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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 OpenAlex
Belete J. Bobe, Belaynesh Teklay

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

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.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Scholarly communication
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Systematic review · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.901
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0010.002
Science and technology studies0.0000.000
Scholarly communication0.0010.002
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

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