مساهمة إدارة الجودة الشاملة بالإعتماد على تكنولوجيا المعلومات في تعزيز الأداء المالي : دراسة حالة المؤسسة أورسيم غليزان

Abstract EN

total quality management is one of the most important modern management accounting tools that enhance financial performance, especially in the light of technological developments and smart industries, by affecting various financial and non-financial indicators.

This paper aims to study the impact of information technology as a variable and to interface it with market share and customer satisfaction as indicators of financial performanceThe field study was a questionnaire distribution at Orsim relizane, To study the causal relationship of the direct and indirect impacts between overall total quality management, financial performance, and the impact of information technology intermediation, the study model was constructed using Baron and Kenny models we found that there is a total mediation of information technology in the impact of total quality management on the growth of market share, while it was a partial mediation of the effect of total quality management on customer satisfaction.