THE ACCOUNTING SERVICES QUALITY MANAGEMENT IN THE CONTEXT OF ACCELERATED DIGITALIZATION

Lucian Constantin Gabriel Budacia (), Elisabeta Andreea Budacia () and Marian Florin Busuioc ()
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Lucian Constantin Gabriel Budacia: Romanian-American University, Romania
Elisabeta Andreea Budacia: Romanian-American University, Romania
Marian Florin Busuioc: Romanian-American University, Romania

Journal of Information Systems & Operations Management, 2025, vol. 19, issue 1, 1-10

Abstract: In the field of accounting, the concept of “quality†refers to the extent to which the services provided comply with professional standards, legal regulations, customer expectations and organizational requirements. We have identified a series of particular dimensions of accounting service quality that we have developed in this article. Quality management in this context is not limited to compliance with technical norms, but also includes factors such as customer satisfaction, process efficiency and adaptability to external changes. Quality in accounting services plays an essential role, having a direct impact on the financial credibility of an organization and its relations with tax authorities and stakeholders. Accounting is a practical activity carried out by professionals, which has the role of providing useful information for decision-making at the level of economic entities. Every user of accounting information wants to have information that reflects reality, that is, true information.

Date: 2025
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