Abstract
Total quality management (TQM) for state-owned companies has special importance since it performs an influential role of the economic activity. It represents a crucial part to improve quality of financial reporting via greater control over information security which concentrates on aspects that prevent occurrence high risks of deviations or manipulations. In addition to its efficiency, objectivity and activation of quality information can be transmitted. These communication procedures can be auto enabled via information systems which saves and shares information among all parties with setting the sequence of processes. The processes will be codified on the transaction according to activation measures of inputs quality, transactions and financial data outputs and then analyzing control over accounting information. The control levels on the applications in financial information technology environment set to three levels as follows: preventive control, detective control (diagnostic) and corrective control. As already mentioned, a suggested pattern was built which identifies the type of relationship between independent variables (requirements of total quality management) and the dependent (quality of financial reporting) where the total quality management (TQM) has been totally compatible with quality of financial reporting.
Keywords
References
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