Journal of Quality Engineering and Management

Abstract Purpose: This paper examines how blockchain technology can improve reliability and operational performance in hospital pharmaceutical supply chains with a focus on inventory variability and responsiveness to demand.
Methodology: A system dynamics model of a three-echelon chain (manufacturer–distributor–hospital) is developed. Two information-sharing scenarios are compared: a traditional setting with centralized, delayed information and a blockchain setting with real-time, decentralized data sharing.
Findings: Results indicate that blockchain adoption enhances behavioral stability, reduces the persistence of hospital backlog, and shortens mean delivery lead time. Specifically, mean lead time decreases by ~15.1% and mean hospital backlog decreases by ~15.8% (both statistically significant). However, the difference in mean hospital inventory is not significant; stability improves, with inventory SD decreasing by ~21.5% and lead-time SD decreasing by ~10%. Taken together, these effects strengthen service reliability and overall supply-chain performance.
Originality/Value: By integrating blockchain-based decentralized data sharing with system dynamics modeling in the hospital pharmaceutical context, this study provides quantitative evidence of how transparency supports quality-oriented supply chain management.

Abstract Purpose: This study aims to investigate the effect of total quality management on performance by focusing on the mediating role of management accountants and the management accounting system. With an empirical approach, the study aims to provide a deeper understanding of the mechanisms underlying total quality management's impact on performance and, in particular, to assess management accountants' participation and the role of accounting information tools in this process.
Methodology: Standard questionnaires were used to achieve the research objective. The study's statistical sample consisted of 97 middle-level managers from manufacturing companies in the west of Mazandaran province in 2024. The questionnaire response rate was 80.1%. SmartPLS3 software and structural equation modeling were used to analyze the hypotheses.
Findings: The results indicate a positive, significant relationship between total quality management and performance. They also indicate that management accountants have a positive role in implementing total quality management in performance. However, the management accounting system does not mediate between total quality management and performance.
Originality/Value: The research examines the relationship between total quality management and performance by reviewing two mediating variables, namely management accountants and the management accounting system; a topic considered separately or incompletely in the previous literature. This study, using real data from manufacturing companies and structural equation modeling, provides new and practical evidence on the strategic roles of management accountants in achieving organizations' quality-oriented goals and partially fills the existing research gap regarding the interaction between total quality management and management information systems.