This paper provides deeper exploration of the attitudes and perceptions of senior executives reported in an earlier paper. In particular, it investigates two issues; (a) differences in TQM implementation practices due to organisation size and (b) inconsistencies between the senior executives' attitudes and perceptions and their organisations' practices. The method used is to compare the attitudes and perceptions from earlier work with actions, practices and behaviours, including the propensity for measurement and information management. The results underline the central role of data and information, and hence measurement, in successful TQM implementations. Further questions arise which suggest the need for still deeper investigation via in-company case research. The data did not support the interim prediction that TQM implementation is poorer in small firms. Moreover, the more optimistic perceptions of TQM reported in medium and large firms were not sustainable when compared with their actual practices. The paper also provides a foundation for the next phase of this longitudinal research programme, which will track this cohort of firms (n=113) beyond the so-called "two year barrier" to see how many are still practising TQM thereafter. Finally the data shows TQM for this regional sample to be predominantly internally focused on cost reduction at operational levels.
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