Abstract
The purpose of this paper is to explore a Six Sigma implementation that combines quality acceptance with business performance using the Q × A = E model and questionnaire survey method. The paper begins with a review of the literature on Six Sigma and its key factors, followed by a theoretical framework that is developed via an empirical study of a Taiwanese firm. The results of the Six Sigma measurement system proposed in this paper show that each organisation has a unique management position when initiating a Six Sigma project. The Q × A = E model can be used to obtain valuable insights about Six Sigma implementations and firms should be able to achieve better management decisions after conducting self–assessments using the model.
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