Management practices and performance reporting in the Sri Lankan apparel sector

Anton Malmadana Kapuge · MALCOLM C. SMITH

46 citations0/0 files storedManagerial Auditing Journal

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Quality and Supply Management Accounting and Organizational Management Management Systems and Quality Improvement

Abstract

Purpose An increasing number of organisations in developing countries are implementing management accounting innovations in order to generate improvements in accounting practices, which should ultimately impact on financial performance. This study aims to focus on the implementation of one such innovation, total quality management (TQM), among apparel companies in Sri Lanka, to determine the impact on business strategy, management practices and performance reporting. Design/methodology/approach A survey is conducted of Sri Lankan companies to identify differences in their management practices depending on whether or not they have implemented TQM. Findings The results demonstrate a significant difference in the business strategy implemented by the two groups, with those companies adopting TQM regarding quality as more important than cost efficiencies. Significant differences in both quality management practices and performance reporting systems were observed, except in the area of employee empowerment. Research limitations/implications The research is subject to the normal limitations of survey research, and its scope means that the findings may not be generalisable to industries other than garment manufacturing, or outside Sri Lanka. The findings should motivate comparative studies to determine the influence of both industry setting and national culture on the results. Practical implications The absence of employee empowerment is an important finding, with long‐term implications for the competitiveness of the Sri Lankan apparel industry, suggesting that corrective action is necessary. Originality/value The study is one of the few to examine improvements in organisational performance in developing countries.

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References

2003Research Methods for Business Students 1993Research methods for business: A skill building approach 1993Organizational culture and leadership 2009Leading change: why transformation efforts fail 1985CHAPMAN AND HALL 1987Relevance Lost: The Rise and Fall of Management Accounting 1995Total quality management as competitive advantage: A review and empirical study 2008Research Methods for Business

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