In recent years the quality requirement has appeared more
and more frequently in professional publications that define the
requirements concerning accounting (Pál 2010). The continuous
development of the accounting information system usually does
not belong to the primary purposes of the enterprise, as the
management usually considers it too obvious that the
information system is continuously increasing to meet the
expectations. As a result, the development of the accounting
information system is primarily defined from the side of
requirements, so the quality demand changes concerning the
accounting information, i.e. the output of the system, while
newer demands may appear in relation with the process.