Different interpretations of a “fixed” concept: Examining Juran's cost of quality from an actor-network perspective
AbstractPurpose – 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. Design/methodology/approach – 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. Findings – 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. Research limitations/implications – 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. Practical implications – 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. Originality/value – Although the cost of quality is an important management accounting technique, this is one of the few studies to have empirically examined it.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Emerald Group Publishing in its journal Accounting, Auditing & Accountability Journal.
Volume (Year): 21 (2008)
Issue (Month): 3 (April)
Contact details of provider:
Web page: http://www.emeraldinsight.com
Postal: Emerald Group Publishing, Howard House, Wagon Lane, Bingley, BD16 1WA, UK
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Preston, Alistair M. & Cooper, David J. & Coombs, Rod W., 1992. "Fabricating budgets: A study of the production of management budgeting in the national health service," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 561-593, August.
- repec:ner:dauphi:urn:hdl:123456789/1094 is not listed on IDEAS
- Chua, Wai Fong, 1995. "Experts, networks and inscriptions in the fabrication of accounting images: A story of the representation of three public hospitals," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 111-145.
- Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Chris Harris).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.