The Factors Influencing the Adoption of Total Quality Management with Emphasis on Innovative/Strategic Management Accounting Techniques

Abstract

This paper address the factors influencing the adoption of TQM (Total Quality Management), particularly the innovative management accounting techniques, where in nowadays competitive environment quality is the key to an firm’s success and survival, to compete effectively, firms must embrace the principles of TQM. Therefore, this paper reports the findings of a postal questionnaire survey based on replies from 256 companies undertaken in the KSA (Knowledge, Skills and Abilities) environment. The paper empirically examines the extent of the adoption rate of TQM and to which potential explanatory factors influence the adoption of TQM in KSA companies. A distinguishing feature of the research is that it examines and compares the practices of both manufacturing and non manufacturing. Results show a significant relationship between TQM and some potential explanatory factors and give directions for further study.