TQM and six sigma in accounting literature

• Autor(a) principal: Vieira, João Manuel Franco Coelho Gouveia
• Data de Publicação: 2014
• Tipo de documento: Dissertação
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10071/10333
• topic: Accounting; Quality; TQM; Six sigma; Contabilidade; Qualidade

This study is based on the investigation of the relation between management accounting, Total Quality Management and six sigma, in articles published in 5 of the most renowned accounting journals: Management Accounting Review; European Accounting Review; Accounting, Auditing and Accountability; Critical Perspectives on Accounting; and Accounting Organizations and Society. Despite the vast existent literature related to both management accounting and quality management, this investigation contributes by characterizing the relation between them. This study was developed by extracting and analyzing variables such as author‟s characterization, research method, studied subjects and underlying organizational theory. These variables where subsequently associated with each other. This study‟s results show that investigation in this area is largely dominated by male authors, generally affiliated to either Europe or the US. The preferred research method in Europe was the case study, while US authors preferred the survey method. Contingency theory was the most adopted organizational theory. Actor-network and institutional theories were also used in a relevant amount of studies. It is also important to state that no article was extracted from European Accounting Review journal, since none met this study‟s requirements.