Quality management in the public sector accounting department - (un)avoidable quality costs and unlikely financial impacts

Abstrakti
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.
Päätekijät
Aineistotyyppi
Artikkelit Tutkimusartikkeli
Julkaistu
2017
Sarja
Aiheet
Julkaisu tutkimustietojärjestelmässä
Julkaisija
Inderscience
Julkaisun pysyvä osoite
https://urn.fi/URN:NBN:fi:jyu-201711244362Käytä tätä linkitykseen
Vertaisarvioinnin tila
Vertaisarvioitu
ISSN
1752-8224
DOI
https://doi.org/10.1504/IJAF.2017.088029
Kieli
englanti
Julkaisussa
International Journal of Accounting and Finance
Viite
  • 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. International Journal of Accounting and Finance, 7(3), 234-252. https://doi.org/10.1504/IJAF.2017.088029
Lisenssi
Open Access
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.

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