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Title: Estilo de utilização da informação sobre custos da qualidade
Authors: Novas, Jorge
Coelho, Aida
Ramos Pires, António
Saraiva, Margarida
Keywords: Quality related costs
Interactive and diagnostic systems
Information to management
Issue Date: Jul-2013
Publisher: Universidad de Valencia (Espanha)
Citation: Novas, Jorge, Aida Coelho, António Ramos Pires e Margarida Saraiva (2013), “Estilo de utilização da informação sobre custos da qualidade”, In Atas do VII Congreso Iberoamericano de Administración Empresarial y Contabilidad e IX Congreso Iberoamericano de Contabilidad de Gestión, Universidad de Valencia, Espanha, ISBN: 978-84-695-7256-6.
Abstract: This work focuses on the broad topic of quality related costs (QRC), which has been largely discussed in the literature. Nevertheless, one of the least studied issues relates to the way companies use information about QRC. In this research the profile of use ofinformation on QRC is analyzed considering the model proposed by Simons (1991), from which it is possible to distinguish between an interactive and a diagnostic profile. The analysis of the data collected through a questionnaire survey to a sample of Portuguese certified companies (PCCs) involved the application of factor analysis, cluster analysis, one-way ANOVA and discriminant analysis. The results show that a substantial part of PCCs uses the information on QRC according to an interactive and diagnostic style. Managers of these companies use information about QRC to set goals, monitor their implementation and motivate participants (according to a diagnostic style), but also to foster organizational learning, the emergence of new ideas and strategies (according to an interactive style). About 30% of companies favor a diagnostic style of use of the information. However, about 32% of companies report negative values for both profiles, indicating that these companies undertake initiatives to prepare the information on QRC but their leaders do not use it in the management process.
ISBN: 978-84-695-7256-6
Type: article
Appears in Collections:GES - Artigos em Livros de Actas/Proceedings

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