La calidad y su relación con los indicadores no financieros de control

Referencias bibliográficas

• ABDEL-MAKSOUD A., DUGDALE D., LUTHER R. " Non-financial performance measurement in manufacturing companies". The British Accounting Review 2005, (37):261-297.
• ABERNETHY M.A., LILLIS A.M. " The impact of manufacturing flexibility on management control system desing". Accounting, Organizations and Society 1995, (20):241-258.
• AHIRE S., GOLHAR D., WALLER M. " Development and Validation of TQM Implementation Constructs". Decision Sciences 1996, 27(1):23-56.
• AIBAR B. " Una propuesta de sistematización del proceso de diseño e implantación del sistema de información de gestión: análisis empírico de la gran empresa gallega". Revista de Contabilidad 1998, 1(2):19-48.
• ARELLANO J. " Indicadores de Gestión no financieros: cuáles, cuando y para quién". Comunicación presentada al X Congreso de AECA 1999, Zaragoza, septiembre.
• BLANCO, M.I.; AIBAR, B. y CANTORNA, S. (1998): " El sistema de información de gestión como instrumento de ayuda al éxito empresarial: Análisis del caso de una PYME en el sector de automoción" , Ponencia presentada a la I Reunión sobre Investigación en Contabilidad de Gestión del Sector Automovilístico, junio, pp. 1-47.
• BROWNELL P. " Budgetary Systems and the control of functionally differentiated organizational activities. Journal of Accounting Research 1985, (23):502-512.
• BROWNELL P. " The Role of Accounting Data in Performance Evaluation, Budgetary Participation and Organizational Effectiveness. Journal of Accounting Research 1982, 12-27.
• CARMONA, S. (1990): " Aspectos Contables y Económico-Financieros de la Gestión de Operaciones" , Revista de Economía, N° 7, 4° trimestre, pp. 36-40.
• CARR S., MAK Y.T., NEEDHAM J.E. " Differences in strategy, quality management practices and performance reporting systems between ISO accredited and non-ISO accredited companies". Management Accounting Research 1997, (8):383-403.
• CASTELLó E., LIZCANO J. El sistema de Gestión y de Costes basado en las Actividades 1994, Instituto de Estudios Económicos, Madrid.
• CORRIGAN J. " Performance Measurement: Knowing the Dynamics". Australian CAP 1998, 68(9):30-31.
• CHASE R.B. " Dimensioning the service factory. Research Agenda for the Next Decade 1990, Kluwer), (Boston. J.E. Ettlie, M. Burstein, A. Flegenbaum (Eds.).
• CHENHALL R.H. " Reliance on manufacturing performance measures, Total Quality Management and Organizational performance". Management Accounting Research 1997, 8:187-206.
• DANIEL S.J., REITSPERGER W.D. " Linking quality Strategy with Management Control Systems: Empirical Evidence from Japanese Industry". Accounting Organizations and Society 1991, 16(7):601-618.
• DENT J.F. " Strategy, Organization and control: some possibilities for Accounting Research". Accounting, Organization and Society 1990, 15(1-2):3-25.
• EASTON G.S., JARRELL S.L. " The effects of Total Quality Management on corporate performance: an empirical investigation". Journal of Bussines 1998, 71(2):253-307.
• FLYNN B., SCHROEDER R., SAKAKIBARA S. " The impact of quality management practices on performance and competitive advantage". Decision Sciences 1995, 26(5):659-691.
• De FUENTES P. " Las nuevas filosofías de gestión y la Contabilidad Interna". Actualidad Financiera 1995, (38):16-22.
• FUENTES M.M. La Gestión de la Calidad Total: análisis del impacto del entorno en su implantación y resultados 2002, Universidad de Granada, Granada.
• GRANDZOL J.R., GERSHON M. " A survey instrument for standardizing TQM modeling research". International Journal of Quality Science 1998, 3(1):80-105.
• HAIR J.F., ANDERSON R.E., TATHAM R.L., BLACK W.C. Análisis Multivariante 1999, Prentice Hall Iberia, Madrid, 1999. 5a Ed.
• HOPWOOD A.G. Accounting and human behaviour 1974, Accountancy Age Books, London.
• HOQUE Z. " Linking environmental uncertainty to non-financial performance measures and performance: a research note". The British Accounting Review 2005, 37:471-481.
• HOQUE Z. " A contingency model of the association between strategy, environmental uncertainty and performance measurement: impact on organizational performance". International Business Review 2004, 13:485-502.
• HORNGREN C.T., FOSTER G., DATAR S. Cost accounting: a managerial emphasis 1994, Prentice-Hall international, Inc, Englewood Cliffs, NJ.
• HOWELL R.A., SOUCY S.R. " Operating Controls in the new Manufacturing Enviroment". Management Accounting 1987, October:25-31.
• JURAN J.M. " Porqué fracasan las iniciativas de la calidad". Harvard DEUSTO Business Review 1994, (63):58-62.
• JURAN J.M. Quality Control Handbook 1951, McGraw-Hill, Cap. 1.
• KAPLAN R.S. " Una contabilidad anticuada puede socavar la producción". Harvard Deusto Bussines Review 1985, (23):125-134.
• KAPLAN R.S. " The evolution of management accounting". The Accounting Review 1984, (59):390-418.
• KAPLAN R.S. " Measuring manufacturing Performance: A new Challenge for Management Accounting Research". Accounting Review 1983, 686-705.
• KAPLAN R.S., NORTON D.P. The Balanced Scorecard: Traslating Strategy into Action 1996, Harvard Business Scholl Press, Boston, M.A.
• LEAL A. " Gestión de la Calidad total en empresas españolas: un análisis cultural y de rendimiento". Revista Europea de Dirección y Economía de la Empresa 1997, 6(1):37-56.
• LORD, B.R. (2001): " TQM implementation: A case study of MQT (Management's Questionable Technology)" , Third Asian Pacific Interdisciplinary Research in Accounting Coference celebrada en Adelaide, Australia.
• LORD, B.R. (1997): " Total Quality Management and its effect on management accounting" , International Perspectives on Accounting Conference.
• MASKELL B.H. " Performance Measurement for World Class Manufacturing". Manufacturing Horizons 1989, (I, II y III):62. july, august, pp. 48-50, September, pp. 36-41.
• MATTA K., CHEN H., TAMA J. " The information requirements of Total Quality Management". Total Quality Managament 1998, 9(6):445-461.
• McKINNON S.M., BRUNS W.J. " What production managers really want to know management accountants are failing to tell them". Management Acounting (US) 1993, 74(7):29-35.
• McNAIR C.J., LYNCH R.L., CROSS K.F. " Do Financial and non-Financial Performance Measures have to Agree?". Management Accounting 1990, November:28-36.
• NAJAR V., RAJAN M.V. " The revenue implications of financial and operational measures of product quality". The Accounting Review 2001, 76:495-513.
• NAJMI M., KEHOE D. " An integrated framework for post-ISO 9000 quality development". International Journal of Quality & Reliability Management 2000, 17(3):226-258.
• NUNALLY J.C. Psychometric theory 1978, McGraw-Hill, Book Company, New York.
• PERERA S., HARRISON G., POOLE M. " Customer-Focused Manufacturing Strategy and the Use of Operations-Based Non-Financial Performance Measures: A Research Note". Accounting, Organizations and Society 1997, 22(6):557-572.
• POWELL T.C. " Total Quality Management as Competitive Advantage: a Review and Empirical Study". Strategic Management Journal 1995, (16):15-37.
• RAHMAN S. " Total quality Management practices and business outcome: evidence from a small and medium enterprises in Western Australia". Total Quality Management 2001, March 12(2):35-49.
• RUEDA A., ARAGóN J.A., MARTíN I. " La medición de las capacidades organizacionales de la empresa: validación de un instrumento de medida de la gestión medioambiental preactiva". Revista Española de Financiación y Contabilidad 2006, 25(130, julio-septiembre):563-582.
• SAMSON D., TERZIOVSKI M. " The relationship between total quality management practices and operational performance". Journal of Operations Management 1999, 17:393-409.
• SJOBLOM L.M. " Financial information and quality management is there a role for accountants?". Accounting Horizons 1998, 12(4):363-373. December.
• VAIVIO S.J. " Exploring a non-financial" management accounting change". Management Accounting Research 1999, 10(4):409-437.
• WIERSMA, E. (2007): " An exploratory study of relative and incremental information content of two non-financial performance measures: Field study evidence on absence frequency and on-time delivery" , Accounting, Organization, and Society, doi:10.1016/j.aos.2006.12.004.