مرتبط سازی حسابداری مدیریت استراتژیک و سیستم های مدیریت کیفیت
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مرتبط سازی حسابداری مدیریت استراتژیک و سیستم های مدیریت کیفیت

عنوان فارسی مقاله: مرتبط سازی حسابداری مدیریت استراتژیک و سیستم های مدیریت کیفیت
عنوان انگلیسی مقاله: Linking strategic management accounting and quality management systems
مجله/کنفرانس: مجله مدیریت فرآیندهای کسب و کار – Business Process Management Journal
رشته های تحصیلی مرتبط: حسابداری، مدیریت
گرایش های تحصیلی مرتبط: حسابداری مدیریت، مدیریت استراتژیک، مدیریت مالی، مدیریت کیفیت و بهره وری
کلمات کلیدی فارسی: مدیریت کیفیت، ایزو ۹۰۰۰، حسابداری مدیریت، حسابداری مدیریت استراتژیک
کلمات کلیدی انگلیسی: Quality management, ISO 9000, Management accounting, Strategic management accounting
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus – Master Journal List – JCR
شناسه دیجیتال (DOI): https://doi.org/10.1108/BPMJ-02-2018-0038
دانشگاه: Nucleo de asistencia profesional – Villa Maria – Argentina
ناشر: امرالد - Emeraldinsight
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور: 1.642 در سال 2017
شاخص H_index: 68 در سال 2019
شاخص SJR: 0.465 در سال 2017
شناسه ISSN: 1463-7154
شاخص Quartile (چارک): Q2 در سال 2017
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 20
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
کد محصول: E8446
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Strategic management accounting (SMA)


3- The ISO 9000 quality management system (QMS)


4- Reasons for combining SMA and QMSs


5- Integration of SMA and QMSs


6- Summary and conclusions


References

نمونه متن انگلیسی مقاله

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.


Introduction


During the last few years, management accounting literature has progressively recognized the growing influence of quality management on management control systems. Nevertheless, academic studies providing guidelines for the integration of these two distinct disciplines in practice are still scarce. Due to its strategic focus, strong interaction with operational processes and direct connections with different interested parties, strategic management accounting (SMA) appears as a possible link between conventional managerial accounting practices and traditional quality programs. The present research explores the relationships between SMA and a specific quality management model: the ISO 9000 quality management system (QMS). Its main objectives are to assess the potential benefits of their joint utilization, to identify and analyze their theoretical commonalities, and to put forward an approach for their combination in practice. For this purpose, Section 2 presents a comprehensive theoretical framework on SMA, which consists of the definition of the tools it encompasses and the assessment of its current status. Similarly, Section 3 introduces some broad concepts and facts associated with the ISO 9000 QMS, covering the requirements for its implementation in organizations and its practical limitations. Subsequently, the reasons for suggesting the integration of these management innovations are introduced in Section 4, through the explanation of the potential benefits of their simultaneous application and an account of previous references to more general connections between management accounting and quality management. Finally, Section 5 provides guidelines for the effective consolidation of SMA practices and QMSs, including a detail of the theoretical links between these two models and a description of a tentative scheme for their use in conjunction.

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