An exploratory study on accounting for quality management in China

Zhijun LIN*, Stev Johnson

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

13 Citations (Scopus)

Abstract

Accounting, managerial accounting in particular, has developed some financial and nonfinancial measures to satisfy the needs for improving quality management in the last two decades. Quality-oriented accounting systems centered by the cost of quality (COQ) reporting and other nonfinancial measures of quality performance have been proven to be an effective tool for quality management in North America and other industrialized countries.This paper presents the results of a survey study on the applicability of the quality-oriented accounting measures under the business environment in China. We found that Chinese business managers and accountants have generally recognized the importance of quality management to firms' survival and growth. There is a general support for applying quality-oriented accounting information to assist quality control and management. However, the traditional nonfinancial measures of quality performance are currently preferred by a majority of the respondents, while the COQ reporting has not yet received sufficient support in practice in the country.

Original languageEnglish
Pages (from-to)620-632
Number of pages13
JournalJournal of Business Research
Volume57
Issue number6
DOIs
Publication statusPublished - Jun 2004

Scopus Subject Areas

  • Marketing

User-Defined Keywords

  • Cost of quality (COQ)
  • Management accounting
  • Quality
  • Quality management
  • Quality performance measurement

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