Abstract:

Total Quality Management (TQM) is a management strategy aimed at embedding awareness of quality in all organizational processes. TQM has been widely used in manufacturing, education, government, and service industries, as well as science programs. To be successful implementing TQM, an organization must concentrate on the eight key elements: ethics, integrity, trust, training, teamwork, leadership, recognition, communication. The conceptual framework of accounting information quality proposes to define: qualitative aims, users of accounting information, the reference frames which determine the specifications of accounting information, generic attributes of accounting quality. The qualitative accounting aims include at least the four following axes: the satisfaction of the needs and the expectations the users of information, accountant in the respect of the accounting standards and ethics professional; permanent improvement of the accounting information placed at the disposal and of methods of their communication; effectiveness of the production and the communication of countable information (service of the service according to standard 9004.2) and the taking into account of the requirements of the company and the environment.