The Importance of Quality in the Accounting Profession

Author:Daniela Avram Greti, Marioara Avram, Costin Daniel Avram
Pages:277-285
SUMMARY

Quality is a term that generally expresses the synthesis of all essential qualities of things and products/services. Quality and organization of activities necessary to achieve a level of quality has evolved permanently over several centuries. Quality is used in all economic and social aspects of life, but it has a subjective character and has special significance for each specific field, sector, ... (see full summary)

 
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Performance and Risks in the European Economy
277
The Importance of Quality in the Accounting Profession
Avram Greti Daniela1, Avram Marioara2, Avram Costin Daniel3
Abstract: Quality is a term that generally expresses the synthesis of all essential qualities of things and
products/services. Quality and organization of activities necessary to achieve a level of quality has evolved
permanently over several centuries. Quality is used in all economic and social aspects of life, but it has a
subjective character and has sp ecial significance for each specific field, sector, function or product/service.
Quality is a generic term applied to the various traits or characteristics, either individual or generic, and has
been defined by experts or consultants in quality in many ways, different meanings being assigned to this
term. The satisfaction of suppliers/producers for the work well done has always been perceived as a sense
of pride and raised at different levels, depending on the historical period.
Keywords: accounting profession; leadership; organizational culture
JEL Classification: M40; M41; M49
1. The Need for Quality Management System
Quality management systems are vehicles for change and should be integrated to all areas of activity
in a company, not only in the quality assurance department (Conti, 1993), from marketing activities
and to the delivery of finished products or performance of the afferent services to the customer. In
these systems, organization leaders consistently materialize the specific task to ensure the definition,
dissemination and implementation of quality objectives. Strategies and action plans can be
implemented effectively and efficiently only when the objectives of the quality system and
productivity are made operational by setting sub-targets for each function, department or activity.
Thus, leadership plays the primary role: if one leader lacks the will and the power to assume the
strategic role, endeavor is not only stagnating, but going to decline, with potentially fatal
consequences for the organization.
More and more leaders have recognized quality as the competitive weapon and concluded that
achieving the quality levels of competitors is not sufficient: the quality of products or services
produced by the competition must be exceeded. This strategic approach has led to the need to
implement and made operational the concept of continuous improvement within the company, since
the competitors do not stand still when they realize that the quality of their products or services has
been exceeded. Company's objectives on quality become therefore mobile targets, which have to be
1PhD, Economist, Drobeta Turnu Severin, Romania, E-mail: gretiavram@gmail.com;
2Professor, PhD, Faculty of Economy and Business Administration, University of Craiova, Romania, Address: 13 Alexandru
Ioan Cuza 13, Craiova 200585, Romania, E-mail: marioaraavram@yahoo.com.
3Associate Professor, PhD, Faculty of Economy and Business Administration, University of Craiova, Romania, Address: 13
Alexandru Ioan Cuza 13, Craiova 200585, Romania, E-mail: avramcostindaniel@yahoo.com.

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