Show simple item record

dc.contributor.authorHoque, Zahirul
dc.contributor.authorAlam, M.
dc.date.accessioned2020-01-07T04:58:50Z
dc.date.available2020-01-07T04:58:50Z
dc.date.issued1999
dc.identifier.issn00014788
dc.identifier.doi10.1080/00014788.1999.9729580
dc.identifier.urihttp://hdl.handle.net/10072/122279
dc.description.abstractReferences Citations Metrics Reprints & Permissions PDF 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.
dc.description.peerreviewedYes
dc.languageEnglish
dc.language.isoeng
dc.publisherThe Institute of Chartered Accountants in England and Wales
dc.publisher.placeLondon
dc.relation.ispartofpagefrom199
dc.relation.ispartofpageto210
dc.relation.ispartofissue3
dc.relation.ispartofjournalAccounting and Business Research
dc.relation.ispartofvolume29
dc.subject.fieldofresearchAccounting, Auditing and Accountability
dc.subject.fieldofresearchcode1501
dc.titleTQM adoption, institutionalism and changes in management accounting systems: a case study
dc.typeJournal article
dc.type.descriptionC1 - Articles
dc.type.codeC - Journal Articles
gro.hasfulltextNo Full Text
gro.griffith.authorHoque, Zahirul


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

  • Journal articles
    Contains articles published by Griffith authors in scholarly journals.

Show simple item record