MétaCan
Menu
Back to cohort
Record W4409165206 · doi:10.1108/jaoc-10-2024-0337

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

2025· article· en· W4409165206 on OpenAlexaff
Belete J. Bobe, Belaynesh Teklay

Bibliographic record

VenueJournal of Accounting & Organizational Change · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicAccounting and Organizational Management
Canadian institutionsSheridan College
Fundersnot available
KeywordsAccountingManagement control systemTotal quality managementQuality management systemQuality (philosophy)Process managementSystematic reviewQuality managementControl (management)Management accountingBusinessManagement scienceComputer scienceManagement systemOperations managementEconomicsPolitical scienceMEDLINEMarketingEpistemology

Abstract

fetched live from OpenAlex

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.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.046
metaresearch head score (Gemma)0.084
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Systematic review · Consensus signal: Systematic review
GenreCandidate signal: Review · Consensus signal: Review
Teacher disagreement score0.046
Threshold uncertainty score0.242

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0460.084
Meta-epidemiology (narrow)0.0020.001
Meta-epidemiology (broad)0.0050.006
Bibliometrics0.0440.034
Science and technology studies0.0020.003
Scholarly communication0.0080.010
Open science0.0020.005
Research integrity0.0030.002
Insufficient payload (model declined to judge)0.0030.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.010
GPT teacher head0.248
Teacher spread0.239 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designSystematic review
Domainnot available
GenreReview

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations4
Published2025
Admission routes1
Has abstractyes

Explore more

Same venueJournal of Accounting & Organizational ChangeSame topicAccounting and Organizational ManagementFrench-language works237,207