2016 - Franco Angeli
Article
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Performance Audit in the Public Sector : what is the contribution to the Performance Management?
49-63 p.
- The paper studies the relation between the "Cost of Poor Quality" (CoPQ) and the sustainability approach of the companies. For years, management believed that it was too expensive to provide high-quality products and service to customers, and used this motivation to keep companies output far from reaching its full potential. During the last years of the XX Century, management's attitude began to change as they found that in international markets quality products provided a greater return on investment and increased the organization's market share (Harrington, 1999). As a result, a great deal of attention was focused on improving the quality of output from all employees and from all the internal and external processes of the company. The present contribution aims to analyze the relationship in business firm between non-quality cost and the sustainability approach, and in particular if the introduction of a management control system aimed at reducing CoPQ may increase the environmental sustainability of a comp
- any, so encouraging to reconcile the financial perspective with the not financial one. To do this, the study is accompanied by a description of case study concerning a middle company placed in Italy in the bottling, production and distribution of natural mineral water industry, that has recently pursued the way of the definition of CoPQ also for the purpose of a sustainable growth. [Publisher's Text].
Is part of
Management Control : 3, 2016-
Information
ISSN: 2239-4397
KEYWORDS
- Performance Audit, Performance Management, Public Sector, Performance Paradox
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In this issue
- Percorsi di integrazione tra auditing e controllo di gestione
- Fattori influenti sull'efficacia del whistleblowing come strumento di controllo interno
- I rischi derivanti dall'implementazione del cloud computing : un'indagine empirica nelle PMI Italiane
- Performance Audit in the Public Sector : what is the contribution to the Performance Management?
- The increasing relevance of managing costs of poor quality (CoPQ) : the case of the mineral water industry
- The efficacy of performance management system in healthcare : a literature review and research perspectives
- La rilevanza delle spese per organi di governo nei comuni italiani medio-grandi fra possibilità di efficienza e recupero di legittimazione politica
- The role of Eco-control in the implementation of Sustainable Business Models
- La trasformazione del modello di business nel sistema fieristico italiano
- Mission della rivista e norme redazionali