Volume 31, Number 1, 2026

Hard Quality Management as a Mediator between Soft TQM Practices and Financial Sustainability in Higher Education

Abbos Utkirov ^{a*, b
a} Westminster International University in Tashkent (WIUT), Uzbekistan
autkirov@gmail.com
^b Management Development Institute of Singapore in Tashkent, Uzbekistan
autkirov@mdist.uz

ABSTRACT

Total Quality Management (TQM) is increasingly adopted by higher education institutions (HEIs) to enhance institutional effectiveness amid growing performance and accountability pressures. However, limited empirical evidence explains how TQM practices translate into financial and non-financial performance outcomes. This study investigates the mediating roles of Hard Quality Management practices and Non-Financial Performance in the relationship between Soft Quality Management practices and Financial Performance in HEIs. A quantitative research design was employed, using survey data collected from academic and administrative staff across public and private institutions. Hypothesised direct and indirect relationships were examined through mediation analysis using Hayes’ PROCESS macro, allowing for robust assessment of multiple mediation pathways. The findings show that Soft Quality Management practices significantly strengthen Hard Quality Management practices and Non-Financial Performance. Both mediators partially transmit the effects of Soft Quality Management practices on Financial Performance, indicating complementary mechanisms. The persistence of direct effects confirms partial mediation, suggesting that TQM operates through both formal systems and behavioural-cultural pathways, reinforcing its role as a governance-oriented framework for institutional performance improvement.

JEL Classifications: M11, I21, L20

Keywords: total quality management, soft quality management, hard quality management, non-financial performance, financial performance, higher education institutions, mediation analysis

Cite this article: 

Utkirov, A., 2026, Hard Quality Management as a Mediator between Soft TQM Practices and Financial Sustainability in Higher Education, International Journal of Business, 31(1), 006. https://doi.org/10.55802/IJB.031(1).006