A series of recent articles addresses issues of Total Quality Management, approaching the issue from different perspectives and utilizing different methodologies for their analyses.
Mani (1995) offers a case study in the implementation of a TQM approach in the Internal Revenue Service. Mani offers empirical data on the impact of TQM in the IRS. The latter is a public agency, and the analysis by Mani has implications for other public agencies. Improvements in productivity and customer service in the IRS were achieved, and the questions is whether these changes were brought about because of the use of TQM. Mani also asks whether TQM is to be considered a change or simply the reinforcement and expansion of existing positive practices described in the traditional art and science of public administration. The issue to be addressed by Mani's research is whether implementation of TQM is the reason positive changes were made and what mechanism might be involved if TQM were responsible for these improvements.
The impetus for the adoption of TQM was a problem in the IRS in 1985 as IRS Service Centers were falling behind. One cause of the problems was a complete computer system conversion at 10 service centers, but once the problems were solved, the processing rate was improved until it was the fastest ever achieved. More problems resulted and caused concern in the public. TQM was implemented beginning in 1986 as a response to the demands of customers. Resistance to change was noted and expected. The implementation involved a shift to a focus on quality. Mani notes a number of important elements to be considered in performing such an implementation.
The method for analyzing the benefits is noted, and a number of indicators are described, quantified, and analyzed. Mani finds that TQM may only be one of several factors affecting these indicators, including increases and decreases in congressional appropriations, major innova...