Total quality management : an investigation of the link between management control systems and organisational learning to support continuous improvement

An examination was undertaken amongst a number of quality and finance managers. Their perceptions as to the role of organisation learning and its effect, if any, on the success of the quality initiative in their organisation were examined. The majority of respondents noted that their organisations are operating in a competitive environment whereby it is necessary to improve efficiency and customer satisfaction. The need for such improvement has lead to the adoption of an operating philosophy based on continuous improvement. However, respondents have identified differing levels of satisfaction with the quality initiatives adopted by their organisations. A discriminant analysis was undertaken to identify organisational practices that may explain the differences in outcomes identified by respondents. The focus of the analysis was on the difference between the most successful and the least successful quality programs.