Studying the Accounting Information Role for the Industrial Companies' Attitudes towards the Implementation of Total Quality Management System (Syrian Case)

The ever-increasing importance of industrial companies in Syria coupled with global and domestic competitions, increasing cost and decreasing profitability was the impetus for this study. This study aimed to know the accounting information role towards the attitudes of the Syrian industrial companies towards the applying of total quality system. Through identifying of the response and support companies efforts towards this system; the availability of requirements that need to these companies to apply the system, identify the obstacles that might hinder the application process, and the impact of the application of this system in the performance of these companies. In order to achieve this primary objective, the researchers have studied the intellectual frame and scientific rooting for the total quality management system (TQM). The researchers designed a questionnaire aimed to execute field study of the study problem variables in order to test hypotheses; the study population consisted of a group of industrial companies working in the Syrian Arab Republic. The researchers suggested the following results- the application of total quality management system lead to many benefits for companies that are applied it have represented in improving the competitive position, increasing market share, increasing production efficiency, and reducing cost. The field study reversed many results. These are a statistically significant relationship to the role of accounting information towards the attitudes of the study sample towards the response and supporting of industrial companies to total quality system. In addition to the availability requirements of the application of total quality management system in industrial companies, obstacles of the application of total quality management system in industrial companies, and the impact of the application of total quality management system in the performance of industrial companies. Finally, the study recommended that necessity of the operating companies in Syria, whether in the public sector or the private sector to seek towards the implementation of total quality management system. Â