Frequency of the distribution of the articles on quality management published in accounting journals from 1985 to 2023 by theory
| Year | 1985–1996 | 1997–2003 | 2004–2010 | 2011–20232023 | Total | Total % |
|---|---|---|---|---|---|---|
| Clearly disclosed or easily identifiable | ||||||
| Contingency theory | 1 | 1 | 2 | 5.0 | ||
| Institutional theory | 1 | 1 | 1 | 3 | 7.5 | |
| Organisational culture theory | 1 | 1 | 2.5 | |||
| Actor-network theory | 1 | 1 | 2.5 | |||
| Internal and external improvement theory | 1 | 1 | 2.5 | |||
| Economic and organisational perspective | 1 | 1 | 2.5 | |||
| Sub-total | 1 | 1 | 4 | 3 | 9 | 22.5 |
| Drew on the quality literature | ||||||
| Quality/TQM literatures | 5 | 2 | 1 | 1 | 9 | 22.5 |
| MCS and quality literatures | 1 | 2 | 2 | 1 | 6 | 15.0 |
| Cost of quality frameworks/literature | 2 | 1 | 1 | 4 | 10.0 | |
| Sub-total | 8 | 5 | 4 | 2 | 19 | 47.7 |
| Various literatures | ||||||
| Strategic management literature | 1 | 1 | 2 | 5.0 | ||
| Learning curve literature | 1 | 1 | 2.5 | |||
| Management fad/fashion literature | 1 | 1 | 2.5 | |||
| Diffusion literature | 2 | 2 | 5.0 | |||
| Critical analysis | 1 | 1 | 2.5 | |||
| Multiple literature | 1 | 1 | 2.5 | |||
| Sub-total | 2 | 3 | 2 | 1 | 8 | 20.0 |
| None | 3 | 1 | 4 | 10.0 | ||
| Total | 14 | 10 | 10 | 6 | 40 | 100 |
| (35.0%) | (25.0%) | (25.0%) | (15.0%) |
| Year | 1985–1996 | 1997–2003 | 2004–2010 | 2011–20232023 | Total | Total % |
|---|---|---|---|---|---|---|
| Contingency theory | 1 | 1 | 2 | 5.0 | ||
| Institutional theory | 1 | 1 | 1 | 3 | 7.5 | |
| Organisational culture theory | 1 | 1 | 2.5 | |||
| Actor-network theory | 1 | 1 | 2.5 | |||
| Internal and external improvement theory | 1 | 1 | 2.5 | |||
| Economic and organisational perspective | 1 | 1 | 2.5 | |||
| Quality/TQM literatures | 5 | 2 | 1 | 1 | 9 | 22.5 |
| MCS and quality literatures | 1 | 2 | 2 | 1 | 6 | 15.0 |
| Cost of quality frameworks/literature | 2 | 1 | 1 | 4 | 10.0 | |
| 8 | 5 | 4 | 2 | 19 | 47.7 | |
| Strategic management literature | 1 | 1 | 2 | 5.0 | ||
| Learning curve literature | 1 | 1 | 2.5 | |||
| Management fad/fashion literature | 1 | 1 | 2.5 | |||
| Diffusion literature | 2 | 2 | 5.0 | |||
| Critical analysis | 1 | 1 | 2.5 | |||
| Multiple literature | 1 | 1 | 2.5 | |||
| None | 3 | 1 | 4 | 10.0 | ||
| (35.0%) | (25.0%) | (25.0%) | (15.0%) |
Source(s): Created by the authors