1.1. Quality management The quality management (QM) movement started in Japan during the 1950s. During the 1980s it became increasingly popular in the United States and Europe most likely as a result of the success of Japanese firms in a number of global markets (Lawler, 1994).
In relation to the appropriate use of performance measurement systems (PMSs) and their effects, contingency theory suggests that the fit between contextual factors and the design of management control systems (MCSs) is relevant to superior organizational performance (Chenhall, 2003, Ittner and Larcker, 1997, Langfield-Smith, 1997 and Luft and Shields, 2003).
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