[Journal:] Investigaciones europeas de dirección de la empresa (IEDEE) [ISSN:] 1135-2523 [Volume:] 14 [Year:] 2008 [Issue:] 3 [Pages:] 107-126
The implementation and certification of QA systems has become a widespread practice in the business world. Measurement and control systems adopted by businesses should reflect their level of commitment to quality management. Generally speaking, the need to develop non-financial indicators supporting the implementation of QA systems and their subsequent continual assessment is generally accepted. This work studies the relationship between quality and the use of non-financial indicators to manage quality in the Spanish furniture industry. Our results allowed us to claim that ISO 9000 certified businesses use non-financial indicators to a larger extent compared to non-certified businesses.
measurement non-financial measures ISO 9000 quality management