Business processes accounting quality attributes assessment : empirical research in Lithuanian organizations

Globalization, processes in economics and knowledge society influences the existence of individuals, organizations and communities. The most important accelerator is rapid growth and development of information technology. Economic efficiency of business processes is determined by objective and timely information, which must be supplied by the accounting system to the management of the organization. Therefore, referred changes in the external surrounding of the organization enforce to recoil and to give special attention to accounting quality of business processes, accounting quality assessment questions. In the scientific literature topic of accounting quality evaluation is examined quite fragmentary, mostly on the conceptual level, so there is a lack of complex viewpoint to evaluation of accounting quality. There was performed an empirical research, which gave important findings about business processes accounting quality attributes intensity in Lithuanian organizations