ATJ Asian Tax Journal

Asian Tax Journal

Print ISSN 1738-3323 Online ISSN 2733-9270

The Effect of TQM and MAS Attributes on the Performance of Firms

  • Lee, Won Ki

Asian Tax Journal Vol. 7 No. 3 (2006), pp. 199-216

Abstract

This study examined the effect of Total Quality Management(TQM) and management accounting systems attributes(the performance goals setting, the performance measures provision, and the incentives based performance) on the performance of firms empirically. The empirical results are as follows ; In the inspection result about the interaction effect between the TQM and management accounting systems attributes, the interaction terms between TQM and the performance goals setting and the performance measures provision affect the non-financial performance of firms significantly. But in case of an interactions between TQM and the compensation relating with the performance, there is the interaction effect on the quality performance It implies that when we introduce and practice TQM, as the existing management accounting systems have a limit to achieving non-financial performances such as a customer, quality, and time, it is needed to adjust or redesign the management accounting systems to be able to set the performance goal comprehensively and provide performance measurements more frequently for achieving the performance of a firm.

Keywords

  • TQM
  • management accounting systems
  • interaction
  • performance

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