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All Journal Account : Jurnal Akuntansi, Keuangan dan Perbankan
Suyakin Daeli, Iman
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Economics, Econometrics & Finance

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Integrating Total Quality Management And Management Control Systems Purba, Restina; Amanda Simalango, Meylin; Suyakin Daeli, Iman; Darma, Jufri
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 12 No. 2 (2025): DECEMBER EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v12i2.7853

Abstract

In the face of global competition, organizations need to integrate Total Quality Management (TQM) with Management Control Systems (MCS) to manage performance more effectively. While TQM emphasizes quality, customer satisfaction, and continuous improvement, MCS provides formal and informal mechanisms to ensure the achievement of strategic objectives. This study aims to examine the relationship, contribution, and challenges of integrating TQM and MCS through a Systematic Literature Review (SLR) of articles published between 2021 and 2025, using content analysis and narrative synthesis. The findings indicate that their synergy strengthens strategic alignment, quality culture, and control systems, thereby enhancing organizational effectiveness, with key success factors including leadership, quality-oriented culture, incentives, and technological support. Overall, the integration of TQM and MCS creates a balance between cultural flexibility and the rigor of control systems, making it highly relevant for both business and public sectors.
Co-Authors Amanda Simalango, Meylin Jufri Darma Purba, Restina