TQM adoption, institutionalism and changes in management accounting systems: a case study

Article Abstract:

A study looked into how the introduction of a total quality management (TQM) system affected the organisation of a New Zealand company. The firm had become aware of the necessity of introducing TQM to obtain contracts. Using TQM led to a change in the management accounting system as it was discovered the old systems did not provide sufficiently detailed information to satisfy the requirements of TQM. The project comprised of an initial study in 1995-96 and a four month long second study in 1996-97, information was obtained through studying documentation and interviewing workers.

Business Methods, Construction industry, New Zealand, Business planning, Total quality management, Managerial accounting

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Cost accounting in small and medium sized Japanese companies: an exploratory study

Article Abstract:

Although research into Japanese management accounting has grown, knowledge of cost accounting is mainly drawn from large international companies rather than small- and medium-sized business enterprises (SMEs). A new study, based on visits to SMEs in Kyushu Japan, investigates whether costing and cost management systems in Japan's SMEs differs from those in their larger counterparts. It is shown that costing and cost management systems of SMEs are similar to larger firms. Details of the study are presented.

Japan, Finance, Small business, Cost accounting

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Political and industrial relations turbulence, competition and budgeting in the nationalised jute mills of Bangladesh

Article Abstract:

Research into the factors affecting budgetary control systems in Bangladesh's nationalized jute mills is presented. The empirical investigation shows that industrial relations, political volatility and government regulations are some of the five important factors that affect budgeting. Figures from 38 jute mills belonging to state-owned Bangladesh Jute Mills Corp. are included in the analysis.

Accounting Methods, All Other Miscellaneous Crop Farming, Field crops, except cash grains, not elsewhere classified, Jute, Accounting and auditing, Government business enterprises, Public enterprises, Plant fiber industry, Jute (Fiber)

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