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

The Fit between Total Quality Management and Management Control System:A Contingentcy Perspective

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。

Total quality management （TQM） has been widely spread all over the world. However, a considerable number of organizations have tried to implement these practices and have failed to achieve much, if any, competitive advantage. Some researchers suggest that the mixed results are due to the misfit of management control system （MCS） and TQM. Based on contingency theory, we conduct a rigorous survey research to examine the relationship between TQM and MCS, and their contingency effect on organization performance. We find that. there is a positive association between the use of MCS and the adoption of TQM practices; as a supporting system for TQM, MCS also has a positive impact on the relationship between TQM and organization performance （contingency effect）. Specifically, for those firms implementing extensive TQM practices, the higher they score in both MCS ＂control＂ and ＂exploration＂, the better performance they achieve. This study attempts to link Chinese empirical research in quality management and management accounting. It will also help Chinese firms to improve their management level.