The latter claim is controversial. Although many adherents openly praise TQM, others have identified significant cost and implementation obstacles. Critics have suggested, for example, that TQM entails excessive retaining costs, consume inordinate amounts of management time, increase paperwork and formality, demands unrealistic employee commitment levels, emphasizes process over results, and fails to address the needs of small firms, service firms, or nonprofits. Indeed, the Wallace Company, a Houston oil-supply firm, filed Chapter 11 bankruptcy soon after winning the Baldrige Award, and TQM exemplar and Deming Award winner Florida Power and Light virtually eliminated its program over employee complaints of excessive paperwork. Moreover, empirical studies have not shown that TQM firms consistently outperform non-TQM firms.