search query: @author Hand, M. / total: 5
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| Author: | Develin, N. Hand, M. |
| Title: | Total quality: accounting for human behavior |
| Journal: | Management Accounting (London)
1993 : JUL-AUG, VOL. 71:7, p. 39-40 |
| Index terms: | BEHAVIOURAL ACCOUNTING TOTAL QUALITY MANAGEMENT COSTS |
| Language: | eng |
| Abstract: | The authors describe total quality as a system of behaviour. The end results might be continuously improving levels of product and service quality, delivered at reduced cost, providing increasing levels of customer satisfaction, which together lead to greater profitability. But the issue here is how such results are achieved. People throughout the business have to interact and cooperate so as to meet the needs of the company. Both method and process accountability are needed to achieve total cost accountability. |
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