Approaches to assessing the quality of accounting information: a critical assessment of views
The world is in an era of global change. In the context of adaptation of the accounting system to global changes, the latter is established to implement complex structures of accounting data conversion processes, it is necessary to improve approaches to assessing the quality of accounting informatio...
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| Main Author: | |
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2020-12-01
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| Series: | Економіка, управління та адміністрування |
| Subjects: | |
| Online Access: | http://ema.ztu.edu.ua/article/view/221941/222119 |
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| Summary: | The world is in an era of global change. In the context of adaptation of the accounting system to global changes, the latter is established to implement complex structures of accounting data conversion processes, it is necessary to improve approaches to assessing the quality of accounting information in accordance with the unstable economic space. The research on the quality of accounting data is developed in stable external conditions and, unfortunately, almost not adapted to forecasting crisis trends, they must be carefully studied in order to develop basic modern approaches to building a quality system in conditions of uncertainty. The analysis of the scientific literature focuses on the study of the following important issues: the object of study of the quality of accounting (which the authors propose to evaluate); quality assessment indicators; methods of assessing the quality of accounting information and ways to improve it. The article summarizes the approaches to assessing the quality of accounting information. It is concluded that the assessment of the quality of accounting information should be carried out in the following areas: direct compliance of reporting items with qualitative characteristics; compliance of financial statements with the qualitative characteristics of its presentation and presentation; assessment of the impact of external factors, and to explain the impact of determinants on the quality of accounting information should further develop a mixed method, taking into account both quantitative and qualitative indicators. |
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| ISSN: | 2664-245X 2664-2468 |