Quality management and a balanced scorecard as supporting frameworks for a new management model and organisational change

Developing an Appropriate Performance Measurement Framework for Total Quality Management (TQM) in Construction and Other Industries

“…Thus, the managers have changed their considerations from "operational activity" to strategic guidance. Several scholars justified that establishing a suitable performance measurement framework can just be happened by adopting BSC (Oakland, 2003;Pimentel and Major, 2014;Mackay, 2005). Hafeez et al (2006) stressed that TQM practices with BSC as an effective PMS provides a good metric for the companies to realize TQM efforts in terms of "financial" and "non-financial performance".…”

“…Its multiple dimensions can be classified to "financial performance", and "non-financial performance" (Burli et al, 2012). In the late 1980s, researchers found that financial performance measures did not capture customer quality and the innovation demands of the changing environment (Pimentel and Major, 2014). The cost-accounting information (financial measures) as a traditional method cannot be the perfect and effective way to evaluate the firm's performances (Striteska and Spickova, 2012), and it is very hard to link them with the evolution of basic "internal processes" and further goals (Zizlavsky, 2014).…”

“…There is no generic performance measurement model and KPIs for TQM implementation. However, TQM framework requires identifying carefully critical things that need to be assessed in a firm, because a "well-structured performance measurement" process generates a proper linkage between objectives and real works (Pimentel and Major, 2014;Oakland, 2003). A good performance measure framework should generate the right balance, or mix of "KPIs" for TQM implementation.…”

“…This aim can just be achieved by applying the layout of balanced scorecard (BSC). BSC was developed by Kaplan and Norton (1992), which is one of the most popular and practical concepts of systems, BSC enables to combine "financial and nonfinancial" indicators together by evaluating both strategic objectives and organizational performance across four interrelated perspectives: financial performance, customer perspectives, internal business processes, and innovation and growth (Oakland, 2003;Talavera, 2005;Pimentel and Major, 2014;Hafeez et al, 2006;Zizlavsky, 2014). Interestingly, BSC can be used with confidence for the performance measurement of a work in progress construction projects (Tennant and Langford, 2008, p. 365).…”

The Integration between Strategic Cost Management Techniques to Improve the Performance of Iraqi Manufacturing Companies

“…Striking cases of these developments around there incorporate, Balanced Scorecard, Activity-Based Costing, Activity-Based Management, Total Quality Management, Agile Manufacturing, Just in Time Inventory and Theory of Constraints (Gunasekaran, 2005). Therefore, this paper was set to examine the integration between strategic cost management techniques (TQM and BSC) in Iraq's manufacturing industry with the sole aim of improving firm performance which has become one of the essential concerns for the managers of all organizations (Acer & Acer, 2014;Pimentel & Major, 2014). Several organizations worldwide continuously work to improve their performance through various techniques.…”