Enhancing the Quality of Financial Reporting considering Total Quality Management (TQM) Concepts: A Proposed Model

Abstract

This study examines the role (TQM) concepts in enhancing the quality of fiscal reports through a proposed model that links TQM requirements with the qualitative attributes of accounting data. The importance of the study stems from the growing need to improve financial reporting in a rapidly changing business environment and under increasing reliance on information systems and digital technologies. The study adopted a descriptive and analytical approach based on reviewing relevant accounting and management literature and analyzing the theoretical dimensions of both TQM and financial reporting quality. No field sample was used, as the study is conceptual in nature. The findings indicate that the application of TQM contributes to improving financial information security, enhancing the quality of financial inputs, processes, and outputs, and strengthening control and continuous improvement mechanisms. The study concludes that integrating TQM principles into accounting and information systems represents an effective approach to improving financial reporting quality and supporting more reliable economic decision-making.

Keywords: Total Quality Management, Financial Reporting Quality, Accounting Information, Financial Information Systems, Internal Control