The purpose of this paper is to analyze the effects on quality-related learning resulting from the use of the quality cost information (QCI). Specifically, this paper analyzes to what extent the diagnostic and interactive uses of QCI contribute to improve quality-related learning.
The proposed model was tested using a structural equation modeling procedure with AMOS and the data were collected through a questionnaire survey conducted on a sample of Portuguese certified companies.
The results shed light on expected relationships since the interactive style of use of QCI, unlike the diagnostic style of use, has a positive effect on quality-related learning. However, the diagnostic use of QCI was found to be a predecessor of the interactive use of QCI, in line with previous studies. Finally, diagnostic use of QCI exerts an indirect positive impact on quality-related learning through the interactive use of QCI.
This paper contributes to the body of research on the use of interactive and diagnostic systems, providing evidence that a balance between those systems improves quality-related learning.
The results show that the use of QCI to promote participation, dialogue and involvement of all participants (according to an interactive style of use), and not just to control the accomplishment of predetermined objectives (according to a diagnostic style of use), is a necessary condition for quality-related learning.
Despite the wide-ranging literature focused on the identification, measurement and reporting of QCI, less attention has been paid to how this information is used in the management process. The way in which the use of QCI can contribute to the improvement in quality-related learning is also an unexplored topic in the literature.
The authors are pleased to acknowledge financial support from Fundação para a Ciência e a Tecnologia and COMPETE (UID/ECO/04007-POCI-01-0145-FEDER-007659). The authors would like to thank Professor Ricardo Malagueño for the discussion of the paper at the 12th Iberoamerican Congress of Management Accounting, Catholic Pontifical University of Ecuador, Quito, June 13-15, 2018, and the valuable contributions of other participants. The authors would also like to thank the reviewers of this paper for their valuable comments.
Novas, J. and Saraiva, M. (2019), "Effects of the use of quality cost information on quality-related learning", Journal of Applied Accounting Research, Vol. 21 No. 2, pp. 283-308. https://doi.org/10.1108/JAAR-04-2019-0068Download as .RIS
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