TY  - JOUR
AB  - Appraises that the quality circle programme is one of the enablers of total quality management (TQM) projects. Points out that a considerable number of quality circles fail throughout the world in spite of their contributions toward attaining TQM objectives. Claims that lack of financial accountability causes management to underestimate the contributions of quality circles. Suggests a framework to financially account for quality circle programmes. Describes the efforts made to validate it by attempting implementation in a medium size manufacturing enterprise. Presents financial statements concerning a quality circle prepared using a commercially available accounting package. Concludes by discussing the future scope and issues connected with the implementation of the proposed quality circle accounting system.
VL  - 7
IS  - 4
SN  - 1463-4449
DO  - 10.1108/14634449910283543
UR  - https://doi.org/10.1108/14634449910283543
AU  - Devadasan S.R.
AU  - Karthikeyan M.
AU  - Kannan K.
AU  - Sundararaj G.
AU  - Balamurugan K.
PY  - 1999
Y1  - 1999/01/01
TI  - Financial accounting system for quality circle programmes
T2  - Participation and Empowerment: An International Journal
PB  - MCB UP Ltd
SP  - 72
EP  - 87
Y2  - 2024/04/25
ER  -