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On measuring cost of quality dimensions: An exploratory study in the People's Republic of China

Author

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  • Tansey, R.
  • Carroll, Ray F.
  • Jun Lin, Z.

Abstract

This study designed new quality scales to measure 2 prevention-appraisal-failure constructs, (1) product quality's strategic importance construct and (2) nonfinancial/financial disclosure constructs. Three of these scales exhibited consistently uniform dimensionality results, loading patterns, reliabilities, and convergent/divergent validity. Instead of relying on only 1 sample and 1 extraction method this study's results used 3 samples and 2 extraction methods. First, exploratory factor analysis was used, and results were compared against those produced by a nonlinear principal component technique rescaling the data as ordinal. The use of multiple samples and multiple extraction represented an effort to produce robust measurement results independent of a single sample's and a single extraction technique's characteristics.

Suggested Citation

  • Tansey, R. & Carroll, Ray F. & Jun Lin, Z., 2001. "On measuring cost of quality dimensions: An exploratory study in the People's Republic of China," International Business Review, Elsevier, vol. 10(2), pages 175-195, April.
    • Handle: RePEc:eee:iburev:v:10:y:2001:i:2:p:175-195
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    References listed on IDEAS

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    1. Ittner, Christopher D. & Larcker, David F., 1997. "Quality strategy, strategic control systems, and organizational performance," Accounting, Organizations and Society, Elsevier, vol. 22(3-4), pages 293-314.
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    4. Vaivio, Juhani, 1999. "Examining "The quantified customer"," Accounting, Organizations and Society, Elsevier, vol. 24(8), pages 689-715, November.
    5. Bent Warming-Rasmussen & Lars Jensen, 1998. "Quality dimensions in external audit services- an external user perspective," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 65-82.
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