Quality Improvement in Accounting

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 applic...

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Bibliographic Details
Main Authors: Gyula Fülöp, Bettina Hódi Hernádi
Format: Article
Language:English
Published: University of Miskolc 2013-12-01
Series:Theory, Methodology, Practice
Subjects:
Online Access:https://ojs.uni-miskolc.hu/index.php/tmp/article/view/1512
Description
Summary: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.
ISSN:1589-3413
2415-9883