دانلود رایگان مقاله انگلیسی مرتبط سازی حسابداری مدیریت استراتژیک و سیستم های مدیریت کیفیت - امرالد 2018

Abstract

Purpose – Quality management is gradually becoming an area of interest among management accounting practitioners and scholars because of its significant effects on performance and increasing adoption by organizations. Therefore, the purpose of this paper is to explore the relationships between these two broad disciplines and provide guidelines for their joint consideration. Design/methodology/approach – Two specific management innovations are analyzed in detail: strategic management accounting (SMA) and ISO 9000 quality management system (QMS). Such an analysis includes a literature review of both frameworks, the identification of benefits associated with their simultaneous application and the design of a comprehensive model integrating their individual principles. Findings – It is concluded that these management schemes are compatible and complementary from a theoretical standpoint; and that, therefore, their combined implementation might help organizations improve overall performance. It is also argued here that their use in conjunction could facilitate the spread of SMA techniques and the full exploitation of QMSs. Originality/value – A new management system proposing the incorporation of SMA tools into traditional QMSs is introduced, and some recommendations for its practical use are presented.

6. Summary and conclusions

It can be claimed that, although rather superficially, the association between management accounting and quality management has lately begun to be addressed in literature. During the last few decades, several management accounting scholars have stressed the importance of considering the implications of TQM principles when developing new management control models (see Hilton, 2005; Johnson, 1994; Kaplan, 1983; Shank and Govindarajan, 1995). Coincidentally, quality management specialists have started to acknowledge the advantages of incorporating accounting and financial components into quality programs (see Gryna, 1998; Rodchua, 2006; Schiffauerova and Thomson, 2006; Sower et al., 2007; Tye et al., 2011). Furthermore, some general findings about the reciprocal effects of these two disciplines when applied in conjunction have been reported in international journals (Fullerton et al., 2014; Hoque and Alam, 1999; Modell, 2009). The aim of this paper is to contribute to this integrative trend through the exploration of the relationships between two specific frameworks: SMA and QMS.

Since its promising emergence in the last years of the past century, SMA has not achieved significant levels of adoption among organizations (Bromwich, 1999; Guilding et al., 2000; Lord, 1996; Nixon and Burns, 2012; Roslender and Hart, 2003; Shank, 2006). Nevertheless, the reasons for this state of affairs seem to be related to certain lack of understanding of the SMA theory as a whole (Guilding et al., 2000; Langfield-Smith, 2008) and the blurred limits of its scope (Lord, 1996), rather than to the ineffectiveness of the individual tools it comprises (see Cinquini and Tenucci, 2007; Collier and Gregory, 1995). Therefore, it is suggested that, if such valuable strategic tools were framed by a comprehensive management system that provided precise guidance for their systematic and coordinated use and highlighted their usefulness for achieving collective strategic goals, managers would be more prone to utilize them. The model proposed by the ISO 9000 family of standards, also known as QMS, appears as a proper overall management structure to support the implementation and running of SMA techniques for two different reasons: first, the adoption of the process approach and written procedures, which are basic requirements established in the ISO 9001 standard, facilitates the harmonious integration into the management system of new associated practices such as, for example, attribute costing, brand valuation, lifetime customer profitability analysis and strategic costing.