摘要：Th e advent of the Internet has changed the ways companies communicate and has made accounting and management information available to all stakeholders. Th e aim of this paper was to determine in what way quality management through the implementation of the ISO 9001: 2000 standard aff ected the web-based fi nancial statement disclosure in comparison with the companies without ISO certifi cation. It was found that ISO 9001 certifi ed companies companies paid more attention to their corporate communication and invested more eff ort in the presentation of accounting information on the Internet than companies without that quality certifi cate. Th is study also investigated the availability of easy access to fi nancial statements through hyperlinks in companies with and without ISO 9001 assuming that quality-oriented companies made their accounting information easily accessible. Th e research, carried out on the sample of 50 Croatian companies with the highest value added, revealed that ISO 9001 certifi ed companies disclose specifi c management information like ownership structure, ethical code, audit report, Supervisory Board report and Annual General Meeting report on the Internet more oft en than companies that do not hold the ISO 9001 certifi cate.
关键词：quality management; accounting information; corporate communication; Internet
