What role of the quality function is least likely to be included in total quality management?

In total quality management (TQM), the emphasis is on continuous improvement and customer satisfaction, integration of quality into all processes, and fostering a culture in which all employees are involved in enhancing quality. The role associated with quality accounting typically focuses on measuring and auditing financial aspects related to quality initiatives, which are not a primary focus of TQM principles. TQM revolves more around aspects like quality assurance, development of a robust quality management system, and supplier quality—all of which directly contribute to achieving and maintaining high standards of quality throughout an organization.

Quality assurance involves systematic processes and procedures to ensure that quality standards are met; the Quality Management System represents the overarching framework that enables effective quality practices and processes; and supplier quality emphasizes the importance of ensuring that external partners meet quality requirements which need to be integrated into the organization's quality management efforts. Therefore, while effective quality accounting can support quality initiatives, it is not central to the TQM philosophy, making it the least likely role included in TQM discussions.