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This paper aims to examine the reasons why introducing a “fixed” management accounting technique, such as Juran's cost of quality technique, results in different, rather than similar outcomes.

Actor‐Network Theory (ANT) was used to examine events in a longitudinal case study where Juran's cost of quality technique was introduced into two manufacturing plants of the same organisation.

Both plants developed the cost of quality in significantly different ways to Juran's “fixed” cost of quality technique. In addition, significant differences were also found between the plants, despite the intention to replicate the cost of quality from one plant to the other.

Although the precise circumstances of the plants in the case study are unique, the principles of ANT that describe how the cost of quality was introduced and the differences that were observed, are likely to be relevant to other organisations and techniques.

The practical implications of this study are that “fixed” techniques – such as Juran's cost of quality – are not fixed and are unlikely to be implemented in “textbook” fashion. To manage the innovation process better, practitioners need to understand the heterogeneity of actors' interests, the variety and complexity of the context and the iterative, recursive nature of the innovation process.

Although the cost of quality is an important management accounting technique, this is one of the few studies to have empirically examined it.

The purpose of this paper is to critically examine existing models for cost of quality. Having identified issues and limitations of historic models, develop and implement a novel, structured hybrid cost of quality model to identify and effectively manage cost of company’s product.

A theoretical framework is proposed based on an integration of three existing, historical cost of quality models into a structured hybrid model. Subsequently, an exploratory pilot case study in a manufacturing environment is described that illustrates the value of the model.

The paper manages to find how a hybrid model can help identify cost of quality more accurately than the traditional models. Thanks to the new model, the author shows how gaps between product’s theoretical and actual costs can be highlighted. This allows management to drive down cost of quality and improve business performance.

The model would benefit from a company-wide implementation. The present study provides a starting point for further research in the international manufacturing sector.

The framework improves the knowledge of cost of quality by providing a new case study with full results and analysis from a UK-based manufacturing company. It provides a critical re-evaluation of available literature, including the most recent publications as far as practically possible within timescale available. The study shows the importance of comprehensive cost collection if companies are to have the right data needed to manage business excellence.

The paper presents a development of the first structured hybrid model for measuring cost of quality using the strongest points of main three approaches and addresses their limitations. It gives new arguments against allocation of some cost elements within BS 6143-2:1990, resulting in recommendations for further brainstorming of pros and cons of the suggestion.

The purpose of this study is to present a report on the development of an improved mathematical model for quantifying the cost of quality. In addition, a simulation model is developed using real-life industrial data; the model is used to investigate the impact of certain quality control level plans on cost of quality.

The cost of the quality model was developed based on the reported literature and suggestion from the company quality control manager. An extensive discussion was conducted with the quality control supervisors in the company to develop some quality control plans to investigate their impact on cost of quality. A simulation model that represents a specific section of the process at the company was used to carry out the investigation. The results were analysed and compared with some important findings reported in the literature that describe the characteristics of costs of quality.

The simulation work provides valuable insights into the behavior of the different components that constitute the total cost of quality. The results show that reduction of failure costs can be achieved at low or no-subsequent increase in the non-conformance expenditure. In addition, it seems that the traditional accounting system approach may no longer be adequate since it depends mainly on direct labour costs. The results indicate that the direct labour cost is only contributing by about 3 percent of the total cost of quality.

This paper focuses on the development of a comprehensive model for quantifying the cost of quality in a semiconductor company. Future research is needed to expand the model for more complex process configuration. In addition, the developed model could be extended to deal with variant defect rates.

This study presents an advanced theoretical model for cost quality that enhanced models of quality presented in the literature. Using the developed cost of the quality model, a comprehensive simulation was carried out to investigate the impact of some quality plans on cost of quality. The study clearly indicates important evidence to justify the implementation of cost of quality models in real-life industry.

In this study, an integrative approach of customer satisfaction and cost of quality has been proposed for the value analysis of products based on a cost–benefit ratio.

For the integrative approach, Kano and prevention-appraisal-failure (PAF) models have been applied. By the proposed approach, the value of products can be analyzed according to customer viewpoints and cost of quality. Four products of a home appliance company have been used to examine the new approach.

Findings indicate the priorities of the studied products as stove, TV, fridge and washing machine, respectively. Such a set of prioritized products plays a strategic role in the competitive advantage of the studied company.

In this study, the weights of the cost of quality items have been assumed as equal. Also, the costs of quality items were limited to the most important ones at the studied company. However, more cost of quality items might be considered in different case studies.

In this study, the Kano and PAF models have been considered simultaneously for product value analysis from the viewpoint of customers. In addition to the classic method of value analysis which is merely based on previous events, the proposed approach is typically proactive.

The purposes of this study are to examine the relationship between the distribution of quality costs and the level of maturity of an organization's quality system, to assess the extent to which effective COQ systems and maturing quality systems affect organization performance, and to determine why some organizations do not utilize COQ systems.

A survey instrument was developed to determine the distribution of total quality cost among the four ASQ categories. The instrument also assesses the maturity of the organization's quality system using the ANSI/ISO/ASQ Q9004‐2000 performance maturity level classification system. Correlation analysis was used to examine the relationships between quality costs and quality system maturity.

External failure costs were found to decline as a percentage of total cost of quality (COQ) as an organization's quality system matures. Total COQ was found to increase as an organization moved from a very low level of quality system maturity to a higher level. Sales and profit growth were not significantly correlated with the presence of a quality cost system or with the level of maturity of the quality system. Lack of management support was found to be the most common reason why organizations do not systematically track quality costs.

Additional research is needed to determine the relationship between the presence of a COQ system and its effective integration with the quality system and organizational outcomes. Future research is needed to expand the study beyond the boundaries of the USA. Future research involving longitudinal studies would be beneficial in more accurately assessing the nature of the changes in COQ distribution over time.

The findings of this study suggest that organizations planning to implement a COQ system should ensure that management supports the program and is prepared for a short‐term increase in total COQ. These findings also support the often‐suggested expectation that in the long run the COQ system will lead to a significant reduction in external failure costs.

Systematic measurement of COQ is underutilized in practice. This study systematically examines why this is the case. In addition the study provides information that can be useful in justifying implementation of COQ measurement systems.

Notes that in many organizations, quality management fulfills a role which is not measured or even quantitively estimated. Notes that elements such as sales and productivity are principally dollar‐oriented and that the quality manager will feel an outsider if he/she is unable to communicate in such terms. Suggests that the quality economics principle has been used to overcome this communication gap. Looks at factors such as cost of quality and value of quality, net value‐added productivity and quality by objectives. Notes that the integration of cost of quality, added value productivity and quality by objectives complements the economic value of quality.

The traditional view of quality treats it as an economic good which can be developed by incurring costs. Proponents of total quality management have rejected the traditional view and stress the complementary nature of cost and quality. Reconciles these two views as different manifestations of the same underlying phenomenon within the same strategic framework. This requires precise definitions of quality concepts such as conformance and performance quality. The organization first examines its current position within this framework. The definitions of quality help sharpen the formulation of strategic objectives and the framework helps in mapping out a policy for moving the firm from the current position to the desired position. In addition, also determines the operating systems of quality management by how quality is defined in the organization. In conjunction with the strategic direction, the operational management procedures facilitate the process of cost management.

The purpose of this paper is to develop two models in the field of cost of quality. One model would be for estimating/calculating cost of quality and the second model would be for implementing cost of quality system in an industry.

Although most industries are aware of the benefits of cost of quality, only a few of them are using it in their organization because they do not know how to calculate and implement same. Hence, to help those industries, simple models are proposed for calculating cost of quality and for implementing cost of quality system.

Cost of quality models are developed and later on they are validated through a case study. It is observed that by implementing same, the cost of quality reduced significantly in the chosen industry.

Average industries do not have resources to hire the services of consultants to implement cost of quality systems in their industries, therefore the simple models proposed in the paper will be of great value to them.

Discussing quality as a series of customer‐supplier relationships, the writer shows the need for cost of quality evaluation in service industries and outlines the differences between cost of quality evaluation in service and other industries. The use of cost of quality as a tool for quality improvement is discussed.

The dynamics of quality performance and quality cost are gaining renewed interest in quality management literature. Using large sample secondary data, the purpose of this paper is to build up empirical evidence for increasing quality performance in manufacturing in the long-run. The authors then examine whether it is possible to reduce internal and external failure cost over time without increasing prevention and appraisal expenditures in return. Finally, a scale effect in reducing quality cost is measured to clarify the long-run dynamics between quality cost and quality performance.

The authors conduct statistical analysis on a large sample secondary data set to reveal relationships between total cost of quality, its components and overall quality performance.

Significantly higher quality performance and lower quality cost are observed in the long-run. Quality costs grow less than half as fast as sales volume, pointing to a significant scale effect in quality cost reduction.

Businesses can use these implications for targeting failure costs and budgeting appraisal and prevention costs. Based on company-specific historical learning behavior through prevention and appraisal activities, an increasingly reliable prognosis of failure cost shall be possible.

For the first time, quality performance and cost dynamics are assessed using a secondary data set with more than 400 observations. A scale effect for quality cost reduction is measured. The results are of great importance to quality management practice and research.