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Quality Control And Performance In Accounting

Author

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  • Victor Munteanu

Abstract

Starting from the premise that the majority of the decision-making processes of the enterpise are using accounting information, measuring accounting quality has become a highly important issue at present. International accounting standards contain essential elements regarding qualitative characteristics of the accounting information. The documents of systhesis and accounting reporting manage thus to offer understandable, relevant, and believable and comparable information to a multitude of users. The accounting performance criterion, a faithful image becomes thus the upshot of the accounting quality. An active role in this effort pertains to the accounting profession, by means of conceiving and spreading adequate practices in the field.

Suggested Citation

  • Victor Munteanu, 2007. "Quality Control And Performance In Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(9), pages 1-29.
    • Handle: RePEc:alu:journl:v:1:y:2007:i:9:p:29
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    More about this item

    Keywords

    accounting quality; accounting information; international accounting standards.;
    All these keywords.

    JEL classification:

    • L15 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Information and Product Quality
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance

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