Volume: 2013

Issue: 02

Author(s):

Gyula Fülöp, Bettina Hódi Hernádi

Article title:

Quality Improvement in Accounting

Journal:

Theory, Methodology, Practice

Pages:

41-51

Keywords:

quality; sustainability; sustainability accounting

JEL-code:

M41, Q56

DOI:

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.

Bibtex entry

{
@ARTICLE { TMP201302-41,
AUTHOR = {Gyula Fülöp and Bettina Hódi Hernádi},
TITLE = {Quality Improvement in Accounting}
JOURNAL = {Theory, Methodology, Practice},
VOLUME = {9},
NUMBER = {02},
PAGES = {41-51},
YEAR = {2013}
}

License:

CC-BY
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