文章基本信息

标题：Total Quality Management, Balanced Scorecard and Performance
其他标题：Total Quality Management, Balanced Scorecard and Performance
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作者：Mahfud Sholihin ; Ayu Chairina Laksmi
期刊名称：Jurnal Akuntansi & Auditing Indonesia
印刷版ISSN：1410-2420
电子版ISSN：2528-6528
出版年度：2009
卷号：13
期号：1
页码：13
出版社：Jurnal Akuntansi & Auditing Indonesia
摘要：This study examines the relationship between Total Quality Management (TQM), Bal-anced Scorecard (BSC), and organizational performance. In particular, this study investigates whether TQM affects performance; and if so, whether the effect is influenced by BSC implementa-tion. In examining the relationship between TQM, BSC and performance, this study proposes two different models, namely intervening/mediating model and moerating model. This study employs the intervening model to test whether the effect of TQM on performance is mediated by BSC. On the other hand, this study uses the moderating model to examine whether BSC moderates the re-lationship between TQM and performance. The results of this study demonstrate that both TQM and BSC are positively and significantly associated with performance. The path analysis reveals that partially, BSC mediates the relationship between TQM and performance. The results of mod-erated regression analysis, however, indicate there is no moderating effect of BSC on the rela-tionship between TQM and performance. Thus, the results of this study provide support for the in-tervening model, but not for the moderating model. The results, however, should be interpreted cautiously due to the limitations contained in this study.Keywords: Balanced Scorecard, Total Quality Management, performance
关键词：Balanced Scorecard, Total Quality Management, performance