A multidimensional longitudinal meta-analysis of quality costing research

Abstract

Purpose The purpose of this paper is to examine the longitudinal evolution of quality costs measurement, depicted in 99 real data studies of the last 30 years. A meta-analysis of these articles is conducted, in order to highlight the evolution of the variables that have been used for the study of quality costing, in relation to the date of publication, business sector and geographical origin of each paper.

Design/methodology/approach The analysis of the cost components has been conducted with the use of multiple correspondence analysis, which is a useful tool for the exploration of the interrelations among all elements, aiming at the identification of the dominant and most substantial tendencies in their structure.

Findings The findings suggest that the level of analysis of quality costs is related to the date of publication, the business sector and the origin of each research. Furthermore, it is pointed out that the most prominent prevention costs are related to suppliers’ assurance, internal audit and new product’s design and development. Appraisal costs are mostly defined by quality audits and procurement costs, while failure costs by defect/failure analysis, low quality losses, complaint investigation and concessions and warranty claims.

Originality/value The present paper is a longitudinal meta-analysis of 99 quality cost papers that have been published in the last 30 years. It explores the evolution of research in quality costing, not only in relation to the cost components in use, but also in terms of date of publication, business sector and geographical origin of the studies.