From Quality Costing to Strategic Value Creation Through the Evolving Role of Total Quality Management in Management Accounting: A Systematic Literature Review

Siti Najwa Al Mukarroma; Rada Novitri  Andara; Luk Luk Fuadah

doi:10.63922/ijevss.v5i04.7419

Siti Najwa Al Mukarroma Master of Accounting Science Program, Sriwijaya University, Indonesia
Rada Novitri Andara Master of Accounting Science Program, Sriwijaya University, Indonesia
Luk Luk Fuadah Department Of Accounting, Sriwijaya University, Indonesia

DOI: https://doi.org/10.63922/ijevss.v5i04.7419

Keywords: Total Quality Management, Quality Costing, Management Accounting, Performance Measurement, Strategic Value Creation.

Abstract

This study examines the evolving role of Total Quality Management (TQM) in management accounting, focusing on the transformation of quality costing from operational cost control into strategic value creation. Using a Systematic Literature Review (SLR) approach, the study synthesizes 50 articles published between 2021 and 2026. The analysis explores quality cost management, TQM implementation, management accounting integration, performance measurement, and value creation. The findings indicate that TQM extends beyond defect prevention and cost reduction by connecting quality information with operational efficiency, customer satisfaction, innovation, and strategic decision-making. Drawing on Contingency Theory, the study explains that TQM effectiveness depends on aligning quality practices and management accounting systems with organizational characteristics, technology, strategy, and business environments. This review contributes an integrated understanding of how quality costing informs performance evaluation and strategic decisions, while identifying research opportunities concerning digital quality management, longitudinal outcomes, and cross-industry differences. The findings offer insights for organizations seeking to strengthen competitiveness and sustainable long-term performance.

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