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The Impact of Applying Total Quality in Improving the Decisions of Users of Financial Accounting Statements: An Analytical Study of Korek Telecom Company

Year: 2024

Type: article

Abstract: The research aims to analyze the impact of applying total quality in improving the decisions of users of the financial accounting statements of Korek Telecom Company in Kirkuk city and the extent of its impact on the confidence of users of the financial statements. Two types of analysis were used: descriptive analysis and quantitative analysis, and using the statistical method SPSS. The study concluded that the application of total quality in the research sample companies has a positive impact on the quality report of the financial statements, which improves the decisions of users of those statements. The study recommended improving the financial decision-making process in the research sample company by using total quality standards in a way that enhances the efficiency of those statements and increases investor confidence.

Source: South Asian Research Journal of Business and Management

DOI: 10.36346/sarjbm.2024.v06i06.007

Authors: Dr. Tania Qader Abdulrahman, Steva Kamel Oraha Toma

Institution: University of Kirkuk

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4405386028

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