What type of quality costs would the torn PUMA soccer jerseys be considered?

At a European Championship game for men’s soccer in June 2016, at least four of Switzerland’s red jerseys were torn during the game again the French team. Three of the Swiss jerseys torn around the numbers. The wardrobe malfunctions left the players with large parts of their backs exposed until they could get to the bench to get a replacement jersey.

PUMA SE, a global sportswear company based in Germany, is the manufacturer of the torn jerseys. Its initial investigation found that one batch of the material used in the manufacture of these jerseys was defective. In this batch, the yarns used in the polyester and elastane fabric were damaged during the production process which lead to a weakening of the fabric in the finished jersey.

PUMA inspected its inventory of the jerseys for the other four national teams it sponsored for this championship and has found no problems with those jerseys.


  1. What costs would PUMA incur related to the defective jerseys?
  2. What type of quality cost would the costs associated with these defective jerseys be considered: prevention, appraisal, internal failure, or external failure?

Instructor Resources

These resources are provided to give the instructor flexibility for use of Accounting in the Headlines articles in the classroom. The blog posting itself can be assigned via a link to this site OR by distributing the student handout below. Alternatively, the PowerPoint file below contains a bullet point overview of the article and the discussion questions.

  • Student handout (pdf) (word) (contains entire blog posting + discussion questions)
  • PowerPoint file (brief article overview + discussion questions)

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 3.0 Unported License.

About Dr. Wendy Tietz, CPA, CMA, CSCA, CGMA

Dr. Wendy Tietz is a professor of accounting at Kent State University in Kent, Ohio, USA. She is also a textbook author with Pearson Education.

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