Quality Improvement in Accounting


  • Gyula Fülöp University of Miskolc
  • Bettina Hódi Hernádi University of Miskolc


quality, sustainability, sustainability accounting


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.

Author Biographies

Gyula Fülöp, University of Miskolc

University Professor

Bettina Hódi Hernádi, University of Miskolc

Assistant Lecturer


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How to Cite

Fülöp, G. ., & Hódi Hernádi, B. . (2013). Quality Improvement in Accounting. Theory, Methodology, Practice - Review of Business and Management, 9(02), 41–51. Retrieved from https://ojs.uni-miskolc.hu/index.php/tmp/article/view/1512