Accounting and quality management: the accounts payable function under ISO 9000

Abstract

Purpose

The purpose of this paper is to analyze the relationships between the ISO 9000 model and the accounts payable function, describe the potential benefits of their integration, evaluate their compatibility and propose a method for their amalgamation in practice.

Design/methodology/approach

After providing a theoretical framework on both the ISO 9000 model and the Accounts Payable function, the study emphasizes the need for their integration, identifies the links between them and proposes a model for their joint consideration.

Findings

The analysis highlights the importance of the Accounts Payable function in organizations and discloses its suitability to be included in the ISO 9000 model as any other organizational processes. The theoretical compatibility between the most basic accounting functions and quality management programs is explained in detail.

Originality/value

The study of the links and interactions between quality management and accounting is still a novel topic in academia and, therefore, the literature addressing this subject is still incipient.

Citation

Sedevich-Fons, L. (2020), "Accounting and quality management: the accounts payable function under ISO 9000", Business Process Management Journal, Vol. 26 No. 3, pp. 694-706. https://doi.org/10.1108/BPMJ-12-2018-0344