A Comparison of Traditional and Non-Traditional Management Control Systems
Abstract
The Department of the Navy's approach to total quality management has been evolving for over a decade. Although, tremendous strides have been made at the highest levels within DON, resistance remains at the lower levels. Management control systems within the Government and particularly the military are very much traditional in nature. Adoption of total quality management necessitates a change of the current management control system. The authors compare a theoretical model of a traditional management control system with common elements of a total quality management control system. They also conduct a case study of an actual management control system in a corporation that successfully adopted the philosophy of total quality management. Modeling both types of management control systems and comparing both models to an actual total quality management control system provides a framework for stimulating discussion and learning at all levels in Department of the Navy, the Department of Defense, and other Government Agencies.
Document Details
- Document Type
- Technical Report
- Publication Date
- Jun 01, 1994
- Accession Number
- ADA283485
Entities
People
- Moshe Cohen
- Randall M. Haney
Organizations
- Naval Postgraduate School