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dc.contributor.authorMättö, Toni
dc.contributor.authorJärvenpää, Marko
dc.contributor.authorRautiainen, Antti
dc.contributor.authorSippola, Kari
dc.date.accessioned2017-12-04T11:37:11Z
dc.date.available2018-05-17T21:35:27Z
dc.date.issued2017
dc.identifier.citationMättö, T., Järvenpää, M., Rautiainen, A., & Sippola, K. (2017). Quality management in the public sector accounting department - (un)avoidable quality costs and unlikely financial impacts. <em>International Journal of Accounting and Finance</em>, 7 (3), 234-252. <a href="https://doi.org/10.1504/IJAF.2017.088029">doi:10.1504/IJAF.2017.088029</a>
dc.identifier.otherTUTKAID_75855
dc.identifier.urihttps://jyx.jyu.fi/handle/123456789/56108
dc.description.abstractThis paper investigates the nature of quality costs and the likelihood of their having financial impacts in the public sector. An illustrative quality development case project in an accounting department of a Finnish city administration is presented. The empirical data includes answers to a qualitative project question sheet, workshop material and participative observation. Quality problems are classified according to their quality cost category and the extent to which they are avoidable. Some of the quality costs proved unavoidable and some are likely to lack financial impact, exhibiting sticky cost behaviour. The study indicates that certain prevention and appraisal costs in the public sector might not deliver the desired outcomes because of such sticky behaviour of costs. Traditional quality thinking holds that increased prevention and appraisal investments decrease failure costs. However, the extent to which these costs are avoidable has not been analysed in previous studies.
dc.language.isoeng
dc.publisherInderscience
dc.relation.ispartofseriesInternational Journal of Accounting and Finance
dc.subject.otherjulkinen sektori
dc.subject.otherkustannustehokkuus
dc.subject.othertapaustutkimus
dc.subject.othertoimintatutkimus
dc.subject.othercase study
dc.subject.otheraction research
dc.subject.otherquality
dc.subject.otherpublic sector
dc.subject.othercost classification
dc.subject.othercost stickiness
dc.titleQuality management in the public sector accounting department - (un)avoidable quality costs and unlikely financial impacts
dc.typearticle
dc.identifier.urnURN:NBN:fi:jyu-201711244362
dc.contributor.laitosKauppakorkeakoulufi
dc.contributor.laitosSchool of Business and Economicsen
dc.contributor.oppiaineBasic or discovery scholarship
dc.contributor.oppiaineLaskentatoimi
dc.type.urihttp://purl.org/eprint/type/JournalArticle
dc.date.updated2017-11-24T10:15:13Z
dc.type.coarjournal article
dc.description.reviewstatuspeerReviewed
dc.format.pagerange234-252
dc.relation.issn1752-8224
dc.relation.volume7
dc.type.versionacceptedVersion
dc.rights.copyright© 2017 Inderscience Publishers. This is a final draft version of an article whose final and definitive form has been published by Inderscience. Published in this repository with the kind permission of the publisher.
dc.rights.accesslevelopenAccessfi
dc.relation.doi10.1504/IJAF.2017.088029


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