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This study empirically examines the impact of quality effort orientation on the financial performance of certified Portuguese firms. The results of factor analysis revealed four quality efforts orientation factors. The results of cluster analysis revealed the existence of three distinct groups of firms with regard to quality efforts orientation and performance. The analysis of variance results revealed that firms with a quality efforts orientation focusing on the customer tends to outperform firms utilising other quality efforts orientation with regard to net profit after taxes.
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© MCB UP Limited
2003
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