Quality performance measurement practices in manufacturing companies

TQM Journal - Tập 21 Số 1 - Trang 72-86 - 2009
AliUyar1
1Faculty of Economics and Administrative Sciences, Fatih University, Istanbul, Turkey

Tóm tắt

PurposeThe purpose of this paper is to present the results of a survey study on quality performance measurement practices in the Turkish top 500 manufacturing companies. The study evaluates both financial and non‐financial aspects of quality performance measures in Turkish manufacturing companies.Design/methodology/approachThe methodology of the study was a postal questionnaire survey. The survey was conducted with the top 500 industrial enterprises in Turkey specified by the Istanbul Chamber of Industry (ICI) for the year 2005. These firms are selected and ranked by ICI according to production‐based sales.FindingsTwo major findings of the study are: Turkish manufacturing companies utilize non‐financial measures more frequently than financial measures; and Turkish managers perceive non‐financial measures to be more effective than financial measures.Research limitations/implicationsThe sample is restricted to the top 500 industrial enterprises in Turkey. As the data in this study were collected from the manufacturing companies, the findings should not be generalized to other sectors.Originality/valueThe study is unique in reflecting the general practices and perceptions of manufacturing companies on quality performance measures across Turkey.

Từ khóa


Tài liệu tham khảo

Albright, T.L. and Roth, H.P. (1992), “The measurement of quality costs: an alternative paradigm”, Accounting Horizons, Vol. 6 No. 2, pp. 15‐27.

Ballou, B., Heitger, D.L. and Tabor, R. (2003), “Non‐financial performance measures in the healthcare industry”, Management Accounting Quarterly, Vol. 5 No. 1, pp. 11‐16.

Carr, S., Mak, Y.T. and Needham, J.E. (1997), “Differences in strategy, quality management practices and performance reporting systems between ISO accredited and non‐ISO accredited companies”, Management Accounting Research, Vol. 8, pp. 383‐403.

Chow, C.W. and van der Stede, W.A. (2006), “The use and usefulness of non‐financial performance measures”, Management Accounting Quarterly, Vol. 7 No. 3, pp. 1‐8.

Horngren, C.T., Datar, S.M. and Foster, G. (2006), Cost Accounting, 12th ed., Pearson Prentice‐Hall, Englewood Cliffs, NJ.

Hussain, M., Gunasekaran, A. and Islam, M.M. (2002), “Implications of non‐financial performance measures in Finnish banks”, Managerial Auditing Journal, Vol. 17 No. 8, pp. 452‐63.

Istanbul Sanayi Odası (2006), Türkiye'nin 500 Büyük Sanayi Kuruluşu 2005 (CD), Istanbul.

Ittner, C.D. and Larcker, D.F. (1998), “Innovations in performance measurement: trends and research implications”, Journal of Management Accounting Research, Vol. 10, pp. 205‐38.

Ittner, C.D. and Larcker, D.F. (2003), “Coming up short on non‐financial performance measurement”, Harvard Business Review, Vol. 81 No. 11, pp. 88‐95.

Kapuge, A.M. and Smith, M. (2007), “Management practices and performance reporting in the Sri Lankan apparel sector”, Managerial Auditing Journal, Vol. 22 No. 3, pp. 303‐18.

Kettering, R.C. (2001), “Accounting for quality with non‐financial measures: a simple no‐cost program for the small company”, Management Accounting Quarterly, Vol. 2 No. 3, pp. 14‐19.

Lin, Z.J. and Johnson, S. (2004), “An exploratory study on accounting for quality management in China”, Journal of Business Research, Vol. 57, pp. 620‐32.

Neely, A., Gregory, M. and Platts, K. (1995), “Performance measurement system design: a literature review and research agenda”, International Journal of Operations & Production Management, Vol. 15 No. 4, pp. 80‐116.

Paulson Gjerde, K.A. and Hughes, S.B. (2007), “Tracking performance: when less is more”, Management Accounting Quarterly, Vol. 9 No. 1, pp. 1‐12.

Phillips, P.A. (1999), “Hotel performance and competitive advantage: a contingency approach”, International Journal of Contemporary Hospitality Management, Vol. 11 No. 7, pp. 359‐65.

Shepherd, N.A. (2002), “Integrating cost of quality into performance improvement plans. How to align and integrate with a balanced scorecard”, Quality Congress: ASQ's Annual Quality Congress Proceedings, pp. 337‐42.

Sjoblom, L.M. (1998), “Financial information and quality management: is there a role for accountants?”, Accounting Horizons, Vol. 12 No. 4, pp. 363‐73.

Tansey, R., Carroll, R.F. and Lin, Z.J. (2001), “On measuring cost of quality dimensions: an exploratory study in the People's Republic of China”, International Business Review, Vol. 10, pp. 175‐95.

Yeniyurt, S. (2003), “A literature review and integrative performance measurement framework for multinational companies”, Marketing Intelligence & Planning, Vol. 21 No. 3, pp. 134‐42.