Quality and Control

Quality is becoming the most important competitive issue. The customer demands quality making it imperative to businesses to take it in serious consideration. It has become a matter of survival to provide a quality product. The concern with quality demands a) a better definition of the quality concept for each firm; b) a constant monitoring and planning of the quality standards and actions; and c) a continuous control of operations towards a quality objective. This is essentially the message and the content of this book: That quality needs to be defined contingent on the specific activities of the firm; that quality needs to be constantly monitored through a specific planning and recording system and finally, that quality is essentially the result of strong control activities. Belkaoui reviews the various approaches to the specification of the quality concept, the type of recording systems appropriate for its monitoring and the detailed control procedures needed to achieve it.

The book should be very helpful to executives involved in a total quality control program, management accountants involved in the control of quality and accounting students in managerial accounting courses.

AHMED RIAHI-BELKAOUI is Professor of Accounting at the College of Business Administration, The University of Illinois at Chicago, and Chairman of the Cultural Studies and Accounting Research Committee, American Accounting Association (Internal Accounting Section). Riahi-Belkaoui is also a member of the editorial board of several professional journals and is the author of seventeen previous Quorum books and co-author of two more.