‘The current issue and full text archive of this journal is available on Emerald Insight at: htps:/iwww.emerald.com/insight/1754-273 1 htm Future research avenues of cost of quality: a systematic literature review Christina Dimitrantzou and Evangelos Psomas Department of Business Administration of Food and Agricultural Enterprises, University of Patras, Patras, Greece, and Fotios Vouzas College of Business, Prince Mohammad Bin Fahd University, Khobar, Saudi Arabia Abstract Purpose ~ The purpose ofthis paper isto identify the future research suggestions which have been made by several authors with regard to cost of quality (CoQ) and to group them into respective themes. Design/methodology/approach - This study was based on a systematic literature review (SLR) of 97 peer reviewed journal articles inthe field of CoQ published in well-known academic databases, such as Emerald, Elsevier, SpringerLink, Taylor & Francis, Wiley and Scopus, The time horizon for reviewing the literature was 9 years, particularly in the period between 2010 and 2018, The “Affinity diagram” was applied to group the future research suggestions into logical themes and the “Pareto diagram” to further categorize and prioritize these themes. Findings ~ A plethora of future research suggestions identified in the literature are analytically presented Moreover, the analysis showed thatthe future research suggestions in the field of CoQ can be grouped under eleven meaningful themes, which are further categorized into two broad categories, meaning the vital and the useful Research limitations/implications — This SLR was based on only fully accessed English articles published ininternational, peer-reviewed journals ofthe selected publishers. The restricted number of keywords used and, the subjectivity in applying the “affinity diagram” are also limitations of this study. Practical implications ~ This paper provides insights into the future research perspectives in the field of CoQ. Thus, this analysis can serve asa resource for both researchers and practitioners to further develop this, area according to the future research suggestions and the respective themes revealed, Originality/value ~ To the best ofthe authors’ knowledge, this is the first SLR presenting and analyzing the future research suggestions of CoQ, Keywords Cost of quality, Systematic literature review, Future research suggestions Paper type Literature review Introduction Within the context of remaining viable and surviving in highly competitive environments, business organizations should take into consideration product quality and focus on quality management (Yakup and Sevil, 2012; Kirlioglu and Cevik, 2013). Specifically, business organizations should focus on quality cost management, which constitutes not only a cost reduction tool but is also considered as one of the most important sources of profit (Su et al, 2009). The evaluation of “cost of quality (CoQ)” as a quality management technique has been around for more than 60 years, since the work of Juran (1951), who developed the concept of duality cost in his book “Quality Control Handbook” (Marzuki and Wisridani, 2014; Farooq et al, 2017), Following this work, Feigenbaum (1956) categorized quality costs into three categories: prevention, appraisal and failure costs. In this era of increased globalization of markets and liberalization of local economies, the interest of researchers and practitioners in the CoQ concept is increasing, as evidenced by the Future research avenues of CoQ 1599 Received 22 September 2019 Revised 22 December 2019 Accepted 1 January 220 Teton pant waa ‘Finca Pang Lit Porinsnavrse.ibcaTQM 326 1600 large number of publications in different contexts and disciplines (Uyar and Neyis, 2015; Grbac et al, 2015; Johnston and Ozment, 2015; Sawan et al, 2018; Psomas et al, 2018). Since the introduction of the concept of CoQ in the 1950s, substantial work has been done by numerous researchers and practitioners in a variety of areas such as manufacturing, construction, building and highway engineering (Sharma et al, 2007). In an attempt to investigate the field of CoQ, researchers have published numerous articles addressing various issues, for example, components of CoQ, importance of CoQ system, benefits and difficulties associated with quality costing and CoQ applications and challenges (Tye ef al, 2007; Weinstein et al, 2009; Dror, 2010; Rasamanie and Kanapathy, 2011; Garza-Reyes et al, 2015; Teli ef ai, 2017), Despite the growing interest in research in the area of CoQ, few studies have been conducted in the past which critically review the literature in this area. An early study on CoQ literature was published by Plunkett and Dale (1987). In this study ‘summarized published information on the measurement, collection and applications of CoQ. In another literature review paper, Hwang and Aspinwall (1996) attempted to review different quality cost models and compared both the strengths and the weaknesses of each model, Later, Shah and FitzRoy (1998) presented the surveys of quality costs conducted in various countries, while a review by Williams ef al (1999) analyzed the historical development of quality costing. Schiffauerova and Thomson (2006) studied the published literature with regard to various quality costing approaches and reports of their success. Another review of CoQ literature was carried out by Karg ef al 2011), This study systematically reviewed the body of research on software quality costs and identified areas for future research. The most recent review of the existing literature which examined the longitudinal evolution of research in quality costing was conducted by Chatzipetrou and Moschidis (2018) None of the abovementioned literature review papers focused extensively on the future research suggestions of several authors and experts. In other words, even though many authors have highlighted the need for future studies in the field of CoQ, the future research agenda of CoQ has not been approached as a research topic in itself. Hence, there is a window of opportunity to focus on the future research agenda in the field of CoQ. This isin line with the study by Taylor and Taylor (2009) according to which it is tempting and intellectually interesting to review the existing literature to identify the main research themes and trends in operations management. Moreover, Evans and Lindsay (2002) stated that research scholars, academicians and practitioners can more easily focus on the key research themes of a topic than on an unorganized collection of information. Within this context, this paper presents a ‘systematic literature review (SLR) of the journal articles included in a number of academic databases regarding CoQ, aiming at identifying the future research suggestions in this field, grouping these suggestions into key themes and prioritizing them. From the above, it is apparent that the present SLR constitutes an original study in the field of CoQ. This study makes significant contributions to the literature by synthesizing the fragmented literature regarding the futureresearch suggestions of CoQand providing a better understanding of the main future research themes of CoQ. Therefore, this paper aims at answering the following two research questions: QL. What are the future research suggestions with regard to CoQ? QZ, What are the main themes of the future research suggestions of Co? Following the introduction, the remainder of this paper is structured as follows: in the next section, the research methodology applied in this study is described. Afterward, the results of the SLR are presented and discussed, Finally, the conclusions of this work are presented along with the limitations of this study and the authors’ suggestions for future literature review studies.Research methodology ‘The methodology applied in the present study is an SLR as outlined by Tranfield ef al (2003). A review earns the adjective “systematic” if it is based on clearly formulated questions, identifies relevant studies, appraises their quality and summarizes the evidence by use of explicit methodology (Khan ef al, 2008). According to Tranfield ef al. (2003), the use of systematic reviews for conducting evidence-based research should be done ina scientificand transparent manner, allowing for its replicability AnSLR consists ofthe identification, selection, analysis and synthesis of existing research ona particular topic and its presentation in a clear manner to combine what is known and not known about the topic (Denyer and Tranfield, 2009), Applying the principles of the systematic review will help to limit bias (systematic errors), reduce chance effects, enhance the legitimacy and authority of the ensuing evidence and provide more reliable results upon which to draw conclusions and make decisions (Becheilth ef al, 2006). Moreover, one of the advantages of undertaking the systematic review approach is becoming aware of the breadth of research and the theoretical background in a specific field (Albliwi et al, 2015). The present SLR was carried out by analyzing the extant scientific literature and identifying the future research agenda in the area of CoQ, in accordance with the methodology suggested by Tranfield et al 2003). The same SLR methodology has recently been applied in other related research fields such as Total Quality Management (TQM) (Manatos ef al, 2017; Aquilani ef al, 2017; Nasim, 2018; Bajaj et al, 2018). According to Trantield ef al, (2003), an SLR consists of three stages: () Stage I: Planning the review. @) Stage Il: Conducting the review. @) Stage IIL: Reporting and dissemination. Stage I: planning the review During the planning stage, the review protocol which contains information on the specific questions addressed by the study, the population (or sample) that is the focus of the study, the search strategy for identification of relevant studies and the criteria for inclusion and exclusion of studies in the review are defined (Davies and Crombie, 1998). “The present study concentrates on the future research suggestions which have been made by several authors and experts with regard to CoQ over a period of 9 years, from 2010 to 2018. The last decade was selected for the present SLR following the suggestion of Moghadam et al. 2019), according to which future researchers should analyze recent papers to extract the developing and emerging trends in the field of quality management. Moreover, taking into consideration that, first, the highest increase in the number of the TQM articles reviewed systematically by Aquilani ef al (2017) is observed after the year 2010, second, the period of Publication after the year 2010 includes the majority of the TQM articles reviewed by Bajaj et al. (2018), and finally, the full transition to the fourth revised version of the ISO 9001:2008 standard (which is in line with the TQM principles) was completed in 2010 (Whittington, 2008), the selection of the year 2010 as the starting point for collecting the relevant data in the present SLRs justified, Moreover, itis worth noting that the present SLR aims to complement and extend the work of Karg ef al. (2011) who had a narrow focus on articles related to the software quality costs and relied on publications from 1980 to 2009, whereas the present SLR goes beyond the aforementioned literature review and attempts to broaden the scope of the review to more generally covered quality costs in the period between 2010 and 2018. “The search strategy was developed by first identifying the relevant data sources and keywords (Tiahjono et al, 2010). The appropriate bibliographic databases and keywords for searching the literature were identified during the pane! meetings (Hu etal, 2015). The review Future research avenues of CoQ 1601TQM 326 1602 panel, consisting of the authors of this paper, directs the process through regular meetings and resolves any disputes over the inchision and exclusion of studies (Tranfield ef al, 2003). Inorder to avoid missed literature, this SLR was not restricted to specific journals but used a variety of online databases. The online databases were used as search tools to identity articles relevant to the objectives ofthis study. However, in order to ensure the high quality of this study, only peer-reviewed publications have been searched, The peer review process isa quality indicator that assesses a study's conceptual and methodological rigor (Hohenstein ef al, 2015). Thus, the following wellknown academic databases, to which the researchers had free access from their home institution, were searched: Emerald, Elsevier, SpringerLink, Taylor & Francis, Wiley and Scopus, Yadav and Desai (2016) and Bajaj ¢f al 2018) also based their literature review studies mostly on these publishers, The first five databases provide online delivery systems with full-text access to thousands of high-quality articles and journals that cover a wide range of social and applied science titles, including business and management disciplines, engineering, health care and computer science (Yadav and Desai, 2016). As far as the Scopus database is concerned, it was included for the optimum coverage of journals, since it is the largest abstract and citation database of peer-reviewed literature (Manatos et al, 2017; Raval ef al, 2018). The selection of the articles was performed by applying a number of inclusion and exclusion criteria in order to focus on those relevant to the scope of this study. Stage Il: conducting the review Conducting the review includes identification of keywords and search terms, selection of studies, data processing and classification and data synthesis (Tranfield ef al, 2003). To conduct the review, various keywords were used as search criteria in the databases mentioned above. According to Holimann ef al (2015), the keywords must be sufficiently broad to avoid artificially limiting results while still providing limitations to avoid undesirable results. The following keywords were used for the selection of articles and have been searched in abstract, title and keywords: “Cost of Quality,” “Cost of poor Quality,” “Quality costing,” “Quality-related costs,” “Quality costs,” “Prevention cost,” “Appraisal cost," “Failure cost." Additionally, “CoQ” and “PAP” are abbreviations of cost of quality and prevention-appraisal-failure, respectively, so these keywords were also included in the search, Titles and abstracts of the articles were analyzed and contrasted against the inchusion and exclusion criteria presented in Table I to determine the relevance of the article for inclusion in this review (Jia ct al, 2018). When it was unsure whether the article should be kept or dropped after reading the abstract, the whole article was read (Roeser and Kern, 2015). In order to increase the reliability of the selection, the articles were evaluated simultaneously by the authors of the present study and doubts and disagreements were resolved by seeking a ‘consensus between them. iter applying the inclusion and exclusion criteria, 94 articles were selected for this study. Additionally, forward and backward citations to all articles were applied in order to retrieve everything of relevance, while leaving behind the irrelevant (Petticrew and Roberts, 2006; Bellamy and Basole, 2013). The search of these citations yielded only three papers. So, this resulted in a final sample of 97 articles which provided the basis for further analysis. ‘An excel spread sheet was created to extract the general information revealed from the articles of the sample, including the ttle of the article, authors, publisher and journal, article type (case study, conceptual study, literature review, survey), time horizon of the research (cross-sectional, longitudinal), data collection method used (archive, interview, observation, questionnaire, mixed), year of publication, geographical location of the research sample, type of industry focused upon in the research and the authors’ future research suggestions. The affinity diagram was applied in order to classify the chaoticand unorganized future researchInclusion criteria Exclusion criteria Articles published between 2010 and 2018 Articles published in welldtnown databases: Emerald, Elsevier, SpringerLink, Taylor & Francis, Wiley and Scopus Fully accessed articles Articles published in academic journals Only international peer-reviewed articles Articles highlighting the future research agenda of CoQ Articles written in the English language Future research Any publication before the year 2010 and after2018. avenues of CoQ Articles published in nonacademic databases Non-fully accessed articles Books and articles published in onlinesites and grey literature (conferences, master’s theses, dectoral dissertations, textbooks, newsletters, working papers, industry reports, technical reports, government documents, project deliverables, PowerPoint presentations, etc) Articles that were not peer reviewed Articles not highlighting the future research agenda of CoQ Articles written in any language other than English 1603 Table L. Inclusion and exclusion criteria for SLRS suggestions into groups/themes and thus create a structured framework (Lagrosen, 2019). In other words, the suggestion of Collins (2010) was followed according to which the affinity diagram should be used to refine the initial literature review into something that makes sense and can be dealt with more easily. Finally, in line with the methodology of Aquilani ef al (2017) and Bajaj ef al. 2018), the Pareto diagram was applied. In doing so, the themes were further categorized and prioritized based on the number of future research suggestions, Stage IM: reporting and dissemination This stage provides full (rough-cut and detailed) descriptive analysis as well as thematic analysis of the field (Tranfield e¢ al, 2003), Based on the abovementioned excel spread sheet developed in stage I a descriptive analysis was conducted to show the “current map” of the collected articles (Hu et al, 2015). Furthermore, the thematic analysis provides an in-depth look at the future research suggestions in the field of CoQ. Results ‘The findings from the SLR are presented below with the aim of presenting the profile of the CoQ articles and providing a clear picture of the future research agenda in this field Publisher journal In terms of publishers, 31.96 percent (31 articles) of the sample articles have been published by Emerald, followed by Taylor & Francis (29 articles, 29.90 percent), Scopus (19 articles, 1959 percent) Elsevier (10 articles, 10.31 percent), SpringerLink (6 articles, 5.15 percent) and Wiley (3 articles,3.09 percent) (Table Il, Figure 1). The sample articles have been published in a wide variety of journals that show the interdisciplinary nature of this area, More specifically, 58 different journals have published CoQ articles in the given time frame (Table I). Out of the 58 journals, 50 journals have a frequeney of one published article. Many of the sample articles have been published in the Total Quality Management & Business Excellence journal (16 articles) and in the International Journal of Quality & Reliability Management journal (12 articles). Also, there are six journals which have published more than one article, namely, the TQM Journal ( articles), the International Journal of Production Research (4 articles), the International Journal of Productivity and Performance ManagementTQM Number of 326 Publisher and journals articles Percent Emerald st 03196 International Journal of Quality & Reliability Management 12 01287 ‘The TQM Journal 6 00619 Intemational Journal of Productivity and Performance Management 3 0.0300 1604 Advances in Management Accounting 1 0.0103 ‘Benchmarking: An International Journal 1 103 Built Environment Project and Asset Management 1 103 Business Process Management Jourtal 1 103 Engineering, Construction and Architectural Management 1 103 Grey Systems: Theory and Application 1 0103 Journal of Modelling in Management 1 0103 Journal of Quality in Maintenance Engineering 1 0103 Leadership in Health Services 1 103 ‘Measuring Business Excellence 1 103 Taylor & Francis 2 02990 ‘Total Quality Management & Business Excellence 16 0.1689 International Journal af Production Research 4 oat Engineering Management Journal 2 0.0206 Economic Research-Ekonomska Istrazivanja 1 103 TIE Transactions 1 103 International Journal of Logistics Research and Applications 1 oo10s International Journal of Management Science and Engineering Management 1 103 Journal of Interdisciplinary Mathematics 1 103 ‘Journal of the Chinese Institute of Industrial Engineers 1 103 ‘The Engineering Economist 1 103 Scopus 19 01959 Quality-Access to Suocess 2 0.0206 Amfiteatru Beonomie 1 0.0108 Economic Computation and Eoonomic Cybernetics Studies and Research 1 0.0108 Espacios 1 103 International Journal of Engineering and Technology 1 103 International Journal of Engineering Research in Africa 1 103 International Journal of Performabilty Engineering 1 0103 International Journal of Supply Chain Mangement 1 0103 Journal of Business and Retail Management Research 1 0103 ‘Jounal of Construction Engineering and Management 1 103 ‘Jounal of Engineering and Applied Sciences 1 oo103 Journal of Engineering and Technological Sciences 1 103 Journal of Theoretical and Applied Information Technology 1 103 Laboratory Medicine 1 103 Quality Innovation Prosperity 1 103 Serbian Journal of Management 1 103 ‘Therapeutic Innovation & Regulatory Science 1 103 World Academy of Science, Engineering and Technology 1 10s Exevier 10 0.1030 International Journal of Production Economics 2 0.0206 Applied Mathematical Modeling 1 103 Computers & Industrial Engineering 1 103 Fuzzy Sets and Systems 1 0.0108 FHBRC Journal 1 0.0108 International Journal of Project Management 1 0.0108 ‘Table It Journal of leaner Production 1 103 Fae en of artces Jounal of Manufacturing Systems 1 103 by publishes and" Journal of Systems and Software 1 103 journals (continued)Future ‘Number of ch Publisher and journals articles Percent Tesear avenues of CoQ SpringerLink 5 006515 ‘Action-Based Quality Management: Strategy and Tools for Continuous 1 aoi0s Improvement Journal of Failure Analysis and Prevention 1 0.0103 Journal of The Institution of Engineers 1 0.0103 1605 Journal of The Institution of Engineers (nda Series C i 0103 Software Quality Journal 1 0103 ity 2 0.0309 Journal for Healthcare Quality 1 0.0103, Journal of Continuing Education in the Health Professions 1 0.0103 ‘The Journal of Industrial Economics 1 0.0103 ‘Table IL. Articles/publisher 38 i 2» 2s 2 1s v0 0 5 ; ; i : é nom Figure 1 Emerald Taylor& Scopus Elsevier Springer Wiley Francis ‘Link G articles), the Engineering Management Journal (2 articles), Quality-Access to Success articles) and the International Journal of Production Economics (2 articles), Article type To assess the article type, the sample articles were classified into four categories, namely, case study, conceptual study, literature review and survey, following the categorization adopted by Kamal and Irani (2014), Nasim (2018) and Psomas and Antony (2019). From Figure itis obvious that the case study is the most popular article type, which accounts for 53,61 percent (52 articles) of the sample articles, followed by the survey which accounts for 2784 percent (27 articles). Moreover, only a small number of the sample articles are based on the conceptual study approach (16 articles, 16.49 percent). The remaining two articles (206 percent) are literature review studies. From the above, itis apparent that 18 of the sample articles (18.55 percent) are theoretical (conceptual and literature review studies) and the remaining 79 articles (81.45 percent) are empirical (case studies and surveys). Thus, it is concluded that there is a prevalence of empirical papers and a lack of purely theoretical papers. Time horizon This subsection describes the time horizon of the sample articles. According to Jasti and Kodali 2014) and Bhamu and Sangwan (2014), in longitudinal studies, the data collection is Articles per publisherTQM 326 1606 Figure 2. Articles per article type Figure 3, Articles per data collection method Articlesitype 9 2 so 40 30 a 20 416 ‘ | é 0 — Case study Survey Conceptual Literature study review done at two or more points over time in the same organization, while in cross-sectional the sample data are collected at one point in time. Of the case study/survey articles, 4430 percent (35 articles) used longitudinal data, whereas 55:70 percent (44 articles) of the case study/survey articles are found to be cross-sectional studies. Data collection method It is worth considering the method of data collection used by researchers, Therefore, the 97 articles were further analyzed in terms of the data collection methods applied. In all, five different ways of collecting data were identified: archive, interview, observation, questionnaire and mixed method Figure 3). Nevertheless, 20 articles (20.62 percent) did not provide any information or did not clearly define the data collection method. The most commonly used method for collection of data was the archive method (30 articles, 30.93 percent). However, several studies used more than one method for data collection (24 articles, 24.74 percent). In addition, a significant number of researchers have applied the questionnaire ‘method (21 articles, 21.65 percent). The remaining data collection methods are the interview and the observation (1 article, 1.03 percent each). Year of publication ‘The sample articles were classified according to the year of publication in order to identify trends in the chronological progression of the research on CoQ. Figure 4 presents the Articles/data collection methodArticles/year 2010 2011 2012 2013. 20182018 2016 20172018 distribution of the sample articles per year, from 2010 to 2018, Overall, the number of the articles published on CoQ has increased significantly in the last decade, with the highest number observed in the year 2018 (17 articles), followed by the year 2015 (14 articles). Fewer publications were recorded for the years 2010 and 2011 6 articles each). Geographic research area A country-wise classification is very important in identifying the extent of research across the globe (Goyal ef al, 2013; Fatma and Rahman, 2015). Hence, the present study further concentrates on the analysis of the geographic area of each study conducted. From the analysis, its evident that CoQ has been studied in different continents/countries to different extents. Out of the 79 surveys and case studies, 62 of them indicated the continent where the studied companies operate, while at the same time, only 58 of them specified the country of the study. ‘The findings show that Europe and Asia are the continents with the highest concentrations of studies (41.94 percent and 3387 percent, respectively), followed by ‘Africa and North America (11.29 percent each). There was only one study (1.61 percent) found in South America, and there was also a dearth of CoQresearch in Oceania countries (Figure 5). Considering the countries where research took place, there were no cross-national or multinational studies, meaning that all the studies described in the sample articles were conducted in a single country. More specifically, most of the research related to CoQ was conducted in India (6 articles), followed by Greece (5 articles), the USA G articles), Portugal (4 articles), Spain (4 articles) and lran (3 articles) (Figure 6). Industry sector Inorder to present the industry sectors of the companies participating in the case studies and surveys described in the sample articles, six categories of sectors were distinguished, namely, manufacturing, construction, agro/food, service, multiple sectors and other sectors. This categorization of articles according to the industry sector is fairly similar to that used by Jasti and Kodali (2014) and Sreedharan and Raju 2016). According to the findings illustrated in Figure 7, the manufacturing sector is the one most preferred by the researchers when studying CoQ issues (38 articles, 48.10 percent, followed by the service sector (14 articles, 17.72percent). The “multiple sector” category (9 articles, 11,39 percent) refers to those articles, in which data were collected from more than one sector. The construction sector was examined in seven articles (886 percent), and the agro‘food sector, in five articles (633 Future research avenues of CoQ 1607 Figure 4. Articles per publication yearTQM 326 1608 Figure 5. Articles per continent Figure 6. Articles per country. ‘where the studied ‘companies operate Figure 7. Articles per industry sector = Aftica Asia Europe ‘= North America ‘South America Articles/Country ; ; : as t HHH Tt tries r41rt 0 LELinit it Faia E82g98888 ge EE ae EEE TELE g32%2 = e282 228 North Macedonia percent), Five articles (633 percent) were related to other sectors, and one article (1.27 percent) did not specifically mention the sector name. Future research suggestions ‘The aim of this subsection is to present the future research suggestions with regard to CoQ which have been made by several authors as well as the underlying key themes revealed. An Articles/industry sectorexamination of the 97 CoQ articles disclosed a plethora of future research suggestions which can be grouped through the affinity diagram under the following eleven themes (presented in descending order based on the number of the respective future research suggestions): sectors, subsectors and units; impact on CoQ elements; CoQ data and information; CoQ elements, methods and analysis; countries; CoQ effects; research sample size; CoQ integration with other management approaches; CoQ failure factors and CoQ success factors. Table IIl presents analytically the statements describing the future research suggestions of CoQ per theme, while Table IV presents the themes in descending order based on the number of future research suggestions. In order to further analyze and prioritize the future research themes and based on the number of the respective research suggestions per theme, the Pareto analysis was conducted. From Figure 8 which illustrates the Pareto diagram, it is evident that six out of the eleven themes account for approximately 80 percent of the future research suggestions of CoQ ‘These themes are the following: sectors, subsectors and units; impact on CoQ elements; CoQ data and information; CoQ elements; methods and analysis and countries Discussion and conclusions CoQ is an interdisciplinary field involving a variety of academic journals that focus on different issues, The 97 articles considered in the present SLR are spread over 58 different journals, signaling the dissemination of the CoQ topic in different contexts and disciplines, such as management, engineering, accounting, mathematics, computer science and logistics. However, some journals publish more CoQarticles than others, for example, the Total Quality Management & Business Excellence journal and the International Journal of Quality & Reliability Management. These two journals seem to be the most influential journals in the field of CoQ, Thus, authors wishing to conduct future literature review studies can base them firstly on these journals. Similarly, in the SLR studies of TQM issues conducted by Nasim 2018) and Bajaj e¢ al. 2018), the International Journal of Quality & Reliability Management and the Total Quality Management & Business Excellence journal were found to be the top two journals publishing TQM articles. ‘The present study findings reveal that in the CoQ field, the case study is the most widely used research method. The predominance of case studies in the present SLR is consistent with the need to explore in depth the peculiarities of CoQ in different environments suggested by Marodin and Saurin (2013), The next most popular method is the survey research, whereas there is a lack of a significant amount of conceptual and literature review papers. This demonstrates that the sample CoQ articles are much more empirical in nature rather than theoretical. In other words, the study of CoQ is overwhelmingly empirically oriented. This is in line with the study by Fraser ef al. 2015) who highlighted that the emphasis on empirical evidence is important for practitioners since it allows theoretical models to be evaluated in a real-world environment, Similar to the present study, Daunoriene and Staniskiene (2016) stated that a considerable amount of the quality cost literature has focused on quality cost implementation. However, Omurgonulsen (2009) mentioned that there have been many attempts to evaluate quality costs from both a theoretical and empirical perspective. So, tofill the above-identified gap between empirical and theoretical studies of CoQ, conceptual and literature review studies are suggested for the future to provide a more comprehensive understanding of CoQ. Bearing in mind the time horizon of the sample articles, it seems that the researchers prefer mostly cross-sectional data rather than longitudinal data to study CoQ issues. The predominance of the cross-sectional study is justified, given its lower cost and time span. On the other hand, the fact that a longitudinal study can provide better analysis of the system than a cross-sectional study (Jasti and Kodali, 2014) made fewer than half of the researchers of Future research avenues of CoQ 1609TQM 326 1610 ‘Table I. ‘The future research suggestions of CoQand the respective themes CoQ issues conduct longitudinal studies. Conducting more longitudinal studies would be an interesting methodological approach for future research in order to get a better understanding of CoQ, as significant relationships between variables that would be difficult to reveal over short periods can be determined diachronically. For example, longitudinal studies can be conducted to evaluate the impact of CoQ elements on company performance. Moreover, investigating whether cross-sectional or longitudinal studies lead to different results on CoQ is also suggested. As faras the data collection method adopted by the researchers is concerned, the majority of articles used archives and questionnaires to gather CoQ data. Similarly, the SLR study of Jasti and Kodali 2014) revealed that historical archive analysis was the most preferred data ‘collection method in single-case study and multicase study designs, while the questionnaire ‘was the instrument mostly used in survey research designs. Other data collection methods like the interview and the observation were fewer in use. This is no surprise, as the interview technique is not appropriate for conducting quality cost surveys and the observation method ‘Themes Future research suggestions Sectors, subsectorsand units Examining CoQ in service systems (Dror, 2010), water utility ‘organizations (Banasik and Beruvides, 2012) and public utilities including waste water, storm water and electric uit Banasik and Beruvides, 2012} investigating if there isa significant difference between private and publicly owned utilities with regard to CoQ (Banasik and Beruvides, 2712} assessing the cost of Six Sigma quality beyond mass manufacturing (Rodin and Beruvides, 2012} exami quality failure costs in several industry sectors (Liapis eal, 2013) studying CoQ in service organizations Lari and Atlan, 2013; Ozkan and Karaibrahimoglu, 2013; Chopra and Singh, 2015; Zhang et al, 2015), a specific industry branch (Lari and Aslan, 2013; Kerfai cal, 2016) and in several types of industries (Lari and Aslan, 2013; Grbac ‘tal, 2015; Chatzipetrou and Moschidis, 2017; Farooq etal, 2017; Glogovac and Filipovic, 2018 Moschidis al, 2018) carrying out CoQ research for complex production lines (Omar and Murgan, 2014) and ‘process configurations (Chopra and Singh, 2015} applying the Activity Based Costing (ABC) method of CoQ inthe winole organization and in selected divisions (Zhang af, 2019} exploring whether there are differences in terms of cost of poor quality in efferent sectors (Chiari, 2015}; studying the implementation ofa quality casting system in a hospital (Uyar and Nevis, 2015) implementing the methodology of “quality cost optimization” in large and complex industries (Chopra and Singh, 2013; evaluating CoQ in retail companies (Chatzipetrouand Moschidis, 2016) departments supporting operations and quality, such as purchasing, engineering, sales and marketing (Ccakowsi, 2017, economic sectors such as water supply and treatment Barouch and ‘Bey, 2018, different subsectors ofthe food sector Psomas et a, 2018) Dbusiness sectors, apart from food and beverage (Moschidis ef al, 2018) and in companies that belong to thebroad manufacturing and services, sector (Psomas eal, 2018), providing a more detailed analysis of the sector variables in the CoQ context Chatzipetrou and Mosc, 2018) and determining the interrelations of quality cost elements among ‘companies in the same business sector Chatzipeirou and Moschitis, 2018) and whether the CoQ benefits realized in other industries can also be realized within pharmaceutical industry (Eriksson, 2019) (continued)Themes Future research suggestions Impact on CoQ elements CoQ data and information Examining how the optimization of CoQ elements changes ifthe uality cost function follows distributions other than normal distribution (Abdul-Kader fal, 2010), whether the production rate and demand rate ate stochastic o they are inuenced by several factors (Chiu and Su, 2010) and whether the assumption of 100 percent, inspection is relaxed or itis determined by specific factors (Alzaman tal, 2010); investigating the impact on CoQ categories of inventory (Alzaman etal, 2010), shortages or ead time (Chin and Su, 2010), inspection (Castillo Villar etal, 20122) raw materials trainingand level af technology (Mahanty etal, 202}, company manager's objectives, (Castill-Villr ef a, 2012}; studying CoQ components when customer demand is a function of the quality level (Castillo-Villar ¢f al, 2012} analyzing the extent to which CoQ is affected by operational and financial constraints (Khataie and Bulgak, 2013) and the defect rate (Omar and Murgan, 2014}; carrying out research on CoQ elements insituations where failures are not necessarily independent (Lim etal, 2015}; investigating the reasons why the ISO 9001 conformity process does not seem very effective in reducing the cost of poor quality (Chiarini, 2015), determining which elements have the most favorable effects on failure cost, opposed to which elements have the east impact (Plewa e al, 2016); understanding the impact of conformance services and infrastructures on CoQ (Beshiah eal, 2017}; providing an analysis, of factors influencing appraisal costs Gawan etal, 2018); finding concrete links between the type of materials procured and the appraisal and failure costs (Sawan ef al, 2018) exploring the relationships between quality management maturity level and CoQ (Moschidis eal, 2019); highlighting the important contribution that “mature” food and beverage companies could have tothe quality casting (Maschidis eal, 2018) Using novel approaches to gather quality cost data (Karg etal, 2011); identifying how a company makes use ofthe quality cost information (Cheah etal, 2011; Pires et al, 2017); determining how quality cost data canbe used (ATmeemy et al, 2012} providing organization-wide CoQ information (Ozkan and Karaibrahimogtu, 2013); studying how to encourage managers to use quality cost information (Novas and Saraiva, 2014}; getting detailed service quality and cost data (ohnston and Ozivent, 2015); developing suitable approaches and methods to reduce the burden of CoQ data collection (Rabfeld etal, 2015); considering CoQ data collection methods (Zhang etal, 2015), ‘examining the practical implications of the different uses of quality related cost information (Pires etal, 2017, the reasons why managers use the quality-related cast information acearding to a diagnostic profile or an interactive profile (Pires ef al, 2017) and CoQ data collection in several departments (Czajkowski, 2017} generating new knowledge on the implementation of CoQ measurement (Mschidis etal, 2018), collecting subjective CoQ data from more than one Company representative as well as objective data from the company files (Psomas eal, 2018) conducting interviews instead of {questionnaires for CoQ data collection (Glogovac and Filipovic, 2018) (continued) Future research avenues of CoQ 1611 Table I.TQM Future research suggestions De Themes , CoQ elements 1612 Methods and analysis ‘Countries Table I. ‘Quantifying failure costs (Eibireer etal, 2010} identifying hidden failure costs (Elbieer etal, 2010; Duarte et al, 2018) and the hidden ‘components of quality costs (Cheah ef al, 2011; Psomas et al, 2018), ‘examining external failure costs or externalities (Peimiert Garcia ef al, 2016}; focusing on the effectiveness of specific elements of prevention and appraisal cost (Piewa et al, 2016); examining which CoQ elements practitioners should focus on (lewa etal, 2016) and the constituents of cost af quality (prevention, appraisal, failure costs) (Chatzipetrou and ‘Moschidis,2016) exploring which quality costs are monitored the most and which quality costs are constantly ignored (Chatzipetrou and Moschicis, 2017), the essence and the content of each individual quality cost (Chatzipetrou and Moschidis, 2017) and the quality cost ‘components (Chatzipetrou and Moschidis, 2018) analyzing internal and external failure cost as a loss and not asa gain (Barouch and Bey, 2018}; incorporating many CoQ elements in the analysis of CoQ (Psomas etal, 2018) determining the structure ofthe CoQ elements (Psomeas ¢ a, 2018), studying appraisal costs (Sawan etal, 2018) Embedding accounting methods such as the ABC that can more accurately capture quality costs (Elbireer et al, 2010), stochastic Programming technique for strategic planning of CoQ (Castillo-Vilar ‘fal, 20125) and the Taguchi loss function for optimizing CoQ (Lim «tal, 2015} developing suitable approaches and methods to facilitate the isolation of qualty-related costs and benefits Rabfeld etal, 2015); ‘considering CoQ data collection methods such a field studies or case studies, which might provide more comprehensive and indepth ‘understanding of the ABC method (Zhang etal, 2015); determining a “universally applicable cubic quality las function (Li etal, 2018}; applying methods such asthe critic or the least squares method for CoQ data analysis Shahin and Rezaci, 2018), the top roof or competitive analysis of CoQ (Shahin and Rezaei, 2018), multiple attribute decision ‘making approaches namely the Technique for Order of Preference by ‘Similarity to Ideal Solution based on CoQ data Shahin and Rezaei, 2018), the importance-performance analysis of CoQ Shahin and Rezaei, 2018) and fuzzy approaches for Co@analysis Shahin and Rezaei, 2018); ‘noorporating more advanced statistical methods for CoQ analysis (P3omas ¢f al, 2018), a method for evaluating hidden costs of failure Duarte ef al, 2018) Conducting CoQ research internationally (Banasik and Beruvides, 2012, in several national and cultural ontexts (Holota cal, 2016), with ‘a mote detailed analysis of the geographical variables (Chatzipetrou and Moschidis, 018), beyond the boundaries of Greece (Psomas et al, 2018}, cluding companies operating in different countries (Glogovac and Filipovic, 2018; Psomas ef al, 2018), examining the way that quality ‘cost components interact among countries (Chatzipetrot and Moschidis, 2018};making comparisons among countries with regard to CotQelements (Psomas ct al, 2018), determining the differences among ‘food companies of several countries in terms of CoQ system implementation (Psomas etal, 2018). (continued)Themes Future research suggestions Future research CoQ effects Examining the impact of CoQ on health outcomes Elbireer et al,2010, avenues of CoQ financial returns of quality investments (Abdul-Kader ef al, 2010),each supplier and the supply chain network design (Alzaman ef al, 2010), performance of companies (Al-Tmeemy et al., 2012; Mijoc ef al, 2014; Pires et al, 2017), the effectiveness of continuing education for health professionals (Vukovie ef al, 2015) and the quality levels of the end: 1613 product (Chatzipetrou and Moschidis, 2016) Research sample size Carrying out CoQ research using large research samples (Martinez and Selles, 2015),a variety of motor carriers (Johnston and Ozment, 2015),a large number of banks (Duarte et al, 2018), broad samples of food companies (Psomas ef a, 2018) and great sample of projects and firms. (Sawan ef al, 2018); increasing the number of participants in the CoQ evaluation (Glogovac and Filipovic, 2018). CoQ integration with other ‘Studying the integration of CoQ method with the supply chain management approaches management (Alzaman ef al,, 2010; Yoo et al, 2012; Castillo-Villar et al, 2012a; Castillo Vilar ef al, 2012b; Khataie and Bulgak, 2013 Alglawe cet al, 2019), the Six Sigma methodology (Rodin and Beruvides, 2012), the ISO 9001 standard implementation (Chiarini, 2015) and ‘maintenance strategy Peimbert-Garca eal, 2036) CoQ failure factors Exploring the causes and consequences af CoQ program failures (Al- ‘Tmeemy ef al, 2012), the specific nature of the problems experienced in_ implementing quality cost programs (Jafari and Rodchua, 2014)and the dieper causes that hinder the implementation of quality costing (Chatzipetou and Moschidis, 2017) CoQ success factors Determining the factors aiding the success of quality cost programs (afariand Rodchua, 2014; Kerfai tal, 2016); influencing the success of the ABC system (Zhang et al, 2015) ‘Table IL. “Themes of future research suggestions [No.of future research suggestions ‘Sectors, subsectors and units (A) ry Impact on CoQ elements (B) 19 CoQ data and information (C) 4 CoQ elements (D) Mu Methoxis and analysis (E) B Countries (F) 8 CoQ effects (G) 6 Research sample size (H) 6 Table IV. CoQ integration with other management appreaches() 4 “The future research of faire factors () 3 agenda ofthe CoQ CoQ success factors (K) 2 studies is a time-consuming process, through which it is more difficult to gather data (Shah and FitzRoy, 1998; Bryman, 2004). In addition, the percentage of articles that used more than one data collection method was low in comparison with articles that used only one. Therefore, future studies should emphasize the use of multiple data collection methods in order to ensure the reliability and validity of results. During the time span studied, the number of publications in the CoQ field has increased almost threefold, Thus, the diachronic increase in the published CoQ articles indicates that the interest of researchers in CoQ issues is considerably increasing, This increasing trend in CoQ publications is also observed in the literature review study of Chatzipetrou andTQM 326 1614 Figure 8. ‘The Pareto diagram of the themes of future research suggestions \ 1 ~ P J i “e 3 & a a 2 2 3. 3 7) 2» : : . wet pth ee Research suggestions 24 19 14 M4 13 8 6 6 4 5 Percent 212 168 4 124 NS 71 53 53 35 44 Com% 212 381 504 628 743 BI4 867 920 956 1000 Moschicis (2018). This trend is justified taking into consideration the diachronic increase in the TQM research (Bajaj ef al, 2018; Dahlgaard eal, 2019). Considering the geographical area where research took place, most of the research related to CoQ has been conducted in Europe and Asia, while in other continents, there seems to bea comparatively low number of research publications. Therefore, future research should be conducted in contexts different from the traditional ones, such as South America and Oceania. Moreover, the majority of the studies have focused on developed countries like the USA, Greece, Portugal and Spain, In terms of developing countries, a greatest number of research studies were conducted in India and also countries such as Iran have contributed significantly. Similar results were reported in the literature review of Chatzipetrou and Moschidis (2018), according to which India and the USA are among the top three countries where CoQ studies have been conducted. These findings are not consistent with the findings of the study by Srivastava (2008), who stressed that in the Indian context, there was little ‘empirical literature and few case studies on the CoQ field, Further research should compare and contrast the extent to which CoQ practices are implemented by companies located in developed versus developing countries. In addition, this study suggests researchers examine the role of country contextual factors (eg. culture, stability of society, government policies, cic) in CoQ implementation. Furthermore, conducting studies on the unexploited parts of the ‘globe that have been neglected so far is suggested in order to verify the reliability and validity of existing CoQ theories in other countries or regions as well as to increase generalizability ‘The industry-wise analysis of the case study/survey articles showed that the concept of CoQ is not only restricted to one type of industry but applicable to almost all industries. Studies in this area have been conducted mainly in the manufacturing sector. This result is in line with the results of the study by Chatzipetrou and Moschidis 2018), who found that most of the studies have taken place in the manufacturing sector. A plethora of manufacturing- related articles is anticipated due to the origination of the CoQ concept in the manufacturing sector (ones and Bonsignour, 2011), The service sector was the second most popular sectorin which CoQ studies have been carried out. Shahin and Rezaei 2018) stated that the CoQconcept has been used in manufacturing and service companies, successfully, Therefore, itis also interesting to carry out more CoQ research on service-based organizations, Apart from manufacturing and service industries, CoQ covers a number of different industry sectors, such as construction and agro/food, but with a relatively low share. To fill this gap, the researchers need to focus their studies on the aforementioned sectors owing to the current insufficient amount of CoQ research in these sectors. Future research should be expanded to cover different industry subsectors to gain deeper insights into how CoQ is applied in particular subsectors and whether there are any statistically significant differences with regard to CoQ in different subsectors within the same sector. “The future research suggestions identified in the field of CoQ are worth discussing, The present study is based on two quality tools in order to analyze the future research avenues of CoQ, namely, the affinity diagram and the Pareto diagram. So, based on the affinity diagram and in order to obtain an aggregate picture, a plethora of the future research suggestions are grouped under eleven themes-latent constructs. In doing so, an underlying structure of the future research suggestions is formulated, The future research themes of CoQ include a wide range of contents. More specifically, the themes revealed are related to the CoQ program implementation itself (CoQ data and information, elements, method and analysis), CoQ failure and success factors, CoQ effects and influencing factors, the environment where the CoQ program is implemented (sector, country), the integration of the CoQ program with other management approaches and the research sample size used to study CoQ issues. Furthermore, by applying the Pareto diagram, the vital themes of future research suggestions are determined and clearly distinguished from the useful themes. In other words, the vital themes (accounting for the majority of the future research suggestions of CoQ) which need to be given high priority by researchers are those related to the sectors, subsectors and units; impact on CoQ elements; CoQ data and information; CoQ elements; methods and analysis and countries. Provided that the future research suggestions reflecting these themes of high priority have been adequately adopted, researchers should then incorporate into their research designs themes of lower priority, namely, the useful themes (accounting for the minority of the future research suggestions of CoQ). In other words, the future research suggestions with regard to the CoQ effects, research sample size, CoQ integration with other management approaches and CoQ failure and success factors should be taken into consideration by researchers at a later date. Practical implications: AnSLR can be beneficial for thase who use academic journals asa source of information Fatma and Rahman, 2015). So, theresults ofan SLR are relevant for both researchers and practitioners, as they can get a fast overview of surveys within a domain (Roeser and Kern, 2015), More specifically, academicians and researchers relying on the analytically presented future research suggestions can conduct studies of high originality and value (Psomas and Antony, 2019) in order to further develop CoQ issues, In other words, each future research suggestion determined in the present SLR can be considered as a motive and a clear research idea for any researcher wishing to study CoQ. The underlying structure of the future research suggestions, meaning the themes revealed through the affinity diagram, provides academicians and researchers with an overall view of the future research agenda in the field of CoQ. Moreover, based on the Pareto analysis and the clear distinguishing of the vital themes of future research from the useful themes, a clear priority is attributed to the former compared to the latter, in order for academicians and researchers to better design their future research in both the short term and the long term. ‘A literature review can also help practitioners in decision-making through the vast amount of published information (Bolderston, 2008). More specifically, an SLR as a fundamental Future research avenues of CoQ 1615TQM 326 1616 scientific literature review methodology produces a reliable stock of knowledge and enhanced practice in the management field (Tranfield ef al, 2002), From the practitioners’ point of view, academic research agenda has an impact on the future development and improvement of their profession Fraser ef al, 2020), So, from the above, it is apparent that the future research agenda ‘of CoQ, as it is extensively presented in the present SLR, should be taken into consideration by practitioners who plan to implement CoQ programs. In other words, the research issues of CoQ which have so far been unexplored should be carefully manipulated by practitioners while implementing CoQ programs, in order for them to avoid any negative influence of these issues ‘on the smooth implementation of the CoQ programs. The underlying structure of the future research suggestions describing the themes revealed in the present study can be the basis upon which government policy makers formulate decisions with regard to funding for research. It is also worth noting that the majority of the future research themes revealed reflect practical issues of CoQ such as the implementation of CoQ in different business sectors and countries, factors influencing CoQ, the elements that should be considered in the CoQ measurement, the ‘consequences of implementing CoQ programs, the integration of CoQ with other management approaches and the failure and sucoess factors of CoQ programs. Given that research is increasingly disconnected from the practical world it is meant to serve, and in order for the academic research to be more aligned to the needs of practice (Fraser ef al, 2020), the present SLR provides future research suggestions for the content of the abovementioned practical oriented themes. Thus, the academic research is linked with management and operational practitioners, and the respective gap is filled (Praser ef al, 2015), Limitations and future studies Despite its contributions, this literature review study, as every study, is not exempt from limitations. One limitation is that only six databases were used for article collection, which may result in the omission of some relevant articles published in journals not included in these databases, Besides, other relevant articles may have been omitted, due to the lack of free access to these articles from the respective databases, The exclusion of books and grey literature isalso alimitation of the present SLR. Furthermore, it should be highlighted that the results of thisSLR are limited by the keywords used, Although a significant number of keywords are used, they may not be exhaustive. In this sense, there may bestudies which do not include these keywords but are relevant to the CoQ research. Another limitation of this study is the inclusion of only EnglishJanguage publications, which may have resulted in the omission of articles written in other languages. Finally, there is still an element of subjectivity over the eventual decisions regarding the grouping of the large number of the future research suggestions into themes. ‘The above limitations lay the foundations for further literature review studies on CoQ. ‘The inclusion of additional databases is suggested in order to conduct research on an even bigger scale and achieve a broader view and understanding in the field of CoQ. Moreover, books, grey literature and a longer time framework can be considered in future to get a more detailed insight of the work done in CoQ so far. Furthermore, expanding the keywords in future reviews could result in a more comprehensive review of the CoQ field. 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