dc.contributor.author | Mättö, Toni | |
dc.contributor.author | Järvenpää, Marko | |
dc.contributor.author | Rautiainen, Antti | |
dc.contributor.author | Sippola, Kari | |
dc.date.accessioned | 2017-12-04T11:37:11Z | |
dc.date.available | 2018-05-17T21:35:27Z | |
dc.date.issued | 2017 | |
dc.identifier.citation | Mättö, T., Järvenpää, M., Rautiainen, A., & Sippola, K. (2017). Quality management in the public sector accounting department - (un)avoidable quality costs and unlikely financial impacts. <i>International Journal of Accounting and Finance</i>, <i>7</i>(3), 234-252. <a href="https://doi.org/10.1504/IJAF.2017.088029" target="_blank">https://doi.org/10.1504/IJAF.2017.088029</a> | |
dc.identifier.other | CONVID_27381925 | |
dc.identifier.other | TUTKAID_75855 | |
dc.identifier.uri | https://jyx.jyu.fi/handle/123456789/56108 | |
dc.description.abstract | This 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.iso | eng | |
dc.publisher | Inderscience | |
dc.relation.ispartofseries | International Journal of Accounting and Finance | |
dc.subject.other | cost classification | |
dc.subject.other | cost stickiness | |
dc.title | Quality management in the public sector accounting department - (un)avoidable quality costs and unlikely financial impacts | |
dc.type | article | |
dc.identifier.urn | URN:NBN:fi:jyu-201711244362 | |
dc.contributor.laitos | Kauppakorkeakoulu | fi |
dc.contributor.laitos | School of Business and Economics | en |
dc.contributor.oppiaine | Basic or discovery scholarship | fi |
dc.contributor.oppiaine | Laskentatoimi | fi |
dc.contributor.oppiaine | Basic or discovery scholarship | en |
dc.contributor.oppiaine | Accounting | en |
dc.type.uri | http://purl.org/eprint/type/JournalArticle | |
dc.date.updated | 2017-11-24T10:15:13Z | |
dc.type.coar | http://purl.org/coar/resource_type/c_2df8fbb1 | |
dc.description.reviewstatus | peerReviewed | |
dc.format.pagerange | 234-252 | |
dc.relation.issn | 1752-8224 | |
dc.relation.numberinseries | 3 | |
dc.relation.volume | 7 | |
dc.type.version | acceptedVersion | |
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.accesslevel | openAccess | fi |
dc.subject.yso | julkinen sektori | |
dc.subject.yso | kustannustehokkuus | |
dc.subject.yso | tapaustutkimus | |
dc.subject.yso | toimintatutkimus | |
dc.subject.yso | laatu | |
jyx.subject.uri | http://www.yso.fi/onto/yso/p7104 | |
jyx.subject.uri | http://www.yso.fi/onto/yso/p20596 | |
jyx.subject.uri | http://www.yso.fi/onto/yso/p10982 | |
jyx.subject.uri | http://www.yso.fi/onto/yso/p182 | |
jyx.subject.uri | http://www.yso.fi/onto/yso/p5029 | |
dc.relation.doi | 10.1504/IJAF.2017.088029 | |
dc.type.okm | A1 | |