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成本管理控制相关的英文文献四篇，翻译没有，唯有借助软件了。 已发送，你参考一下吧。这个我也没办法，没有专业人士翻译这些东西，不存在的东西我也找不出来。btw，大部分有质量的文献都不是免费的。

IntroductionDuring the past two decades total quality management (TQM) has spread considerablyamong firms, and consequently researchers have studied this management approach insome Some authors find a positive relation between TQM adoption and organisationalperformance ( Douglas & Judge, 2001; Kaynak, 2003; Powell, 1995) Powell(1995), under the framework of the resource-based view (RBV) of the firm, conceptualisesTQM as a strategic From that standpoint, various authors have considered theRBV as a useful theoretical approach to explain TQM’s impact on organisational performance( Escrig-Tena & Bou-Llusar, 2005; Reed, Lemak, & Mero, 2000; Savolainen,2000) Under the RBV, TQM constitutes a resource that is difficult to imitate (Powell,1995) and that generates competitive advantages in the firms that adopt it (Savolainen,2000) Moreover, Reed et (2000) deduced that TQM itself has the potential to generatebarriers to imitation, necessary for In turn, Escrig-Tena and Bou-Llusar(2005) conclude that TQM positively influences organisational performance through thedevelopment of a series of competencies (skills or specific abilities to deploy resources)Some consensus exists about TQM’s capacity to improve organisational performance,so we focus our analysis on how firms can increase the benefits deriving from TQM This is the main objective of the current For this purpose, we use the theoreticaland conceptual framework provided by Williamson’s (1985) transaction cost theory(TCT) This allows us to examine the economic nature of TQM and its capacity toimprove organisational performance in terms of wealth Under TCT, TQM canbe defined as a specific organisational design option (Wruck & Jensen, 1994) Thus, its capacity to improve organisational performance lies in its ability to solve the firm’s organisationaldesign (OD) Specifically, following Milgrom and Roberts (1992),these problems are the information (coordination) and motivation (incentive) problemsarising in After a review of the literature on TQM and OD, we argue and conclude that TQMadoption and implementation must be consistent with OD Otherwise, thepotential benefits of TQM can be diluted by the increase in the level of residual loss(ex-post transaction cost resulting from the appearance of opportunistic behaviours fromthe employees) We analyse a sample of firms that have adopted TQM, and find empiricalevidence of complementarities when firms apply OD and TQM elements Our results show that firms that manage to exploit these complementarities obtain superiororganisational The paper is structured as In the next section, we analyse TQM’s capacity togenerate value and solve the OD problems arising in firms (information and motivationproblems) We then present the design of our empirical research project, specifically thefinal sample and the variables The penultimate section reports and analyses theresults The final section presents the paper’s main conclusions and Total quality management (TQM) as an organisational design (OD) optionThe origin of organisational design (OD) problems lies in the fact that firm resources havemultiple On the one hand, the presence of multiple owners implies the need On the other, their diverging interests lead to the appearance of 太长了，把分给我，我发给你好了。另：如果分高的话，你的毕业论文我可以帮你，我刚写完operations management的论文，虽然是全英文的，但可以帮你翻译

quality management

quality management