Open AccessTQM and Hospitals’ Performance: A Case in Indonesia
Author(s) -
Fahmi Natigor Nasution,
Yeni Absah
Publication year - 2022
Publication title -
asian journal of research in business and management
Language(s) - English
Resource type - Journals
ISSN - 2682-8510
DOI - 10.55057/ajrbm.2022.4.1.18
Subject(s) - benchmarking , total quality management , business , process management , government (linguistics) , control (management) , accounting , quality (philosophy) , management control system , process (computing) , accounting information system , management accounting , operations management , conceptual framework , knowledge management , marketing , computer science , management , engineering , economics , sociology , social science , operating system , linguistics , philosophy , epistemology , service (business)
The aim of this paper is to explore and conceptualize the total quality management (TQM) and its relationship with hospital’s performance. There are two dimensions related to accounting subject; management accounting and management control system. From these dimensions, there are 5 factors or variables of TQM practices; benchmarking, hospital information system, continuous improvement, leadership and management process. The performance will be the dependent variable which consists of efficiency, business result and satisfaction indicators. The proposed method is quantitative method with population of public hospitals owned by the government. Expectedly, this conceptual paper will give insights and information for future empirical studies.