Journal of Quality Engineering and 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.

Abstract Supply chain quality management as a systematic approach is defined to improve the performance of organizations by developing the opportunities created by the downstream and upstream communication with suppliers and customers in the organization. Today, companies are compelled to upgrade their product quality in order to establish extensive cooperation with other companies involved in the supply chain. The supply chain quality management provides the necessary conditions for establishing an effective cooperation in the field of supply chain. This article focuses on the critical success factors (CSFs) of supply chain quality management and performance measurement in organizations. For this purpose, first by surveying the literature the key factors were identified; later, seven key factors and 40 sub-factors were modified and verified by interviewing chain management executives and experts. Consequently, in the present study, seven key factors and 40 sub-factors for evaluating supply chain quality management are provided. In this study, in consultation with 30 experts and professors in the field of supply chain a questionnaire was prepared and its reliability was assessed. Further, based on paired comparisons and hierarchical analysis process the prioritization of indices was performed using Expert Choice software and, finally, the status of the company was examined. According to the results, the position of the company with regard to SCQM is not favorable, and more attention should be paid to it. The seven CSFs found in this paper demonstrate that the companies involved in the supply chain of a product should focus on seven domains for the implementation of SCQM. Considering the existing correlation between these domains, they should develop these seven domains simultaneously and with the help of each other. The 40 identified sub-criteria, also known as improvement points or critical points, are considered to be the axis of coordination of chain members in this field. 

  

Abstract Quality management is a paradigm shift in management philosophy to improve effectiveness and a source of competitive advantage, innovation and change. The aim of this study was to identify the key factors for the success of TQM and rank them. The present study is applied and descriptive. To collect data, questionnaires based on multi-criteria decision-making methods used in this study were used, which were completed by experts of Akhshan Shiraz Company. Data were analyzed using a combination of fuzzy dimtel approach and fuzzy network analysis. According to the results in the production environment, the factors of commitment of senior management and leadership, human resource management and finally training and learning have the most and the factors of supplier management and modeling have the least effect on success. In general, soft management factors have a greater impact on the success of TQM than soft communication and hard factors.  
 

Abstract   The objective of this research is to provide a rich picture of current issues of the company and a conceptual model along the seven steps of SSM model in the field of quality management. Soft system methodology is a tool based on the philosophy of soft operational research that has been used to formulate and manage complex problems. Investigating the effect of this technique is a significant contribution to continuous improvement in competitive environments. Therefore, the present study attempts to implement this model in one of the food industries. It seems that the use of soft operational research techniques along with other tools and approaches of total quality management, in organizations that consider quality as an important and strategic issue, help practitioners in this field. The findings indicate that in the studied company strategy formulation is not well-performed according to the company vision. Also, the inappropriate cooperation and involvement of the staff in formulating the strategies, inappropriate support of staff innovation as well as the inappropriate rewards system, lack of effective communication with the customers and partners, changes in the foreign currency, and the problems of refining with the suppliers and contractors are among the issues in the studied company.