Management And Accounting Web

Quality Cost and Models Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Quality Cost and Models Main Page | Deming Main Page

Adam, E. E. Jr. 1975. Behavior modification in quality control. The Academy of Management Journal 18(4): 662-679. (JSTOR link).

Adam, E. E. Jr. and W. E. Scott, Jr. 1971. The application of behavioral conditioning procedures to the problems of quality control. The Academy of Management Journal 14(2): 175-193. (JSTOR link).

Agacer, G. M., D. W. Baker and L. Miles. 1994. Implementing the quality process at Southwire Company. Management Accounting (November): 59-63.

Aghili, S. 2009. A six sigma approach to internal audits. Strategic Finance (February): 38-43.

Aghili, S. 2011. Throughput metrics meet six sigma. Management Accounting Quarterly (Spring): 12-17.

Akao, Y. 1991. Hoshin Kanri: Policy Deployment for Successful TQM. Productivity Press.

Albright, T. L. and H. Roth. 1992. The measurement of quality costs: An alternative paradigm. Accounting Horizons (June): 15-27. (Summary).

Albright, T. L. and H. Roth. 1993. Controlling quality on a multidimensional level. Journal of Cost Management (Spring): 29-37. (Summary).

Albright, T. L. and H. P. Roth. 1994. Managing quality through the quality loss function. Journal of Cost Management (Winter): 20-37. (Summary).

Allen, C. 2011. Benefits of effective quality control systems in accounting firms. The CPA Journal (January): 52-57.

Amar, A. D. 1984. Japanese production management - Just-in-time and total quality control: Review and critique. Mid-Atlantic Journal of Business (Summer): 55-59.

Anand, K. S., M. F. Pac and S. Veeraraghavan. 2011. Quality-speed conundrum: Trade-offs in customer-intensive services. Management Science (January): 40-56.

Anandarajan, A. and C. Viger. 2001. The role of quality cost information in decision making: An experimental investigation of pricing decisions. Advances in Management Accounting (10): 227-249.

Anderson, S. W. and K. Sedatole. 1998. Designing quality into products: The use of accounting data in new product development. Accounting Horizons (September): 213-233. (Summary).

Ashton, R. H. 2007. Value-creation models for value-based management: Review, analysis, and research directions. Advances in Management Accounting (16): 1-62. (Models of value creation including the balanced scorecard, the Baldrige quality award criteria, the Deming management method, the service-profit chain, and the Skandia intellectual capital model are compared).

Atkinson, A., J. Hamburg and C Ittner. 1994. Linking Quality to Profits. Montvale, NJ: Institute of Management Accountants and Milwaukee, WI: ASQC Quality Press.

Atuahene-Gima, K. 2003. The effects of centrifugal and centripetal forces on product development speed and quality: How does problem solving matter? The Academy of Management Journal 46(3): 359-373. (JSTOR link).

Bakos, Y. and C. Dellarocas. 2011. Cooperation without enforcement? A comparative analysis of litigation and online reputation as quality assurance mechanisms. Management Science (November): 1944-1962.

Balachandran, K. R. and S. Radhakrishnan. 2005. Quality implications of warranties in a supply chain. Management Science (August): 1266-1277. (JSTOR link).

Bandyopadhyay, J. K. 1993. Poka yokay systems to ensure zero defect quality manufacturing. International Journal of Management 10 (1): 29-33.

Ball, S. 2006. Making the cost of quality practical. Strategic Finance (July): 34-41.

Ballou, B. and N. H. Godwin. 2007. Quality of "work life". Strategic Finance (October): 40-45.

Barker, T. B. 1990. Engineering Quality by Design: Interpreting the Taguchi Approach (Statistics, a Series of Textbooks and Monographs). Marcel Dekker.

Benjamin, B. A. and J. M. Podolny. 1999. Status, quality, and social order in the California wine industry. Administrative Science Quarterly 44(3): 563-589. (JSTOR link).

Besterfield, D. H. 1979. Quality Control: A Practical Approach. Prentice-Hall, Inc.

Bhimani, A. and P. S. Mulder. 2001. Managing processes, quality, and costs: A case study. Journal of Cost Management (March/April): 28-32.

Bhote, K. 1988. World class quality: Design of experiments made easier, more cost effective than SPC. American Management Association.

Bhote, K. R. and A. K. Bhote. 1999. World Class Quality: Using Design of Experiments to Make it Happen. American Management Association.

Bledsoe, N. L. and R. W. Ingram. 1997. Customer satisfaction through performance evaluation. Journal of Cost Management (Winter): 43-50.

Boyle, D. M., J. F. Boyle and B. W. Carpenter. 2015. Insights into the SEC's accounting quality model. The CPA Journal (May): 16-21.

Briner, R. F., F. A. Wiebe and S. A. Zahra. 1984. Management accountants: Don't overlook quality circles. Management Accounting (December): 45-49.

Brinkman, S. L. and M. A. Applebaum. 1994. The quality cost report: It's alive and well at Gilroy Foods. Management Accounting (September): 61-65.

Brockner, J. and T. Hess. 1986. Self-esteem and task performance in quality circles. The Academy of Management Journal 29(3): 617-623. (JSTOR link).

Brook, Q. 2010. Lean Six Sigma and Minitab: The Complete Toolbox Guide for All Lean Six Sigma Practitioners, 3rd edition. OPEX Resouces Ltd.

Brown, S. A. 1996. What Customers Value Most : How to Achieve Business Transformation by Focusing on Processes That Touch Your Customers: Satisfied Customers, Increased Revenue, Improved Profitability. John Wiley & Sons.

Brown, S. A. 1999. Strategic Customer Care : An Evolutionary Approach to Increasing Customer Value and Profitability. John Wiley & Sons.

Browne, B. 2015. Sys-Tao: Western Logic - Eastern Flow. An Emerging Leadership Philosophy. Millichap Books. The Sys-Tao Way (Profound knowledge of the Real Thing) - Bob Browne's Ongoing Discussion Thought Piece.

Brussee, W. 2004. Statistics for Six Sigma Made Easy. McGraw-Hill.

Bruttin, F. and D. Dean. 1998. Exposing a cost black hole while improving quality and compliance through integrated risk management. Proceedings WorldPharm98. Philadelphia: 22-24.

Buehlmann, D. M. and D. Stover. 1993. How Xerox solves quality problems. Management Accounting (September): 33-36.

Business Week. 1982. Quality: The U.S. drive to catch up. (November 1): 66-80.

Burke, J. A. and R. S. Polimeni. 2012. What CPAs need to know about quality control assurance systems. The CPA Journal (January): 56-61.

Butterfield, R. 1987. A quality strategy for service organizations. Quality Progress (December):

Caldwell, C., J. Brexier and T. Gillem. 2005. Lean Six Sigma for Healthcare: A Senior Leader Guide to Improving Cost and Throughput. Productivity Press.

Caltrider, J., D. Pattison and P. Richardson. 1995. Can cost control and quality care coexist? Management Accounting (August): 38-42. (Summary).

Campanella, J. ed. 1999. Principles of Quality Costs: Principles, Implementation, and Use. American Society for Quality.

Carlson, D. A. and S. M. Young. 1993. Activity-based total quality management at American Express. Journal of Cost Management (Spring): 48-58.

Carr, L. P. 1995. Cost of quality - Making it work. Journal of Cost Management (Spring): 61-65.

Carr, L. P. 1995. How Xerox sustains the cost of quality. Management Accounting (August): 26-32. (Summary).

Carr, L. P. and L. A. Ponemon. 1992. Manager's perceptions about quality costs. Journal of Cost Management (Spring): 65-71.

Carr, L. P. and L. A. Ponemon. 1994. The behavior of quality costs: Clarifying the confusion. Journal of Cost Management (Summer): 26-34. (Summary).

Carr, L. P. and T. Tyson. 1992. Planning quality cost expenditures. Management Accounting (October): 52-56.

Carr, S., Y. T. Mak and J. E. Needham. 1997. Differences in strategy, quality management practices and performance reporting systems between ISO accredited and non-ISO accredited companies. Management Accounting Research (December): 383-403.

Chalice, R. 2005. Stop Rising Healthcare Costs Using Toyota Lean Production Methods: 38 Steps for Improvement. ASQ Quality Press.

Chambers, C., P. Kouvelis and J. Semple. 2006. Quality-based competition, profitability, and variable costs. Management Science (December): 1884-1895. (JSTOR link).

Chan, S. Y. 2001. Quality management systems certification: Research note. Abacus 37(2): 248-266.

Chase, R. B. and D. M. Stewart. 1994. Make your service fail-safe. Sloan Management Review (Spring): 35-44.

Chen, A. Y. S. and J. L. Rodgers. 1995. Teaching the teachers TQM. Management Accounting (May): 42-46. (Discussion of the University Challenge program).

Chen, C. X., M. Martin and K. A. Merchant. 2014. The effect of measurement timing on the information content of customer satisfaction measures. Management Accounting Research (September): 187-205.

Chenhall, R. H. 1997. Reliance on manufacturing performance measures, total quality management and organizational performance. Management Accounting Research (June): 187-206.

Christensen, E. 2017. The cost of poor quality. Cost Management (January/February): 11-14.

Chua, W. F. and R. Petty. 1999. Mimicry, director interlocks, and the interorganizational diffusion of a quality strategy: A note. Journal of Management Accounting Research (11): 93-104.

Chung, C. 1987. Quality control sampling plans under zero inventories: An alternative method. Production and Inventory Management (2nd Quarter): 37-41.

Gitlow, H. S. and S. J. Gitlow. 1987. The Deming Guide to Quality and Competitive Position. Englewood Cliffs, New Jersey: Prentice Hall, Inc.

Clark, J. 1985. Costing for quality at Celanese. Management Accounting (March): 42-46.

Clark, R. L. and J. B. McLaughlin. 1986. Controlling the cost of product defects. Management Accounting (August): 32-35.

Clifford, L. A. and M. P. Plomann. 1985. Cost and quality: Two sides of the coin in cost containment. Healthcare Financial Management (September): 30-32.

Cokins, G., K. J. Euske, G. Millush, P. Nostrom and A. Vercio. 2008. Let's certify quality of manager's information. Strategic Finance (December): 38-45.

Collier, J. E. and C. C. Bienstock. 2006. How do customers judge quality in an e-tailer? MIT Sloan Management Review (Fall): 35-40.

Comm, C. L. and D. F. X. Mataisel. 2000. A paradigm for benchmarking lean initiatives for quality improvement. Benchmarking: An International Journal 7(2): 118-127.

Copley, P. A., M. S. Doucet and K. M. Gaver. 1994. A simultaneous equations analysis of quality control review outcomes and engagement fees for audits of recipients of federal financial assistance. The Accounting Review (January): 244-256. (JSTOR link).

Corbett, C. J., M. J. Montes-Sancho and D. A. Kirsch. 2005. The financial impact of ISO 9000 certification in the United States: An empirical analysis. Management Science (July): 1046-1059. (JSTOR link).

Cote, J. and C. Latham. 2004. Relationship quality: A critical link in management accounting performance measurement systems. Advances in Management Accounting (12): 171-190.

Cowherd, D. M. and D. I. Levine. 1992. Erratum: Product quality and pay equity between lower-level employees and top management: An investigation of distributive justice theory. Administrative Science Quarterly 37(3): 524. (JSTOR link).

Cowherd, D. M. and D. I. Levine. 1992. Product quality and pay equity between lower-level employees and top management: An investigation of distributive justice theory. Administrative Science Quarterly 37(2): 302-320. (JSTOR link).

Crosby, P. B. 1979. Quality Is Free: The Art of Making Quality Certain. New York: Penguin Books USA, Inc.

Dahl, T. 2004. The unfreezing of America. Cost Management (November/December): 16-22.

Dale, B. G. 2003. Managing Quality. Blackwell Publishing.

Daniel, S. J. and W. D. Reitsperger. 1991. Linking quality strategy with management control systems: Empirical evidence from Japanese industry. Accounting, Organizations and Society 16(7): 601-618.

Daniel, S. J., and W. D. Reitsperger. 1992. Management control systems for quality: An empirical comparison of the U.S. and Japanese electronic industries. Journal of Management Accounting Research (4): 64-78.

Daniel, S. J., W. D. Reitsperger and T. Gregson. 1995. Quality consciousness in Japanese and U.S. electronics manufacturers: An examination of the impact of quality strategy and management control systems on perceptions of the importance of quality to expected management rewards. Management Accounting Research (December): 367-382.

David, R. J. and D. Strang. 2006. When fashion is fleeting: Transitory collective beliefs and the dynamics of TQM consulting. The Academy of Management Journal 49(2): 215-233. (JSTOR link).

De Waal, A. 2001. Power of Performance Management: How Leading Companies Create Sustained Value. John Wiley & Sons.

DeBusk, G. K. and C. Debusk. 2010. Characteristics of successful lean six sigma organizations. Cost Management (January/February): 5-10.

DeBusk, G. K. and C. DeBusk. 2011. Has your accounting department evolved?: Accounting and the use of lean six sigma. Cost Management (May/June): 15-19.

Defeo, J. and J. M. Juran. 2010. Juran's Quality Handbook: The Complete Guide to Performance Excellence. McGraw-Hill Professional.

Deming, W. E. Some principles of Shewhart method of quality control. Mechanical Engineering (March):

Deming, W. E. 1982. Quality, productivity and competitive position. M.I.T. Center for Advanced Engineering Study.

Deming, W. E. 1986. Out of the Crisis. Cambridge: Massachusetts Institute of Technology Center for Advanced Engineering Study.

Deming, W. E. 1993. The New Economics for Industry For Industry, Government & Education. Cambridge: Massachusetts Institute of Technology Center for Advanced Engineering Study. (Summary).

Deming, W. E., J. Orsini (ed.) and D. D. Cahill (ed.). 2012. The Essential Deming: Leadership Principles from the Father of Quality. McGraw-Hill. (Includes 8 Chapters: 1. The World Is Being Ruined by Best Efforts, 2. Quality Is Made in the Boardroom, 3. By What Method? 4. There Is No Such Thing as Instant Pudding, 5. A System Must Be Managed, 6. There Is No Substitute for Knowledge, 7. Management Is Prediction, and 8. What Happened in Japan?).

Diallo, A., Z. U. Khan and C. F. Vail. 1994. Measuring the cost of investment in quality equipment. Management Accounting (August): 32-35.

Diallo, A., Z. U. Khan and C. F. Vail. 1995. Cost of quality in the new manufacturing environment. Management Accounting (August): 20-25.

Diekmann, D. and M. C. Kocakulah. 2002. Achieving quality in a manufacturing environment: A case study. Journal of Cost Management (May/June): 38-43.

Douglas, T. J. and W. Q. Judge Jr. 2001. Total quality management implementation and competitive advantage: The role of structural control and exploration. The Academy of Management Journal 44(1): 158-169. (JSTOR link).

Dovich, R. A. 1992. Quality Engineering Statistics. American Society for Quality.

Dunk, A. S. 2005. Financial and non-financial performance: The influence of quality of information system information, corporate environmental integration, product innovation, and product quality. Advances in Management Accounting (14): 91-114.

Eccles, R. G. and P. J. Pyburn. 1992. Creating a comprehensive system to measure performance. Management Accounting (October): 41-44. (Related to quality).

Edmonds, T. P., B. Tsay and W. Lin. 1989. Analyzing quality costs. Management Accounting (November): 25-29.

Evans, J. H., A. Leone and N. J. Nagarajan. 2005. Non-Financial Performance Measures in the Healthcare Industry: Do Quality-Based Incentives Matter? Advances in Management Accounting (14): 1-31.

Evans, J. R. 2010. Quality & Performance Excellence, 6th edition. South-Western College Pub.

Evans, J. R. and J. W. Dean. 2003. Total Quality Management, 3e. South-Western Educational Publishing.

Evans, J. R. and W. M. Linsay. 2010. Managing for Quality and Performance Excellence, 8th edition. South-Western Centage Learning.

Fargher, N. and D. Morse 1998. Quality costs: Planning the trade-off between prevention and appraisal activities. Journal of Cost Management (January/February): 14-22. (Summary).

Farrow, J. 1987. Quality audits: An Invitation to management. Quality Progress (January):

Fay, J. R., W. L. Ferrara and J. P. Stryker. 1993. The quest for quality in business schools. Management Accounting (December): 48-50.

Filer, R. J. and L. R. Eiswerth. 1966. Quality control and associated costs. Management Accounting (September): 37-44.

Fine, C. H. 1986. Quality improvement and learning in productive systems. Management Science (October): 1301-1313.

Fink, R. L., G. W. Margavio and T. M. Margavio. 1994. Evaluating capital investments in quality improvement. Journal of Cost Management (Spring): 57-62. (Discussion of the Taguchi loss function in relation to capital investments).

Fiorenza, F. A. 1969. Accounting for unusual quality-control costs. Management Accounting (February): 53-55.

Fleming, J. H., C. Coffman and J. K. Harter. 2005. Manage your human sigma. Harvard Business Review (July/August): 106-114.

Flister, J. D. and J. S. Jozaitis. 1992. PPG's journey to ISO 9000. Management Accounting (July): 33-35, 38.

Flynn, B. B., S. Sakakibara and R. G. Schroeder. 1995. Relationship between JIT and TQM: Practices and performance. The Academy of Management Journal 38(5): 1325-1360. (JSTOR link).

Foster, G. L. Sjoblom. 1996. Quality improvement drivers in the electronics industry. Journal of Management Accounting Research (8): 55-86.

Francis, J. R. 2011. A framework for understanding and researching audit quality. Auditing: A Journal of Practice & Theory 30(2): 125-152.

Frei, F. X. 2006. Breaking the trade-off between efficiency and service. Harvard Business Review (November): 92-101.

Friedman, M. and H. Gitlow. 2002. Six Sigma primer for CPA's. The CPA Journal (November): 56-59.

Gabel, N. 1991. Is 99.9% good enough? Training Magazine (March). (Summary).

Garvin, D. A. 1983. Quality on the line: Hard new evidence on American product quality underscores the task ahead for management. Harvard Business Review (September-October): 64-75. (Compares U.S. and Japanese quality. Japanese companies' average assembly-line defect rate was almost 70 times lower and their average first-year service call rates nearly 17 times better).

Garvin, D. 1988. Managing Quality: The Strategic and Competitive Edge. New York: The Free Press.

Garvin, D. A. 1986. Quality problems, policies, and attitudes in the United States and Japan: An exploratory study. The Academy of Management Journal 29(4): 653-673. (JSTOR link).

Garvin, D. A. 2000. Learning in Action: A Guide to Putting the Learning Organization to Work. Harvard Business School Press.

Gatti, J.F. and D.J. Grinnell. 2000. Joint cost allocations: Measuring and promoting productivity and quality improvements. Journal of Cost Management (July/August): 13-21.

George, M. L. 2002. Lean Six Sigma: Combining Six Sigma Quality with Lean Production Speed. McGraw-Hill Trade.

George, M. L. 2003. Lean Six Sigma for Service: How to Use Lean Speed and Six Sigma Quality to Improve Services and Transactions. McGraw-Hill.

George, M. L., D. Rowlands and B. Kastle. 2003. What is Lean Six Sigma. McGraw-Hill.

Gerner, J. and R. McIntire. 1993. Q is for quality. Management Accounting (September): 37-38.

Gillett, J., R. Fink and N. Bevington. 2010. How Caterpillar uses 6 sigma to execute strategy. Strategic Finance (April): 24-28.

Godfrey, J. T. and W. R. Pasework. 1988. Controlling quality costs. Management Accounting (March): 48-51.

Goetsch, D. L. and S. Davis. 2009. Quality Management for Organizational Excellence: Introduction to Total Quality, 6th edition. Prentice Hall.

Graen, G., J. F. Cashman, S. Ginsburg and W. Schiemann. 1977. Effects of linking-pin quality on the quality of working life of lower participants. Administrative Science Quarterly 22(3): 491-504. (JSTOR link).

Griffin, R. W. 1988. Consequences of quality circles in an industrial setting: A longitudinal assessment. The Academy of Management Journal 31(2): 338-358. (JSTOR link).

Grimm, S. D. 2012. The role of accounting quality in securities class action lawsuits. Journal of Forensic & Investigative Accounting 4(1): 147-185.

Grout, J. R. 1997. Mistake-proofing production. Production and Inventory Management Journal 38(3):33-37.

Grout, J. R. 1998. Mistake-proofing: Process improvement through innovative inspection techniques. The Quality Yearbook, 1998 Edition: 405-414.

Grout, J. R. and B. T. Downs. 1998. Fail-safing and measurement control charts. Quality Management Journal 5(2): 67-75.

Guler, I., M. F. Guillén and J. M. Macpherson. 2002. Global competition, institutions, and the diffusion of organizational practices: The international spread of ISO 9000 quality certificates. Administrative Science Quarterly 47(2): 207-232. (JSTOR link).

Gupta, P. 2004. Six Sigma Business Scorecard: Creating a Comprehensive Corporate Performance Measurement System. McGraw-Hill.

Hackman, J. R. and R. Wageman. 1995. Total quality management: Empirical, conceptual, and practical issues. Administrative Science Quarterly 40(2): 309-342. (JSTOR link).

Hall, R. W. 1993. Numerical Nonsense. Journal of Cost Management (Winter): 3-4.

Hammer, M. 1971. The application of behavioral conditioning procedures to the problems of quality control: Comment. The Academy of Management Journal 14(4): 529-532. (JSTOR link).

Hammer, M. 2002. Process management and the future of six sigma. MIT Sloan Management Review (Winter): 26-32.

Handley, S. and J. Gray. 2015. Managing quality in a heterogeneous contract manufacturing environment. Decision Sciences 46(6): 1011-1048.

Hannan, R. L. 2016. Discussion of "Communicated values as informal controls: Promoting quality while undermining productivity? Contemporary Accounting Research 33(4): 1435-1439.

Harby, J. D. 1957. An experience in profit improvement by defect prevention. N.A.C.A. Bulletin (February): 757-762.

Harrington, H. J. 1997. The new model for improvement - Total improvement management. Journal of Cost Management (January/February): 32-39.

Harvard Business Review. 1925. Case studies in business: Position of the inspection department in an organization manufacturing electrical goods. Harvard Business Review (January): 238-240.

Harvard Business Review. 2016. Why recalls often hurt rivals. Harvard Business Review (November): 26.

Hayler, R. and M. Nichols. 2006. Six Sigma for Financial Services: How Leading Companies Are Driving Results Using Lean, Six Sigma, and Process Management. McGraw-Hill.

Heagy, C. D. 1991. Determining the optimal quality costs by considering cost of lost sales. Journal of Cost Management (Fall): 64-72.

Heidari, F. and P. Loucopoulos. 2014. Quality evaluation framework (QEF): Modeling and evaluating quality of business processes. International Journal of Accounting Information Systems 15(3): 193-223.

Hermanson, D. R. and R. W. Houston. 2008. Quality control defects revealed in smaller firms' PCAOB inspection reports. The CPA Journal (December): 36-39.

Hindo, B. and B. Grow. 2007. Six Sigma: So yesterday?: In an innovation economy, it's no longer a cure-all. Business Week (June 11): 11.

Hohner, G. 1989. Managing the flow of quality information in manufacturing: Distributed processing and manufacturing cells. Journal of Cost Management (Fall): 50-54.

Hoyle, D. 2009. ISO 9000 Quality Systems Handbook, 6th edition. Butteworth-Heinemann.

Hribar, P., T. Kravet and R. Wilson. 2014. A new measure of accounting quality. Review of Accounting Studies 19(1): 506-538.

Hronec, S. M. 1993. Vital Signs: Using Quality, Time, and Cost Performance Measurements to Chart Your Company's Future. New York: AMACOM, American Management Association.

Hsu, J. S., T. Lin, K. Cheng and L. P. Linden. 2012. Reducing requirement incorrectness and coping with its negative impact in information system development projects. Decision Sciences 43(5): 929-955.

Huang, K., Y. W. Lee and R. Y. Wang. 1998. Quality Information and Knowledge Management. Prentice-Hall.

Hughes, S. B. and D. M. Willis. 1995. How quality control concepts can reduce environmental expenditures. Journal of Cost Management (Summer): 15-19. (Summary).

Hui, C., S. S. K. Lam and J. Schaubroeck. 2001. Can good citizens lead the way in providing quality service? A field quasi experiment. The Academy of Management Journal 44(5): 988-995. (JSTOR link).

Idstein, J. R. 1993. Small company TQM. Management Accounting (September): 39-40.

Imai, M. 1986. Kaizen: The Key To Japan's Competitive Success. New York: McGraw-Hill Publishing Company. (Summary).

Imai, M. 1997. Gemba Kaizen: A Commonsense, Low-Cost Approach to Management. McGraw Hill Professional Publishing.

Institute of Management Accountants. 1992. Task force for quality in financial management. Management Accounting (October): 26.

Institute of Management Accountants. 1993. Managing Quality Improvements. Institute of Management Accountants.

Islam, M. and J. Kantor. 2005. The development of quality management accounting practices in China. Managerial Auditing Journal 20(7): 707-724.

Ito, Y. 1995. Strategic goals of quality costing in Japanese companies. Management Accounting Research (December): 383-397.

Ittner, C. D. and D. F. Larcker. 1995. Total quality management and the choice of information and reward systems. Journal of Accounting Research (Studies on Managerial Accounting): 1-34. (JSTOR link).

Ittner, C. D. and D. F. Larcker. 1997. Quality strategy, strategic control systems, and organizational performance. Accounting, Organizations and Society 22(3-4): 293-314. (Note).

Jenne, S. E. 1998. Homerun Baseball Products, Inc: Defective products. Journal of Accounting Education 16(1): 163-178.

Jin, Y., A. Muriel and Y. Lu. 2016. When to offer lower quality or remanufactured versions of a product. Decision Sciences 47(4): 699-719.

Johnson, H. T. 1997. A different perspective on quality: Bringing management to life. Deming Electronic Network Keynote address. (DEN link).

Jones, K. T. and C. C. Chen. 2010. The pervasive success of 6 sigma at Caterpillar. Strategic Finance (April): 29-33.

Juran, J. M. 1951. Quality Control Handbook. McGraw-Hill.

Juran, J. M. 1978. Japanese and western quality: A contrast. Quality Progress (December): 10-18.

Juran, J. M. 1978. Japanese and western quality: A contrast in methods and results. Management Review (November): 27-28, 39-45.

Juran, J. M. 1989. Juran on Leadership for Quality: An Executive Handbook. Free Press.

Juran, J. M. and F. M. Gryna, Jr. 1980. Quality Planning and Analysis. New York: McGraw-Hill.

Juran, J. M. and F. M. Gryna. 1988. Juran's Quality Control Handbook, 4th edition. New York: McGraw Hill Book Company.

Juras, P. E., D. R. Martin and G. R. Aldhizer III. 2007. Adapting six sigma to help tame the SOX 404 compliance beast. Strategic Finance (March): 36-41.

Kachelmeier, S. J., T. A. Thronock and M. G. Williamson. 2016. Communicated values as informal controls: Promoting quality while undermining productivity? Contemporary Accounting Research 33(4): 1411-1434.

Kalagnanam, S. S. and E. M. Matsumura. 1995. Cost of quality in an order entry department. Journal of Cost Management (Fall): 68-74.

Kappos, D. J. and S. Graham. 2012. The case for standard measures of patent quality. MIT Sloan Management Review (Spring): 19-22.

Keiningham, T., S. Gupta, L. Aksoy and A. Buoye. 2014. The high price of customer satisfaction. MIT Sloan Management Review (Spring): 37-46.

Kershaw, R. and A. Harrell. 1999. Strategic control systems and managers' quality effort decisions: An agency theory perspective. Advances in Management Accounting (7): 151-167.

Kettering, R. C. 2001. Accounting for quality with nonfinancial measures: A simple no-cost program for the small company. Management Accounting Quarterly (Spring): 14-19. (Summary).

Kim, I. 1989. Microeconomic approach to quality cost control. Journal of Cost Management (Fall): 11-16.

Kim, M. W. and W. M. Liao. 1994. Estimating hidden quality costs with quality loss functions. Accounting Horizons (March): 8-18. (Summary).

Klein, M. 1966. Markovian decision models for reject allowance problems. Management Science (January): 349-358. (JSTOR link).

Kocakülâh, M. C., A. D. Austill and D. E. Schenk. 2011. Lean production practices for efficiency. Cost Management (March/April): 20-28.

Krehbiel, T. C., J. E. Eighme and P. G. Cottell. 2010. Morgan Systems, Inc.: Application of Six Sigma to the finance function. Journal of Accounting Education 27(2): 104-123.

Kubiak, T. M. and D. W. Benbow. 2009. The Certified Six Sigma Black Belt Handbook, 2nd edition. ASQ Quality Press.

Kull, T. J. and R. Narasimhan. 2010. Quality management and cooperative values: Investigation of multilevel influences on workgroup performance. Decision Sciences 41(1): 81-113.

Kull, T. J., R. Narasimhan and R. Schroeder. 2012. Sustaining the benefits of a quality initiative through cooperative values: A longitudinal study. Decision Sciences 43(4): 553-588.

Lapre, M. A. and L. N. Van Wassenhove. 2002. Learning across lines: The secret to more efficient factories. Harvard Business Review (October): 107-111.

Latzko, W. J. 1986. Quality and Productivity for Bankers and Financial Managers. Marcel Dekker.

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