Armonizarea proceselor de business din domeniul financiar-contabil la standardele internaţionale de calitate ISO
Harmonization of business processes in the financial and accounting field to international ISO quality standards

Author(s): Nelli Amarfii-Railean, Rodica Popa
Subject(s): Social Sciences, Economy, Business Economy / Management
Published by: Biblioteca Ştiinţifică a Universităţii de Stat Alecu Russo
Keywords: quality management; ISO 9001; financial and accounting processes; standardization; operational risk
Summary/Abstract: Service quality has become a critical determinant of organizational competitiveness, including in the fields of accounting and financial reporting. In an environment where accounting errors, lack of traceability, and reporting deficiencies may significantly undermine managerial decision-making and organizational credibility on the market, accounting firms are increasingly required to adopt internationally recognized standards. ISO standards provide a coherent and systematic framework for the documentation, monitoring, and continuous improvement of processes, and their application has already been widely institutionalized across the service industries.

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