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Valuation of the option of abandoning ISO 9001 certification: an empirical study in Spain
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Título : Valuation of the option of abandoning ISO 9001 certification: an empirical study in Spain |
Autor : Sansalvador, Manuel E. Brotons, Jose M |
Editor : Taylor and Francis Group |
Departamento: Departamentos de la UMH::Estudios Económicos y Financieros |
Fecha de publicación: 2014-06-25 |
URI : https://hdl.handle.net/11000/31871 |
Resumen :
The main objective of the present work is to provide a tool that facilitates the valuation
of the existing option in any business with International Organization for
Standardization (ISO) 9001 certification to be able to abandon it if deemed
appropriate. By comparing the value of the business under the assumption of
whether or not it has implemented the ISO 9001 quality system, a first
approximation of the value that this certification benefits the business has been
obtained. However, the value thus obtained does not present operational flexibility
that permits management to give up the certification. To assess this abandonment
option, fuzzy real options were used. This tool is validated with an empirical study
in Spain. The proposed methodology is applied at 13 small companies belonging to
the same sector. Furthermore, their behaviour in the context of the current Spanish
economic crisis is analysed.
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Palabras clave/Materias: quality management ISO 9000 performance real option fuzzy logic empirical study |
Área de conocimiento : CDU: Ciencias sociales: Economía |
Tipo documento : application/pdf |
Derechos de acceso: info:eu-repo/semantics/closedAccess Attribution-NonCommercial-NoDerivatives 4.0 Internacional |
DOI : https://doi.org/10.1080/14783363.2014.929231 |
Aparece en las colecciones: Artículos Estudios Económicos y Financieros
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La licencia se describe como: Atribución-NonComercial-NoDerivada 4.0 Internacional.