Syrtseva Svitlana, PhD (Economics), Associate Professor, Associate Professor of the Accounting and Taxation Department, Mykolaiv National Agrarian University, Mykolaiv, Ukraine

ORCID ID: 0000-0003-4824-3741
e-mail: sirceva@mnau.edu.ua

Den Yuliia, applicant higher education, Mykolaiv National Agrarian University, Mykolaiv, Ukraine

ORCID ID: 0009-0004-4963-0959
e-mail: yuliaden43@gmail.com

Accounting and Control Tools for Ensuring the Quality of Information Resources of The Enterprise

Abstract. Introduction. In modern economic conditions the question of quality of accounting information becomes fundamental. Quality is the main criterion for evaluation of accounting information, taking into account the needs of users. Therefore, it is important to find out the main quality criteria of information resources generated by the system of accounting and control tools.

Purpose. The purpose of the scientific research is to substantiate the theoretical and methodological bases of generation of quality of information resources of the enterprise and to develop practical recommendations for improvement of this process using a system of accounting and control tools.

Results. Accounting and control tools for ensuring the quality of the enterprise’s information resources are a key element for ensuring the reliability and accuracy of financial reporting. Tools for generating the quality of accounting information can be divided into the following groups: regulatory, organizational and accounting methodological. One of the key internal normative documents of a business entity, regulating the organization of accounting processes, is the accounting policy of the enterprise. As a result of the conducted researches it was determined that the quality of accounting information is influenced by the option of accounting organization and the form of accounting in the enterprise. Thus, the peculiarities of outsourcing accounting services, the use of modern digital technologies create new opportunities for production optimization and cost saving, create competitive advantages and allow the enterprise to be more flexible to the external environment, which in turn increases the level of its economic security and accordingly generates the quality of accounting information. The relationship between the elements of the accounting method and the qualitative characteristics of the accounting information is substantiated through their understanding as mechanisms of knowledge of economic activity and formation of its information model. It is proved that one of the tools of the control system designed to ensure the quality of accounting information can be the compliance control. Due to the implementation of the compliance control system in the enterprise, the number of manipulations that contribute to the formation of unreliable financial reporting indicators is reduced, and, accordingly, the quality of accounting information is formed in the enterprise. It has been proved that one of the methods contributing to the improvement of the quality of accounting information is the implementation of a system for monitoring the process of its formation. Monitoring is focused on checking the correctness of internal processes and identifying their deviations. A general monitoring algorithm has been developed and its main stages have been highlighted. The main procedures implemented at each of the defined stages were considered, a list of issues to be considered was formed.

Conclusions. Accounting and control tools are an important part of the system for ensuring the quality of the company’s information resources. They help to check the compliance of accounting processes with standards and requirements, as well as to identify and eliminate possible deviations. Among them it is advisable to emphasize tools of accounting system (accounting policy of the enterprise, technical resources and software tools); rationalization of use of potential of accounting personnel; tools of control system. Selected elements (their tools) of the quality assurance system only in a complex generate the quality of accounting information of the enterprise.

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