CAJ | 학술논문

全面质量管理（TQM）在全世界范围内已相当普及，但有不少企业虽全面推行1QM却收效甚微，许多学者指出问题在于传统的管理控制系统（MCS）与TQM未能良好配合。文章以权变理论为基础，运用问卷研究方法，考察我国企业TQM与MCS的关系及其业绩后果。研究后发现，作为TQM的重要支持系统，MCS与TQM有着很强的正相关关系；TQM与MCS的适配程度越高，企业的绩效就越好，而且MCS的两个维度“探索”和“控制”与TQM的匹配，均能为企业带来更大的绩效。文章的研究是对我国质量管理与管理会计实证研究相结合的探索，可以为我国企业提升管理层次提供参考。
전면질량관리（TQM）재전세계범위내이상당보급，단유불소기업수전면추행1QM각수효심미，허다학자지출문제재우전통적관리공제계통（MCS）여TQM미능량호배합。문장이권변이론위기출，운용문권연구방법，고찰아국기업TQM여MCS적관계급기업적후과。연구후발현，작위TQM적중요지지계통，MCS여TQM유착흔강적정상관관계；TQM여MCS적괄배정도월고，기업적적효취월호，이차MCS적량개유도“탐색”화“공제”여TQM적필배，균능위기업대래경대적적효。문장적연구시대아국질량관리여관리회계실증연구상결합적탐색，가이위아국기업제승관리층차제공삼고。
Total quality management （TQM） has been widely spread all over the world. However, a considerable number of organizations have tried to implement these practices and have failed to achieve much, if any, competitive advantage. Some researchers suggest that the mixed results are due to the misfit of management control system （MCS） and TQM. Based on contingency theory, we conduct a rigorous survey research to examine the relationship between TQM and MCS, and their contingency effect on organization performance. We find that. there is a positive association between the use of MCS and the adoption of TQM practices; as a supporting system for TQM, MCS also has a positive impact on the relationship between TQM and organization performance （contingency effect）. Specifically, for those firms implementing extensive TQM practices, the higher they score in both MCS ＂control＂ and ＂exploration＂, the better performance they achieve. This study attempts to link Chinese empirical research in quality management and management accounting. It will also help Chinese firms to improve their management level.