The Drive for Quality - the Impact on Accounting in the Wine Industry

Economic Working Paper 251

26 Pages Posted: 20 Apr 1998

See all articles by John Blake

John Blake

Independent

Oriol Amat

Universitat Pompeu Fabra - Faculty of Economic and Business Sciences

Soledad Moya Gutiérrez

Universitat Pompeu Fabra

Abstract

There is a substantial literature on the accounting procedures needed to track down the costs of quality control and quality failure. In a drive for improved quality the changes in the process of production or service delivery will also give rise to new accounting needs. In this article we take one example of an industry, wine production, where in most countries there has been a movement towards expanding higher quality production. We report on interviews with wine producers in the US, Australia, Canada, New Zealand and Spain, and identify a variety of ways in which a more sophisticated approach to accounting has become necessary as a result of the drive for quality.

JEL Classification: M41

Suggested Citation

Blake, John and Amat, Oriol and Moya Gutiérrez, Soledad, The Drive for Quality - the Impact on Accounting in the Wine Industry. Economic Working Paper 251, Available at SSRN: https://ssrn.com/abstract=78048 or http://dx.doi.org/10.2139/ssrn.78048

Oriol Amat

Universitat Pompeu Fabra - Faculty of Economic and Business Sciences ( email )

Ramon Trias Fargas 25-27
Barcelona, 08005
Spain
+34 93 542 16 55 (Phone)
+34 93 542 17 46 (Fax)

Soledad Moya Gutiérrez

Universitat Pompeu Fabra ( email )

Ramon Trias Fargas 25-27
Barcelona, 08005
Spain
(34-3) 542 26 93 (Phone)
(34-3) 542 17 46 (Fax)

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