Accounting Procedures between Necessity and Obligation for Quality Assurance in Accounting

Quality assurance in Accounting is a subject always topical. Whether we are talking about the accounting principles, quality features, manual of accounting policies or procedures, each of them contributes to quality assurance in accounting. Based on these aspects, the paper captures aspects of accounting procedures as a prerequisite for quality assurance in accounting. We captured both theoretical aspects based on the revision of regulations in force and especially opinions of managers / directors of companies in the Centre Region on the need or obligation to draft and implement the procedures. Given that accounting procedures are not mandatory by regulations, being required from companies or offices of auditors, the research noted that this is “realized” and in the companies surveyed, most respondents stated that they have no such procedures. Company’s category and organization of accounting have a direct influence on the development and implementation of specific procedures, the existence being observed especially in large companies and in those which internalize accounting. The majority’s view of the benefits brought by specific procedures to increase the usefulness of accounting information in the company’s management is neutral.