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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Miskolc
2013-12-01
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| Series: | Theory, Methodology, Practice |
| Subjects: | |
| Online Access: | https://ojs.uni-miskolc.hu/index.php/tmp/article/view/1512 |
| _version_ | 1797648442147733504 |
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| author | Gyula Fülöp Bettina Hódi Hernádi |
| author_facet | Gyula Fülöp Bettina Hódi Hernádi |
| author_sort | Gyula Fülöp |
| collection | DOAJ |
| description |
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.
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| first_indexed | 2024-03-11T15:31:16Z |
| format | Article |
| id | doaj.art-7e4627db40164061b1530ba6e4cab253 |
| institution | Directory Open Access Journal |
| issn | 1589-3413 2415-9883 |
| language | English |
| last_indexed | 2024-03-11T15:31:16Z |
| publishDate | 2013-12-01 |
| publisher | University of Miskolc |
| record_format | Article |
| series | Theory, Methodology, Practice |
| spelling | doaj.art-7e4627db40164061b1530ba6e4cab2532023-10-27T04:13:38ZengUniversity of MiskolcTheory, Methodology, Practice1589-34132415-98832013-12-01902Quality Improvement in AccountingGyula Fülöp0Bettina Hódi Hernádi1University of MiskolcUniversity of Miskolc 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. https://ojs.uni-miskolc.hu/index.php/tmp/article/view/1512qualitysustainabilitysustainability accounting |
| spellingShingle | Gyula Fülöp Bettina Hódi Hernádi Quality Improvement in Accounting Theory, Methodology, Practice quality sustainability sustainability accounting |
| title | Quality Improvement in Accounting |
| title_full | Quality Improvement in Accounting |
| title_fullStr | Quality Improvement in Accounting |
| title_full_unstemmed | Quality Improvement in Accounting |
| title_short | Quality Improvement in Accounting |
| title_sort | quality improvement in accounting |
| topic | quality sustainability sustainability accounting |
| url | https://ojs.uni-miskolc.hu/index.php/tmp/article/view/1512 |
| work_keys_str_mv | AT gyulafulop qualityimprovementinaccounting AT bettinahodihernadi qualityimprovementinaccounting |