Satisfying Customers Using Total Quality Management: The Mediating Role of Control Systems

Zulnaidi Yaacob,Ommei Kolsum S Router

doi:10.32890/ijms.17.1.2010.9982

Zulnaidi Yaacob, Ommei Kolsum S Router

Open Access

https://doi.org/10.32890/ijms.17.1.2010.9982

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Abstract

The premise of this paper is that Total Quality Management (TQM) must be adopted as a way of life for employees and not just as a slogan per se, so that the intended goal of implementing TQM can be fully realised. In order to internalise the philosophy of TQM into each organisational member, control systems play an important role. Control systems, among others, are implemented as systems for aligning the intended objectives of TQM and the individual objectives of each employee. The findings of this study supported the contingency theory that suggested the control systems being practised should be aligned with the strategy pursued to achieve the intended objectives. This paper extends the current existing knowledge by investigating the mediating role of control systems in explaining the relationship between TQM and customer satisfaction.

Highlights

The existence of local governments is to provide services that are needed by their constituents
Based on the fact the quality awareness has been implemented in Malaysian local governments since 1989, the situation of receiving much criticism and complaints from the constituents should already be a thing of the past
By having Total Quality Management (TQM) focused control systems, TQM would be easier to be internalised by all organisational members as a way of life, since among the function of control systems is to align the personal objectives of each employee with the objective that is being targeted by the organisation

Summary

Introduction

The existence of local governments is to provide services that are needed by their constituents. This study has investigated a structural relationship between TQM, strategic control systems, and customer performance. Several studies on the issues concerning the relationship between TQM and control systems have been reported in the management accounting literature (Daniel & Reitsperger, 1991; Ittner & Larcker, 1997). In an empirical study, Daniel and Reitsperger (1991) reported that the organisations used different control systems for different quality strategies. The above elaboration has guided this research to arrive at: Hypothesis 2: There is a relationship between TQM strategy and Strategic Control Systems (SCS). Latent Variables: TQM = Total Quality Management, SCS = Strategic Control Systems, CP = Customer Performance.

Research Findings

Discussion and Implications

Limitations of The Study

Conclusion