초록

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Abstract ▼ AI-Helper

Recently, market globalization and increased competition have led to strategic focus on the satisfaction of customer’s needs for obtaining competitive advantage and even ensuring survival. Customers require lower price and higher quality products. One of the major strategic changes is emphasis on ...

Recently, market globalization and increased competition have led to strategic focus on the satisfaction of customer’s needs for obtaining competitive advantage and even ensuring survival. Customers require lower price and higher quality products. One of the major strategic changes is emphasis on quality and adoption of quality strategies. However, many companies have not yielded expected economic benefits from quality improvement programs. Many accounting researchers indicate that this failure is partly due to control systems. Control system should be designed to support quality improvement program. The purpose of this study is to examine the effects of control system and organizational learning between quality management practice and operational performance. In this study, two control system types((diagnostic and interactive control) and two types of organization learning(single-loop and double-loop learning) are used. Data were collected by a survey questionnaire from 73 organizations. The results of this study suggest that the mediation effect of interactive control between quality management practice and double-loop learning was existed. Also, the mediation effect of double-loop learning between two types of control system and customer-focused performance. These results are partly support the hypothesis. Therefore, the companies using quality management program need to establish diagnostic control as well as interactive control, double-loop learning for improvement of operational performance.

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