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Quality Improvement in Accounting

Author

Listed:
  • Gyula Fülöp

    (University of Miskolc)

  • Bettina Hódi Hernádi

    (University of Miskolc)

Abstract

Over the last decade the expectations of quality have become involved in the product, service, production and business process. In the last few years, however, quality related expectations have been completed with sustainability (economic, social and ecological) considerations. Therefore the application of the appropriate management/business process and systems are needed to measure the fulfillment of the new quality expectations or company’s performance. The aim of this paper is to introduce the new approaches for the appraisal of the company’s performance, beginning with conventional accounting through environmental accounting to sustainability accounting. A case study demonstrates the successful implementation of the sustainability accounting system in a Hungarian company.

Suggested Citation

  • Gyula Fülöp & Bettina Hódi Hernádi, 2013. "Quality Improvement in Accounting," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 9(02), pages 41-51.
    • Handle: RePEc:mic:tmpjrn:v:9:y:2013:i:02:p:41-51
    as

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    File URL: http://tmp.gtk.uni-miskolc.hu/volumes/2013/02/TMP_2013_02_06.pdf
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    References listed on IDEAS

    as
    1. Mehenna Yakhou & Vernon P. Dorweiler, 2004. "Environmental accounting: an essential component of business strategy," Business Strategy and the Environment, Wiley Blackwell, vol. 13(2), pages 65-77, March.
    2. Schaltegger, Stefan & Burritt, Roger L., 2010. "Sustainability accounting for companies: Catchphrase or decision support for business leaders?," Journal of World Business, Elsevier, vol. 45(4), pages 375-384, October.
    3. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
    4. Collins C. Ngwakwe, 2012. "Rethinking the accounting stance on sustainable development," Sustainable Development, John Wiley & Sons, Ltd., vol. 20(1), pages 28-41, January.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    quality; sustainability; sustainability accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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