Total Quality Management and SMPS Performance Effects in Nigeria: A Review of Six Sigma Methodology

  • Kenneth Enoch Okpala Redeemers University


Though small and medium practices (SMPs) which constituted over 70% of auditing firms in Nigeria have been in existence from the inception of accountancy profession but have not been given the required attention.  This research paper is exploratory on the ground that SMPs is a new concept. The study investigated the effect of total quality management (TQM) on the performance of the subsector through the use of Six Sigma Methodology (SSM) to improve current business system. The population of the study consists of 884 SMPs in Nigeria. 133 respondents were purposively selected representing a sample fraction of 15%.  Questionnaire was administered at random and opinions elicited and analyzed. Pearson Product Moment Correlation Method was used to confirm the hypotheses of the study. Finding obtained revealed that leadership style, management of people and consumers focus are the strongest significant predictors of TQM and operational performance but are lacking in most in SMPs operations. It also discovered that TQM programmes when implemented will influence the quality of auditing services that meets clients’ expectations within the ambit of standards and regulations. The study therefore recommends that SMP should embrace SSM to have significant clients’ relationship, improved performance and maximize institutional prosperity.

Author Biography

Kenneth Enoch Okpala, Redeemers University
Department of Financial Studies Accounting Programm Lecturer
Research Articles