An evaluation of the benefits of Total Quality Management practices to very small businesses: Evidence from small accounting firms.

摘要

Total Quality Management (TQM) provides benefits to many large organizations, yielding tangible results in both for-profit and not-for-profit spheres. Its effect on small businesses, however, is largely unrecorded; there is almost no empirical data available. This study systematically explores the impacts of TQM on small businesses, using accounting firms as a proxy.; Concurrent with a review of appropriate literature and preliminary interviews with accounting professionals, a questionnaire was developed based on the Malcolm Baldrige National Quality Award (MBNQA) and sent to accounting firms in the southern Colorado region listed with the Colorado Board of Accountancy. Accounting firms furnished self-evaluations on the level of TQM within their firms and some basic information on the performance of their businesses.; Survey results suggest a strong correlation between those firms practicing the tenets of TQM and business success. While the collective information implies that some of the seven MBNQA rating areas (Human Resources and Information and Analysis) are more important than others (Leadership, Customer Focus, Strategic Planning, and Program Management), all areas of the MBNQA appear to positively impact the performance of the firms. This is the first study of its kind, thus drawing a definitive conclusion is precarious. Still, the research implications are clear. In-depth, internal evaluation using MBNQA criteria is recommended for all small businesses.