تأثير أسلوب إدارة الجودة الشاملة كأحد أساليب المحاسبة الإدارية الحديثة على أرباح المنشآت الصناعية – دراسة ميدانية على عينة من المنشآت الصناعية في عدن

Abstract

This study investigated the impact of Total Quality Management (TQM) as a modern management accounting method on the profits of industrial firms in Aden. To achieve its objectives, the researchers conducted a comprehensive review of accounting literature, prior studies, and relevant Arabic and English publications to construct the theoretical framework. A questionnaire was designed and distributed to a sample of 276 individuals, with 271 responses collected. The sample targeted individuals in positions such as General Manager, Deputy General Manager, Department Manager, Head of Section, and other roles. The study employed a descriptive-analytical methodology.

Key findings revealed a direct, though varying, influence of TQM—as an independent variable with its three dimensions: strategic planning, continuous improvement, and customer satisfaction—on the profits of industrial establishments in Aden. The study concluded with several recommendations, most notably: providing a suitable and flexible organizational climate to implement TQM principles, given their positive impact on profits; enhancing top management's focus on strategic planning to identify and address potential operational challenges; and fostering greater employee commitment by involving them in goal-setting and strategic planning.