This paper provides deeper exploration of the attitudes and perceptions of
senior executives reported in an earlier paper. In particular, it investiga
tes two issues; (a) differences in TQM implementation practices due to orga
nisation size and (b) inconsistencies between the senior executives' attitu
des and perceptions and their organisations' practices. The method used is
to compare the attitudes and perceptions from earlier work with actions, pr
actices and behaviours,including the propensity for measurement and informa
tion management. The results underline the central role of data and informa
tion, and hence measurement, in successful TQM implementations. Further que
stions arise which suggest the need for still deeper investigation via in-c
ompany 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 prov ides a found
ation for the next phase of this longitudinal research programme, which wil
l track this cohort of firms (n = 113) beyond the so-called "two year barri
er" to see how many are still practising TQM thereafter, Finally the data s
hows TQM for this regional sample to be predominantly internally focused on
cost reduction at operational levels. (C) 1998 Elsevier Science Ltd, All r
ights reserved.