improving performance through linking it and tqm in vietnamese organizations thesis presented to the faculty of economics social sciences at university fribourg switzerland fulfillment requirements for degree doctor by thuy quynh loan nguyen from vietnam accepted on may 30 th 2006 proposal professor dr andreas meier first advisor marino widmer second neither approves nor disapproves opinions expressed a doctoral dissertation they are be considered those author decision council january 23 rd 1990 my parents husband daughter v acknowledgement would like express her sincerest gratitude supervisor prof his genuine invaluable guidance concern encouragement all throughout period this research study sincere thanks also due comments heinz gröflin who