International Journal of Applied Quality Management最新文献

The successful implementation of quality management (QM) requires a change in both an organization's culture and structure. Consequently, as management accountants are organizational members their roles and systems will need to change to provide support for this QM implementation. This study found that although the majority of management accountants are involved in the implementation of quality concepts into the accounting area of the firm, there has been little modification of cost determination methods and limited development and use of quality related performance measures. Nevertheless, the overall results of this research imply that the role of the management accountant has altered due to the implementation of QM practices, but not to the degree indicated in the literature.

Management consulting organizations generally can plan to improve their earnings by two strategies. First, they can offer their services in a more efficient manner by using a minimum amount of resources. This is normally accomplished by employing common tools such as reengineering of the processes, continuous improvement, and target costing. Second, they can attempt to raise their market share or offer new types of services required by clients. For accounting firms, this means expanding their service horizons from traditional audit, tax, and systems consulting to more contemporary areas such as ISO 9000 and total quality management (TQM). The authors outline an approach for firms to successfully undertake the inclusion of quality audit services in their practices.

Davenport (1993a) has pointed out that the diffusion of innovation approach as a behavioral process change has been limited to the study of how new information technology can be successfully adopted, rather than “how innovation can improve organizational performance.” This article extends Davenport's challenge to bridge this research gap by applying the diffusion of innovation approach to study accounting and control systems as an administrative process innovation approach to improve business performance. We chose to study internal auditing because it constitutes an important aspect of an administrative process innovation program that is critical for improving business performance programs.

The objective of this research was to investigate the moderating effect of information technology (1T) infrastructure on the relationship between health care information management and quality performance within health care departments. The variables that were measured included both management and customer perceptions of quality, management of health care information (MOHCI), and IT infrastructure. This research focused on the determinants of departmental quality. The study conceptualized and developed measures for quality, MOHCI, and IT infrastructure variables. A significant relationship was observed between the management of health care information and quality performance. IT infrastructure exhibited a direct, rather than a moderating, effect on quality performance. The research also found/ that significant differences exist between customer and manager perceptions of quality.

Intangible investments constitute an emerging and important field of management. The objective of this article is to further consider the problem of intangible resource externalization from a theoretical as well as an operational point of view. The first section reviews the problem of defining intangibles; the second section considers the issue of outsourcing intangibles from a theoretical as well as an operational point of view; the third section reviews the practical issues (especially costrelated) of outsourcing, for two main intangible activities: research and development and information technology services (information logistics functions). The fourth section summarizes the main issues and discusses their implications for accounting analysis and practice.

The purpose of this article is to explore managerial perceptions of ISO 9000 standards. Previous surveys found general agreement that ISO 9000 registration influenced supplier selection, improved customer satisfaction, and enhanced operating efficiency. The present survey of production managers in 212 U.S. locations gathered data related to the perceived impact of registration on their businesses. Data analysis suggests strong agreement with benefits provided by improved documentation, the use of ISO 9000 as a marketing tool and greater export potential as a result of implementing these standards. Respondents did not agree that ISO 9000 provides positive benefits in product development or reduces production time. Annual sales were included to determine if there is a difference in perceived impacts based on firm size. Managers of smaller firms held a stronger belief that ISO 9000 registration results in cost reduction and increases export potential than did large firm managers. Small firms with less well developed export connections may find ISO 9000 registration useful in helping to establish a reputation that will help make the necessary connections in the export markets. The improvements in documentation of products and process may highlight areas of potential production efficiencies and possible cost reductions.

The use of process capability indices, which are statistical measures of process capability, is based on several assumptions. For instance, the process monitored is supposed to be stable and the process output should be approximately normally distributed. These assumptions are not always fulfilled in practice. This article focuses on the problem when the process monitored has an output which is non-normally distributed. After presenting a short literature review on research concerning process capability indices and non-normal distributions, the effect of skewness on estimates of process capability indices is studied using a simulation study based on lognormally distributed process outputs. It is found that the effect of skewness is relatively systematic. From the study it is clear that the effect of skewness on estimates of process capability indices is so severe that it has to be considered when studying the capability of a process. Otherwise, erroneous decisions might be made when improving the process studied. It is suggested that further research, for instance, focusing on correction-factors to use when the process output has different skew shapes might be meaningful. However, research focusing on totally new ways of estimating process capability is primarily encouraged.

This article develops game-theoretic hidden action models for examining the role of noisy audit technology and the extension of audit procedures in deterring material irregularities. We model two different types of games: (1) a game in which the auditor makes the acceptlreject decision after the primary audit, by sometimes going contrary to the audit signal, and (2) a game in which the auditor makes the accept/reject decision after the primary audit or after extending the audit. Nash strategies are analyzed, and the equilibrium behavior involves mixed strategies on the part of the auditor and the auditee. The key results of this analyses are: (1) increasing precision in audit effectiveness may result in increasing material irregularities, and (2) the increase in material irregularities can be avoided if the audit technology, that is, audit effectiveness and audit efficiency, exceeds the required critical values.

The article presents a concept to implement total quality management (TQM) in small and medium sized enterprises (SME) and is based on a yearlong collaboration between a college and local SME's. An annual course is developed and offered to both company participants and students who work together in project teams and in genuine projects at the companies. The course curriculum is presented and analyzed and the ability of the course to facilitate the companies' long-term quality strategies is discussed. The outcomes of the course, as reported by the companies, show that the collaboration has supported their long-term implementation of TQM.

This article provides an overview and discusses the implications for the recognition, measurement, presentation, and disclosure requirements for environmental remediation liabilities. The overview and discussion is based upon the American Institute of Certified Public Accountants' Statement of Position (SOP) 96-1 “Environmental Remediation Liabilities.” The article concludes with a discussion of the CPAs reporting responsibility and related issues with respect to this major contemporary issue. A primary goal of CPA firms is to provide quality service to clients, In the realm of financial reporting, quality service means providing clients with reliable information. An increasing number of small and large businesses are exposed to high costs and large potential liability for cleanup of environmentally hazardous material. Certified public accountants who provide compilation, review, or audit services with respect to a non-public entity's financial statements need to be aware of the disclosure and reporting implications of companies confronted with disposal and cleanup of hazardous material.