The article contains approaches related to the quality phenomenon of accounting information – the result of the accountant’s professional work. This product is created daily, balanced monthly (on a quarterly basis) and legally reported yearly (half-yearly). The importance of the resulted information is beyond dispute, since it is applied in the process of adopting the managerial resolutions, being analysed by third persons: the owners (i.e. associates, shareholders, founders, members), the creditors, the employees, the public authorities and the audience for the purpose not only of evaluating the financial position of the entity and the resulted financial performances from the carried out economic-financial activity, but also of taking economical decisions. The procedure of creating the accounting information is influenced by a variety of factors, that, consequently, affect its quality, amongst which we can highlight the regulatory quality of the accounting procedure, the professional judgement, the professional ethics and the tax influence. The quality of the analysed information is also given by the qualitative principles and characteristics identified by professionals.  The study of the essence of things and the reality expression in the mentioned domain has been realised based on the analysis performed on the research papers, the synthesis of the economists’ thoughts assigned to the area of expertise of the problem and the accounting regulatory documents.