Integrating total quality management and management control systems: a systematic literature review and proposed integrative framework

Belete J. Bobe and Belaynesh Teklay

Journal of Accounting & Organizational Change, 2025, vol. 21, issue 7, 56-89

Abstract: Purpose - The purpose of this paper is to assess the status of total quality management (TQM) and management control systems (MCSs) research, identify gaps and propose directions for future research. Further, this study develops an integrative framework linking TQM principles and MCS mechanisms. Design/methodology/approach - Adopting Hoque's (2014) approach, 40 articles from 25 leading accounting journals and 130 articles from 49 leading business and management journals published from 1985 to 2023 were analysed. The review covers topics, research settings, theories, methods and primary data analysis techniques. Findings - Research on TQM has declined significantly since its peak until 2023. Adopting and implementing TQM as a topic and the survey research method and quantitative analysis dominated the TQM–MCS research in the review period. The TQM–MCS link remains understudied in the service and public sectors and less developed countries. The review identifies three key themes. The assumption that TQM universally enhances firm performance is challenged. Research limitations/implications - The review is limited to selected accounting and business and management journals, excluding other fields. However, it provides a broad overview of TQM research published in leading journals in the respective fields. Originality/value - This study highlights the need for further research into how MCS can better support TQM. The findings of this study offer practical insights for designing or improving quality performance measurement systems.

Keywords: Literature review; Total quality management; Cost of quality; Management control systems; Management accounting; Performance measurement (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaocpp:jaoc-10-2024-0337

DOI: 10.1108/JAOC-10-2024-0337

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