Template-type: ReDIF-Article 1.0
Author-Name: Gyula Fülöp
Author-Email: vgtfulop@uni-miskolc.hu
Author-Workplace-Name: University of Miskolc
Author-Name: Bettina Hódi Hernádi
Author-Email: vgtbetti@uni-miskolc.hu
Author-Workplace-Name: University of Miskolc
Title: Quality Improvement in Accounting
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.
Classification-JEL: M41, Q56
Keywords: quality; sustainability; sustainability accounting
Pages: 41-51
Number: 02
Volume: 9
Year: 2013
File-URL: http://tmp.gtk.uni-miskolc.hu/volumes/2013/02/TMP_2013_02_06.pdf
File-Format: application/pdf
Handle: RePEc:mic:tmpjrn:v:9:y:2013:i:02:p:41-51