Final answer:
In managing and controlling quality, accounting's role includes providing financial and non-financial information, specifying goals and objectives, and identifying constraints, but not directly participating in the development of Six Sigma goals.
Step-by-step explanation:
A proper role for accounting in terms of managing and controlling quality includes providing management with relevant financial information and nonfinancial information for decisions related to quality-oriented initiatives, specifying quality-related goals and objectives for the organization, and identifying operational constraints. However, the option that does not represent a proper role for accounting is e. Participating in the development of Six Sigma quality – related goals.
Accounting's primary role is to track, report, and analyze financial and operational data. While accountants may assist in the analysis of costs related to quality improvement programs like Six Sigma, the development of quality-related goals, particularly the technical and methodological aspects of these programs, typically falls outside the domain of accounting. Six Sigma initiatives are more closely aligned with the work of operations management and process engineers, who apply statistical and quality management techniques to reduce defects and improve performance.
The involvement of accountants in specifying quality-related goals pertains to the financial and non-financial aspects of these goals, such as cost-benefit analysis or performance indicators that have a financial impact. Identifying operational constraints, such as budget limitations or resource allocations, is indeed a significant role for accountants in quality management. This information is crucial for making informed decisions that align with the organization's financial health and strategic objectives.
In summary, while accountants have a vital role in the quality management process, directly participating in the development of specific methodologies like Six Sigma is not traditionally part of their role. Instead, accountants provide essential data and analysis to support these initiatives.