The issue of quality and its relationship with efficiency and performance is a crucial operational issue in many fields … provide a methodology for identifying latent quality factors, estimate their statistical significance and analyze their impact …

quality represents the main concern of the accounting normalization bodies, as referees who make the rules of the accounting …-Saxon conceptual frameworks the primacy in defining the quality features of accounting information which it ranks depending on … relevance into two groups: - one specific to the accounting information (relevance, reliability and comparability); - the other …