全面质量管理的业绩效应:一项结构方程模型研究被引量：26

The performance effect of total quality management: A structural equation modeling study

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摘要本文基于一项问卷调查,采用结构方程模型的方法,通过将管理控制系统划分为"控制"功能和"探索"功能来考察全面质量管理、管理控制系统与企业业绩三者之间的关系.研究结果显示,全面质量管理的执行水平能够显著提升企业业绩,而且企业在运用管理控制系统作为支撑系统配合全面质量管理运行时,应充分考虑两大基本职能——"控制"和"探索"——的协同效应.这两大基本职能与全面质量管理运用水平的恰当匹配能够为企业带来更大的绩效. Based on a cross-sectional survey and by classifying MCS into 'control'and 'exploration',we examine the relationships among total quality management( TQM),management control systems( MCS),and organization performance using structural equation modeling. We find that the implementation of TQM can significantly improve organizationd performance. Furthermore,with MCS being the supporting system,the organization should consider the synergistic effect of its fundamental functions,i. e.,'control'and 'exploration'.The appropriate fit between the two fundamental functions and TQM can bring better performance for organizations.

作者文东华陈世敏潘飞

机构地区上海财经大学会计与财务研究院中欧国际工商学院

出处《管理科学学报》 CSSCI 北大核心 2014年第11期79-96,共18页 Journal of Management Sciences in China

基金国家自然科学基金重点资助项目(71032005) 国家自然科学基金资助项目(71272013) 教育部人文社会科学重点研究基地重大项目(10JJD630005) 上海财经大学创新团队支持计划资助项目

关键词全面质量管理二元管理控制系统企业业绩权变理论结构方程模型 total quality management dual management control system organization performance contingency theory structural equation modeling

分类号 F270 [经济管理—企业管理]

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