Total Quality Management and the Role of Management Accountants on Organisational Performance: The Service Sector in Malaysia

IF 0.8 Q4 BUSINESS, FINANCE Asian Journal of Business and Accounting Pub Date : 2019-06-27 DOI:10.22452/ajba.vol12no2.6

Gheyath Ghassan, Ruhanita Maelah, A. Amir, Mohammed Fadhil Farhan

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引用次数: 2

Abstract

Manuscript type: Research paper Research aims: This study examines the relationship between total quality management (TQM), the role of the management accountant and organisational performance among the service sector in Malaysia. Design/Methodology/Approach: This study collects data from 100 private service organisations in Malaysia via a self-administered printed questionnaire. Data collected are analysed using partial least squares (PLS) 3.0. Research findings: The results reveal that TQM has a positive significant impact on organisational performance. The TQM’s practice of focussing more on customers and the designing of services also show significant effects on organisational performance. This study finds that management accountants do not moderate the relationship between TQM and organisational performance. Theoretical contribution/Originality: This study expands the previous literature by examining the role of the management accountant as a moderator between TQM and organisational performance. Practitioner/Policy implications: The results derived from this study can be used to facilitate the application of TQM in service organisations so as to enhance their organisational performance. The findings can also assist managers in the service organisations to determine the functions of their management accountants because this can impact on the successful adoption of TQM. Research limitation/Implications: The limitations of this study includes its scope which is confined to only the service industry. Future research should expand further to cover other industries. Keywords: TQM, Organisational Performance, Role of the Management Accountant, Service JEL Classification: M41

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全面质量管理和管理会计师对组织绩效的作用:马来西亚的服务业

手稿类型:研究论文研究目的:本研究探讨了全面质量管理(TQM)之间的关系，管理会计师的作用和马来西亚服务部门之间的组织绩效。设计/方法/方法:本研究通过自我管理的印刷问卷收集了马来西亚100家私人服务机构的数据。收集的数据使用偏最小二乘法(PLS) 3.0进行分析。研究发现:研究结果表明，TQM对组织绩效有显著的正向影响。TQM更关注顾客和服务设计的实践对组织绩效也有显著影响。本研究发现，管理会计师并没有调节TQM与组织绩效之间的关系。理论贡献/独创性:本研究扩展了先前的文献，考察了管理会计在TQM和组织绩效之间的调节作用。对从业人员/政策的影响:本研究的结果可用于促进服务机构全面质量管理的应用，以提高其组织绩效。研究结果还可以帮助服务组织的管理者确定其管理会计师的职能，因为这可能影响TQM的成功采用。研究的局限/启示:本研究的局限包括其范围仅限于服务业。未来的研究应进一步扩大，以覆盖其他行业。关键词:TQM，组织绩效，管理会计角色，服务JEL分类:M41

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来源期刊

Asian Journal of Business and Accounting BUSINESS, FINANCE-

CiteScore

2.00

自引率

11.10%

发文量

期刊介绍： An academic journal that aims to advance knowledge in the business and accounting disciplines, to narrow the gap between theory and practice, and to set direction for policy initiatives in Asia. Welcome to the Asian Journal of Business and Accounting (AJBA). AJBA is an international refereed journal, published biannually (30th June and 30th December) by the Faculty of Business and Accountancy, University of Malaya, Malaysia. AJBA aims to publish scholarly business researches that are relevant to Malaysia and the Asian region. It intends to highlight the practical implications in promoting better business decision making process and the formulation of public policy in Asia. This journal publishes theoretical, conceptual, and empirical papers within the broad areas of business and accounting in Asia. The AJBA covers a broad spectrum of the business and accounting disciplines. A suggestive (though not necessarily comprehensive) list of areas that would be included in this journal are: general management, strategic management, human resource management, organizational behaviour, labour and industrial relations, international business management, business communication, entrepreneurship, leadership, management science, operations management, production management, supply chain management, marketing management, brand management, consumer behaviour, information management, e-marketing, e-commerce, quality management, retailing, service marketing, hospitality management, hotel and tourism management, asset pricing, capital and money markets, corporate finance, derivatives markets, finance and banking, financial economics, etc.