haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 137 / 786
Tekijä: | Hoque, Z. Alam, M. |
Otsikko: | TQM adoption, institutionalism and changes in management accounting systems: A case study |
Lehti: | Accounting and Business Research
1999 : SUMMER, VOL. 29:3, p. 199-210 |
Asiasana: | Management accounting Accounting systems Organizational behaviour Case studies New Zealand Asia |
Vapaa asiasana: | Total quality management TQM |
Kieli: | eng |
Tiivistelmä: | In recent years, many organizations have moved towards a total quality management 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 within a New Zealand construction company. The paper suggests among others that an organization may initiate TQM practices to promote institutional and quality culture rather than for purely technical reasons. |
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