QUALITY CONTROL AND PERFORMANCE IN ACCOUNTING


                      Professor PhD Victor Munteanu, munteanu@rau.ro,
                        The Romanian- American University, Bucharest

        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.

       Key words: accounting quality, accounting information, international accounting standards.

       Jel codes: L15, M41, L25.