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In this paper we compare the quality management practices and quality results between Taiwanese manufacturing and service companies, based on a survey of 131 manufacturing and 109 service companies. The results presented here are focused on eight critical factors of quality management ‐ quality leadership, strategic quality planning, quality information and analysis, human resources management, quality assurance, supplier quality, customer orientation, quality citizenship ‐ and company quality results. The present study shows significant differences between manufacturing and service companies with manufacturing companies performing better in six critical dimensions of quality management as well as in quality results. Opportunities for improving quality management practices in Taiwanese service companies are identified.

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