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In many industries (e.g. cars and clothing) manufacturing complexity and unpredictability have increased over the last couple of years because of an increasing variety of products and shortening product life cycles. At the same time the manufacturers in these industries appear to have more problems with maintaining high quality levels. This paper aims to develop a methodology to study the effects of these developments on quality management systems.

At three European automotive manufacturers the two trends have been studied by means of a case study approach. Simons' four levers of control model is utilised to categorise and interpret the results of the case studies.

The application of a management control model in the field of quality management is found to be useful in explaining what changes are necessary to maintain high quality levels. From the case studies in the automotive sector it is concluded that there is a shift in quality management systems from a diagnostic towards a more interactive approach. This is in line with what can be expected as a result of the increasing uncertainty in the automotive sector, caused by shortening life cycles of car models and smaller batch sizes.

This research presents a novel application of Simons' four levers of control model to the field of quality management. Based on the experience with three case studies at European automotive manufacturers, this approach seems to have potential.

The purpose of this paper is to examine the implementation activities involved in certifying a quality management system to the ISO 9000 quality management system standard. This includes developing the best business performance measures that will serve as indicators of an effective quality management system. This paper aims to establish a relationship between implementation activities involved in the quality system and specific business performance measures that can be used to assess the system's effectiveness.

Data were collected using an online survey combined with publicly available financial reporting information. Regression and other statistical techniques along with text clustering and association of the survey comments were used to analyze the data.

Emphasis on implementing a documentation system were found to be linked to business performance as measured by the return on assets financial measure.

Future research should explore various documentation system aspects such as knowledge management and information sharing in greater detail. A larger sample focused on a specific industry might provide useful information for industry appropriate performance indicators.

The practical implications of this research focus on the design and implementation of an organization's quality management system in areas that will provide the most benefit to organizations seeking ISO 9000 certification. A baseline measurement can be used prior to implementing the system to strategically manage the implementation process. By understanding how best to implement the quality management system, fewer resources are wasted on ineffective quality management system certification projects and some of the skepticism around the implemention of an ISO 9000 certified quality management system is eliminated.

Few quality system researchers target the implementation process for analysis. Combining survey data and publicly held financial represents is a new method for studying ISO 9000 implementation.

Discusses quality and environmental management systems integration. Concepts of a system and a “system of systems” are addressed, followed by a description of different management systems, and their interrelations and integration. Subsequently, strategies for integration of the quality system based on the ISO 9001 standard and the ISO 14001 environmental management system are presented. The harmonization of related audit sub‐systems, namely ISO 10011 and ISO 14010/11/12 is also addressed. Finally, a discussion on the development of a generic performance management system is provided.

This research aimed to verify how the performance measurement system (PMS) and the quality management system (QMS) work in small and medium Brazilian enterprises in the light of the typology proposed by Garengo (2009).

Using a qualitative approach PMS’s and QMS’s managers were interviewed. The data from the first interview were analyzed using the technique of content analysis and have been subsequently triangulated with other data collected. The study was conducted by means of two questionnaires, two semi-structured interviews, and the analysis of the performance measures used by five small/medium manufactures based in the State of São Paulo.

It was found that in four out of five companies, PMS does not function singly, but along with QMS, mainly with respect to performance indicators. In spite of that intrinsic operation, the systems are in different stages of evolution. It was also found that in three out of five companies, quality management area is responsible for coordinating the process of PMS use, without effective participation from the controlling and/or accounting areas in this process.

The typology of Garengo (2009), used to check the stage of the PMS, was validated and can be used by practitioners to diagnose and improve the PMS in their enterprises; companies with QMS certified by ISO, particularly with higher degree of quality management maturity, can be encouraged to implement or improve the PMS in their organizations.

Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation.

A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.

The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation.

Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.

The main purpose of this paper is twofold: to present a proposal for a model of educational quality management system within a process approach context for technical universities, and a conceptual model of a performance measurement system (PMS) towards the assessment of the quality level of management, core and support processes.

The paper encompasses two main parts: a theoretical portion and a case study. Within the theoretical background, the authors discuss the issue of educational quality management supported on a process approach perspective as well as performance measurement system in high education (HE). The case study reports the development of the concept of performance measurement system for technical universities.

The proposed system of educational quality management supported on a process approach, together with a conceptual model of the performance measurement system, can be implemented in every technical university. The identification of processes in the education quality management system permitted the development of the PMS. The model covers 32 key performance indicators (KPIs) for management processes, 39 for core processes and 19 for supporting ones.

The proposed performance measurement system is limited in its focus on educational processes and support of these processes. The evaluation of scientific and research activity and aspects related to financial resources is not pursued.

Elaboration of a conceptual model of a performance measurement system towards the assessment of the quality level of management, core and support processes is dedicated to technical universities.

Management of quality control has shown a shift from an inspection‐oriented approach towards a defect‐prevention and organisation‐focused planning process. The development of a quality control information system (QCIS) should focus on management, planning and control issues. This article examines the QCIS from the aspect of its implications for management in a computer integrated manufacturing (CIM) environment.

In this article a model is presented concerning the organisation of the maintenance process of a quality system. This model consists of the composition of two existing models. The point of departure is a three‐level model of quality management. Then each of these three levels has been split up into two components called “system‐structural” and “social‐structural”. After introducing several maintenance concepts on a conceptual level, these concepts are applied to each of these levels and components.

Examines an approach for introducing total quality management (TQM) in a small safety, engineering and management consultancy. The assessment of the organizational climate using a questionnaire survey followed by a series of meetings with staff to explain the results was found to be an effective means for highlighting problems and stimulating debate. On the other hand, the formulation of TQM strategy was found to be time consuming and complex, quality costing was considered by senior management to be too involved and complex, and there was resistance from middle management. Points out that a rigid approach to TQM cannot be taken in small professional service companies and the approach needs to develop in response to internal needs. Covers the basic introduction and the issue of quality costing.

ISO 9000 series standards and total quality management (TQM) are two widely accepted approaches to quality management. The effectiveness of establishing a quality system on the basis of the former standards depends on the degree of understanding them. The tendency of adopting ISO 9001 and ISO 9002 standards for certification for the service industry, however, may not provide the appropriate quality management system. Service organisations should try to integrate ISO 9004‐2 framework with TQM criteria to establish a fit‐for‐purpose model that can help the organisation provide world‐class service. This paper outlines why and how ISO 9004‐2 standards are used in this report.