L'influence de l'information sur les coûts de la qualité dans la fixation des prix

Chantal Viger

ACCRA, 2002, vol. 8, issue 2, 147-164

Abstract: This research proposes to provide evidence on the effects of quality cost information in traditional accounting systems. In particular, this research focuses on the effects of quality cost information on managers? pricing decisions. The results of this study demonstrated the importance and influence of quality cost information on management pricing decisions. Results proved that pricing decisions were also influenced by the controllability of quality costs. Moreover, it was proven that the extent to which quality cost information affects pricing decision was not the same across the level of competition : the impact increased as the level of competition increased. Likewise, the extent to which controllability of quality costs affects pricing decision was not the same across the level of competition : the impact increased as the level of competition increased Finally the effect of quality cost information was not the same across the levels of both buyers? sensitivity to price variation and market competition.

Keywords: quality costs; pricing decision (search for similar items in EconPapers)
Date: 2002
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