3):97-318.
[6]Hackman J R,R Wageman.Total quality management—Empirical,conceptual,andpractical issues[J].Administrative Science Quarterly,1995,40(2):309-342.
[7]Ittner C,Larcker D.Total quality management and the choice of information and re-ward systems[J].Journal of Accounting Research,1995,33:1-34.
[8]Milgrom P,Roberts J.The economics of modern manufacturing technology,strategyand organization[J].The American Economic Review,1990,(1):311-328.
[9]Nunnally J.Psychometric theory[M].New York:McGraw-Hill,1967.
[10]Reed R,Lemak D J,Montgomery J C.Beyond process:TQM content and firm per-formance[J].The Academy of Management Review.1996,21(1):173-202.
[11]Saraph J V,Berson G P,Schroeder R G,et al.An instrument for measuring the criti-cal factors of quality management[J].Decision Sciences,1989,20:810-828.
[12]Shea C,Howell J.Organizational antecedents to the successful implementation of totalquality management[J].Journal of Quality Management,1998,(3):3-24.
[13]Snell S A,Dean J W Jr.Integrated manufacturing and human resource management:A human capital perspective[J].Academy of Management Journal,1992,35(13):467-505.
[14]Wruck Karen Hopper,Jensen Micael C.Science,specific knowledge,and total qualitymanagement[J].Journal Of Accounting And Economics,1994,18:247-287.
①限于篇幅,本文未列出调查问卷中关于TQM、MCS和企业业绩的全部问题。如有读者对其感兴趣,我们乐意提供。
②作者还将MCS先验性(A Priori)的六个量表(结构与程序控制、结构与程序探索、信息系统控制、信息系统探索、人力资源管理控制、人力资源管理探索)的平均得分进行二次因子分析,结果非常相似。
③限于篇幅,此处列出的实证结果省略了控制变量。
④我们先对全样本进行回归,未发现显著的加强作用,于是我们将样本接照TQM执行水平分为不低于平均水平和低于平均水平两组进行回归。
引用本文
文东华, 潘飞. 全面质量管理与管理控制系统的适配性研究——基于权变理论的视角[J]. 财经研究, 2008, 34(8): 134–144.
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