La relación entre los sistemas de control de gestión, la gestión de calidad total y la innovacióninterdependencias y sus efectos en el desempeño organizativo

Resum

This research aimed to analyze the relationship between management control systems, TQM and innovation, and their effects on organizational performance, also relating the role of the quality certification in business performance. The data used were obtained through an online questionnaire sent to small and medium Portuguese companies, having been conducted the study based on answers received from 287 valid questionnaires. The results showed that non-financial indicators encourage innovation strategies of products and processes. However, the financial indicators only encourage the innovation strategies of processes. It also verifies that only non-financial indicators encourage the implementation of TQM practices. On the other hand, the results showed that financial indicators only provide an improvement in the financial results of the organization, while the non-financial indicators improve its operational performance. Companies that adopt innovation strategies of the processes obtain improvements in their performance, both operational and financial, while product innovation only provides an improvement in the financial performance of the organization. The TQM practices are a favorable condition to the definition of innovation strategies of both products and processes, leading their practices also to an improvement of the operational and financial organization’s performance. On the other hand, companies that adopt innovation strategies of their processes promote the adoption of TQM practices, being that it was no found any significant statistically relationship between product innovation and the implementation of TQM. With regard to certification, it is concluded that certified companies have implemented the TQM practices, but certification leads only to an improvement in the operational dimension of the business.