The performance evaluation and comparison based on enterprises passed or not passed with ISO accreditation

Purpose – The purpose of this paper is to determine whether passing ISO accreditation can effectively enhance business performance, and further to explore the major contributions of ISO accreditation for companies. Although there are some current debates on the effectiveness of ISO9000, for many companies having ISO9000 accreditation is mainly for marketing purposes. However, no company really knows the detailed performance effects of ISO accreditation. In this study, both the Balanced Scorecard (BSC) and Activity Based Costing (ABC) methods are used to compare the direction and strength of each performance indicator for companies that have passed, or not passed, ISO accreditation.Design/methodology/approach – Companies in the manufacturing industry and service industry, with stocks listed in Taiwan's regular stock market and over‐the‐counter stock market, are selected as the research targets. A total of 212 valid questionnaires from the manufacturing industry and 120 from service industries are collected...

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