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Given the fact that the Greek food and beverage (F&B) sector, along with the tourism sector, is the basis of Greek economy, the purpose of this paper is to depict the extent to which Greek F&B enterprises have embraced quality costing, as a means toward economic development and quality assurance. Since no previous research has taken place in this area, the paper aims to analyze whether the quality costing approach has been adopted, in order to achieve quality improvement and a reduction of production costs.

As the variables in this research are mostly nominal, and no similar work has been previously conducted in Greece, an exploratory approach is adopted, specifically multiple correspondence analysis. This approach enables the researcher not only to analyze the phenomenon in a more holistic way, but also to highlight potential issues and questions that have not been previously identified.

The research concludes that Greek F&B enterprises have not yet accepted the assumption that quality costing leads to a reduction of production costs and to quality improvement. Furthermore, a second analysis highlights that “turnover” and “ISO-HACCP systems” are the most dominant demographic variables, which have a direct relationship to prevention and internal failure costs.

Since the Greek F&B industry constitutes the larger “employer” of domestic manufacturing, this research sheds light on the role that quality costing plays in the development and success of the Greek F&B sector, by exploring the approach that has been adopted by F&B enterprises, as well as the economic outcome of this process.

The purpose of this paper is to explore how the sophistication of a quality costing system depends on the quality management maturity (QMM) level in Food and Beverage (F&B) enterprises. Since no previous research has taken place in this area, the paper aims at analyzing the relationships between quality costing and the specific variables that define the various maturity stages.

A structured questionnaire was used to survey 457 F&B companies. This produced 104 usable responses (23 percent response rate). Multidimensional correspondence analysis (MCA) with hierarchical cluster analysis (HCA) were used to detect and represent underlying structures in the categorical data set and to detect possible clusters between variables.

The more mature a company’s QMM, the more emphasis they placed on appraisal quality costs and effective use of quality costs information. Prevention costs have no statistically significant connection with the level of maturity. A generalized “expensive” use of quality costing, with no focus on problematic areas and possible solutions, does not always lead to the resolution of problems.

A complicated – and some think unfair – tax system, combined with limited cash liquidity constitutes an unstable environment for Greek companies, in which they have to survive and develop. This environment does not support quality costing, thus resulting in limited interest by company management in participating in the authors’ research. Furthermore, the Greek Uniform Chart of Accounts and the Greek Accounting Standards do not include specific quality-related accounts, making it difficult for companies to measure quality costs and for researchers to investigate the quality costing field.

It is the first time that QMM levels of Greek F&B companies have been reported. The research explores the characteristics that a quality costing system of Greek F&B organizations develop at the various maturity levels. The analysis uses an exploratory method – MCA – which can highlight intense correspondences of characteristics and clusters, which cannot be predicted in advance.

The purpose of this paper is to examine the longitudinal evolution of quality costs measurement, depicted in 99 real data studies of the last 30 years. A meta-analysis of these articles is conducted, in order to highlight the evolution of the variables that have been used for the study of quality costing, in relation to the date of publication, business sector and geographical origin of each paper.

The analysis of the cost components has been conducted with the use of multiple correspondence analysis, which is a useful tool for the exploration of the interrelations among all elements, aiming at the identification of the dominant and most substantial tendencies in their structure.

The findings suggest that the level of analysis of quality costs is related to the date of publication, the business sector and the origin of each research. Furthermore, it is pointed out that the most prominent prevention costs are related to suppliers’ assurance, internal audit and new product’s design and development. Appraisal costs are mostly defined by quality audits and procurement costs, while failure costs by defect/failure analysis, low quality losses, complaint investigation and concessions and warranty claims.

The present paper is a longitudinal meta-analysis of 99 quality cost papers that have been published in the last 30 years. It explores the evolution of research in quality costing, not only in relation to the cost components in use, but also in terms of date of publication, business sector and geographical origin of the studies.

The purpose of this paper is to investigate in which management aspects could Six Sigma (SS) methodology help the organization that implements it. Another subject to be examined is the integration of SS and other quality management systems (QMSs) in practice and in a theoretical way.

A questionnaire was addressed to 146 Greek companies of all business sectors, with at least one QMS; here was ISO 9001:2008. It included questions concerning the importance of the critical success factors (CSFs) of QMSs and performance measures after the implementation of ISO 9001. Correspondence analysis was used for the analysis of the data. A theoretical investigation in literature was also accomplished to express the characteristic aspects of SS.

Companies implementing SS seemed to outperform the companies without it, in the importance given in most CSFs and equally in the performance measures. People-oriented factors distinguished as more important, and this is consistent with the literature concerning SS.

This paper provides information for practitioners and researchers about SS methodology and presents some of its advantages, deriving from its integration with ISO 9001 QMS.

It makes available a perspective of SS deployment in Greek organizations. It also clarifies points that demonstrate the differentiation of SS from other quality approaches and the case of integration with ISO 9001. It also presents the demographic profile of the companies that implement SS.

The aim of the paper is to study and propose a model of the effect of entrepreneurial culture on innovation, with the country's relevant institutional framework as a mediator. The model applies to the field of wine industry within the Greek institutional framework.

The research population consists of wineries in Greece. A questionnaire was used to collect the data. Due to the fact that the model includes latent variables and indirect effects, the partial least squares (PLS) algorithm and the SMART-PLS software were chosen to analyze the data. The effect of entrepreneurial culture and institutional framework on innovation was examined as well as the role of institutional framework as a mediator.

It was found that entrepreneurial culture affects innovation positively and statistically significantly. What is more, it was found that the Greek institutional framework affects innovation negatively and statistically significantly. Finally, institutional framework negatively mediates between entrepreneurial culture and innovation, highlighted as a partial mediator.

It is highlighted that it is up to entrepreneurs themselves to succeed. Furthermore, policymakers have to take the necessary measures to improve the external business environment of Greece. Indeed, entrepreneurship can succeed even further if the external environment is favorable.

It is interesting that despite the negative effect of institutional framework on innovation, the indirect positive effect of entrepreneurial culture on innovation is still statistically significant. This means that entrepreneurs who have the right mindset can overcome external barriers.

The present paper is an effort towards an integrated depiction of the quality costs of supermarkets in Greece. The purpose of the survey was to investigate to what extent the P-A-F model is used by Greek trade companies in the years of economic turmoil. Furthermore, it analyses how the quality costing process differentiates itself according to a number of demographic variables (size, number of employees, number of branches, ISO/HACCP certification).

The survey was conducted in 159 Greek supermarkets via a questionnaire. The method of Multiple Correspondence Analysis was successfully implemented in the process of answering the above mentioned questions.

The survey highlighted the limited use of quality costing practices among supermarkets. The way companies monitor quality costs proved to be highly dependent on their size, the economic circumstances and other variables (i.e. ISO/HACCP certification). Furthermore, our research provides evidence that prevention plus appraisal costs “balance” with failure costs at 83% of quality conformance.

The present study offers a first insight into the attitude of Greek supermarkets towards quality costing implementation. Moreover, it is enriched with empirical findings on the interrelations among the quality cost categories, which support and verify “the new COQ model”. Finally, given the fact that the majority of published research papers focus on quality costing in manufacturing companies, we chose to examine supermarkets, as a first attempt towards the analysis of quality costing in retail companies in Greece.

The purpose of this paper is to examine the level of the importance and implementation of the critical success factors (CSFs) required for the appropriate function of a quality management system (QMS) in ISO 9001:2008-certified companies and the differences between the CSFs and the demographic variables of the companies.

A research project was carried out in Greek companies from all business sectors using the questionnaire technique. The selected companies all implement a QMS in accordance with the ISO 9001:2008 standard. Correspondence analysis, a methodology from the multidimensional statistics field, was also used to identify significant differences between the importance and implementation levels of the CSFs of the QMS.

The importance that quality assurance managers attribute to these CSFs was high enough in most categories, but there was a significant difference in the implementation level, which displayed much lower scores. The most important factors seem to be management commitment, education, and communication, while the least important were the availability of data and use of statistics. Differences between categories of demographic variables were present only for the firm size variable.

The study was based on the perception (i.e. subjective data) of only one quality manager/representative of each company.

The paper provides information to certified companies in Greece on the differences in the importance and implementation levels of quality management practices (especially for hard factors) and motivation to investigate possible causes. Moreover, the most important factors for the successful implementation of ISO 9001 are presented.

This paper describes the implementation and given importance of the CSFs in companies with experience of the ISO 9001:2008 standard and for the analysis of the data a methodology from the multidimensional field is applied, with the complementary use of some special tables of coincidences.

The purpose of this paper is to examine the benefits of ISO 9001 certification and the association between them, the level of implementation of the critical success factors (CSFs) required for the appropriate functioning of the quality management system in ISO 9001:2008 certified companies and between other demographic variables.

A research project was carried out in Greek companies from all business sectors using the questionnaire technique. The selected companies implement a quality management system in accordance with the ISO 9001:2008 standard. Correspondence analysis, a methodology from the field of multidimensional statistics, was used to identify significant differences between the effects on performance and other variables such as the implementation level of CSFs relating to the quality management system and years of certification.

External benefits seem to be more important than internal benefits. The least important benefits were mostly business results, such as profits, costs and market share. Differences were detected between the level of performance and certain demographic variables such as the use of International Organization for Standardisation (ISO) alone, size and years of certification. The certified companies have generally benefited from ISO implementation.

The study was based on the perceptions (subjective data) of only one quality manager/representative from each company. The motives for ISO certification, which can seriously affect the benefits derived, were not examined.

The measures presented here can be used by certified companies to evaluate performance (financial or not) related to ISO 9001 certification and to discover those factors that contribute to the better exploitation of the ISO 9001:2008 standard.

This paper aims to evaluate performance since the implementation of the ISO 9001:2008 standard in Greek companies, which are confronting a tough economic environment and to analyse this data with a methodology from the multidimensional field, with the complementary use of some special tables of coincidence.

The purpose of this paper is to put forward and classify the critical success factors (CSF) of Six Sigma implementation, as well as the tools‐techniques that it utilizes in all the phases of the Define‐Measure‐Analyze‐Improve‐Control (DMAIC) structured methodology.

A literature review of Six Sigma's CSF has been realized and also an attempt to connect them with the enablers of European Foundation for Quality Management (EFQM). A literature review of the tools and techniques utilized follows and a categorization of them according to the phase of the DMAIC.

The paper has collected a list of 32 CSF which were classified according to the five EFQM enablers, and the soft‐hard differentiation. A list of 39 tools/techniques used in the different phases of DMAIC and the ISO 13053‐1 suggestions has also been referred.

The final classifications of CSF and techniques of Six Sigma methodology could be a valuable tool for Six Sigma academics and professionals to understand and implement the methodology in the appropriate way.