Differences in Strategy, Quality Management Practices and Performance Reporting Systems between ISO Accredited and Non-Iso Accredited Companies

Posted: 18 Aug 1997

See all articles by Shirley Carr

Shirley Carr

Massey University - School of Accountancy

Yuen Teen Mak

National University of Singapore (NUS) - Department of Accounting

Jane Needham

Open Polytechnic of New Zealand

Multiple version iconThere are 2 versions of this paper

Date Written: February 1996

Abstract

In recent years, an increasing number of organisations are obtaining ISO accreditation. Although ISO accreditation may reflect an organisation's pursuit of a quality-focused business strategy and a commitment to quality management practices, ISO accreditation may merely be a response to external (customers') demands for quality certification. This study investigates whether ISO accredited companies differ from non-ISO accredited companies in business strategy and in their implementation of quality management practices. It also investigates differences in the reporting of physical quality, financial quality, and traditional efficiency-based performance measures between ISO accredited and non-ISO accredited companies.

Based on a mail questionnaire sent to a sample of ISO and non-ISO accredited New Zealand manufacturing companies, the results showed a significant difference in the business strategy pursued by the two groups, with ISO accredited companies regarding quality as more important than cost efficiencies. However, there was no significant difference in the quality management practices of ISO accredited and non-ISO accredited companies, except in the areas of process improvement and quality measurement. There was also little evidence of differences in performance reporting systems between ISO accredited and non-ISO accredited companies.

JEL Classification: M40, M46, L23

Suggested Citation

Carr, Shirley A. and Mak, Yuen Teen and Needham, Jane, Differences in Strategy, Quality Management Practices and Performance Reporting Systems between ISO Accredited and Non-Iso Accredited Companies (February 1996). Available at SSRN: https://ssrn.com/abstract=265

Shirley A. Carr

Massey University - School of Accountancy ( email )

Palmerston North
New Zealand
+64 6 350-4438 (Phone)
+64 6 350-5617 (Fax)

Yuen Teen Mak

National University of Singapore (NUS) - Department of Accounting ( email )

BIZ2 Building, #03-32
1 Business Link
Singapore 119591
Singapore
+65 68743032 (Phone)
+ 65 67792083 (Fax)

Jane Needham (Contact Author)

Open Polytechnic of New Zealand ( email )

Private Bag 31914
3 Cleary Street
Lower Hutt, Welllington 5011
New Zealand
+64 4 566 6189 (Phone)
+64 4 560 5656 (Fax)

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