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A collaborative approach for managing project cost of poor quality

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  • Teemu Malmi
  • Pekka Jarvinen
  • Paul Lillrank

Abstract

This paper presents a construct - a collaborative approach for managing project cost of poor quality. Changing project constraints makes it difficult or even impossible to utilize traditional cost of poor quality methodology in managing quality costs in project environments. The construct presented here modifies the root-cause analysis type of approach to manage the cost of poor quality by introducing the use of three prospective values and probabilities of occurrence in project ex-ante evaluations. An integral part of the construct is the way in which monetary values are determined through workshops. The results were obtained in a research project using the constructive research approach. The construct was created at Finnish Post, Hankkija-Maatalous and Nokia Networks, and the validity was further tested at Valmet Paper Machines.

Suggested Citation

  • Teemu Malmi & Pekka Jarvinen & Paul Lillrank, 2004. "A collaborative approach for managing project cost of poor quality," European Accounting Review, Taylor & Francis Journals, vol. 13(2), pages 293-317.
    • Handle: RePEc:taf:euract:v:13:y:2004:i:2:p:293-317
    DOI: 10.1080/0963818042000204733
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    References listed on IDEAS

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    1. Ittner, Christopher D., 1999. "Activity-based costing concepts for quality improvement," European Management Journal, Elsevier, vol. 17(5), pages 492-500, October.
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    Cited by:

    1. Vicki Baard, 2010. "A critical review of interventionist research," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 7(1), pages 13-45, April.
    2. Riccardo Giannetti & Lino Cinquini & Mario Rapaccini, 2021. "La valutazione degli investimenti in industria 4.0: oltre l?old wine in new bottles," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(suppl. 2), pages 65-90.
    3. Lukka, Kari & Becker, Albrecht, 2023. "The future of critical interdisciplinary accounting research: Performative ontology and critical interventionist research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).

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