Özet:

Business stakeholders need quality information in the decision-making processes. As the value of quality information in accounting is understood, the study in accounting practices, such as proximity, harmonization, has increased. Many countries have aimed at applying UFRS and generating quality information that everyone can understand by using a common language in reporting. The study aims to study accounting professionals and academics registered in the SMMM rooms in the Black Sea Region’s accounting information quality perspective and accounting information quality dimensions. Accounting in the information system identifies the risks that can decrease the quality of information, and the formation of awareness plays an important role in the efficient maintenance of the business activities, in the provision of competitive advantage and in the making of proper decisions. Therefore, it is extremely important to know the factors that affect the quality of accounting information. It is believed that revealing the level of awareness and the knowledge of factors affecting the quality of information will contribute to both literature and practice.