{"id":8980,"date":"2018-01-15T17:42:59","date_gmt":"2018-01-15T15:42:59","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=8980"},"modified":"2018-01-16T10:09:22","modified_gmt":"2018-01-16T08:09:22","slug":"teoretychni-osnovy-doslidzhennia-yakosti-oblikovoi-informatsii","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/teoretychni-osnovy-doslidzhennia-yakosti-oblikovoi-informatsii\/","title":{"rendered":"Horbach Tatiana, Drozd Serhiy, Fedoryk Pavlo, THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL) REPORTS"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]JEL Classification: <\/strong>\u041c 40; \u041c 41; \u041c 49.<\/p>\n

Horbach Tatiana<\/strong>, applicant for higher education of Accounting and Finance faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/p>\n

Drozd Serhiy, <\/strong>applicant for higher education of Accounting and Finance faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/p>\n

Fedoryk Pavlo, <\/strong>applicant for higher education of Accounting and Finance faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine<\/p>\n

THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL) REPORTS<\/strong><\/p>\n

Introduction. <\/strong>The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial) reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant.<\/em><\/p>\n

Purpose. <\/strong>Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting (financial) reporting and development of practical recommendations for the assessment of the quality of the process of formation of accounting (financial) reporting.<\/em><\/p>\n

Results.<\/strong> The article discloses the features of informational content of accounting (financial) reporting in modern conditions. The comprehensive model of accounting information specifies the substantive content of the concept, the methodical approach to the assessment of the quality of accounting (financial) reporting, taking into account the peculiarities of the organizational design of the quality management process for reporting and the peculiarities of the operation of the accounting and analytical system of the enterprise.<\/em><\/p>\n

The main identified problem areas are the formation of qualitative accounting (financial) reporting. It is shown that the qualitative characteristics of accounting information and accounting (financial) reporting can not be only within the framework of the work of the accounting system, but also must be lead by a set of factors that determine the end-user characteristics of accounting information.<\/em><\/p>\n

Conclusions. <\/strong>The internal content and essence of the abstract category “quality” are considered in detail, and it is demonstrated, as in the concretization of the subject, the conceptual design “quality of accounting (financial) reporting” can be introduced.<\/em><\/p>\n

On the basis of the studies of Ukrainian and foreign scholars, eight areas are identified, which identify the main issues of the quality of accounting (financial) reporting and give them a brief description. It is concluded that in order to recognize the system for assessing the quality of accounting (financial) reporting, an effective control mechanism should be implemented in it, ensuring that there are no violations in the areas under consideration.<\/em><\/p>\n

Keywords: <\/strong>quality, information, quality of accounting (financial) reporting, quality of accounting information, financial reporting, quality problems.<\/em><\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Bondar,\u00a0M.\u00a0I. (2012), \u201cAccounting as an information subsystem management system\u201d, Visnyk NU \u00abL’vivs’ka politekhnika\u00bb<\/em>, vol. 721, pp. 50\u201353.<\/li>\n
  2. Kamins’ka,\u00a0T.\u00a0H. (2015), \u201cInfluence of managerial and accounting staff awareness on the quality of accounting information\u201d, Rozvytok bukhhalters’koho obliku: teoriia, profesiia, mizhpredmetni zv’iazky<\/em> [Development of accounting: theory, profession, interpersonal relations], Zbirnyk materialiv IKh mizhnarodnoi naukovo praktychnoi konferentsii National University <\/em>[Collection of materials of the IX Intern. science-practice conf.], \u0406\u0410\u0415, Kyiv, Ukraine, pp. 406\u2013408.<\/li>\n
  3. Hudzenko,\u00a0N.\u00a0M. and Honcharuk,\u00a0T.\u00a0V. (2010), \u201cPast and future of the balance sheet\u201d, Rol’i mistse bukhhalters’koho obliku, kontroliu j analizu v rozvytku ekonomichnoi nauky ta praktyky <\/em>[The role and place of accounting, control and analysis in the development of economic science and practice], Zbirnyk materialiv mizhnarodnoi naukovo-praktychnoi konferentsii<\/em> [Collection of materials of the Intern. science-practice conf.], KNEU<\/em>, Kyiv, Ukraine, pp.\u00a0365\u2013368.<\/li>\n
  4. Derzhspozhyvstandart of Ukraine (2008), \u201cThe national standard of Ukraine “Quality management systems”. Basic Terms and Glossary\u201d (ISO 9000:2005, IDT): DSTU ISO 9000:2007, Kyiv, Ukraine.<\/li>\n
  5. Sheveria, Ya. V. (2014), \u201cRegulation and quality of financial reporting in Ukraine\u201d, vol. 1(28), pp. 302\u2013318.<\/li>\n
  6. Bilukha,\u00a0M.\u00a0T. and Mykytenko,\u00a0T.\u00a0V. (2007), \u201cAccounting in information management systems\u201d, Stvorennia intelektual’noi systemy obliku dlia ekonomiky Ukrainy<\/em> [Creating an intelligent accounting system for the Ukrainian economy], Zbirnyk materialiv mizhnarodnoi naukovo-praktychnoi konferentsii<\/em> [materials of the International science-practice conf.], Ternopil’, Ukraine, pp. 28-31.<\/li>\n
  7. Prodanchuk,\u00a0M.\u00a0A. (2014), \u201cThe product of accounting in the system of making management decisions\u201d, Efektyvna ekonomika<\/em>, [Online], vol. 7, available at: economy.nayka.com.ua\/?op=l&z=3203 (Accessed 4 December 2017).<\/li>\n
  8. Yevdokymov,\u00a0V.\u00a0V. (2011), \u201cThe concept of an integrated accounting system: theory, methodology, organization\u201d, Thesis, Accounting, analysis and audit, Zhytomyrs’kyj derzhavnyj tekhnolohichnyj universytet<\/em>, Zhytomyr, Ukraine.<\/li>\n
  9. Machuha, R. (2011), \u201cDetermination of relative indicators of the quality of information systems in the accounting\u201d, Nauka moloda<\/em>, vol. 15-16, pp. 357-361.<\/li>\n
  10. Ometsins’ka, I. (2016), \u201cAccounting information: economic essence and quality criteria\u201d, Visnyk Ternopil’s’koho natsional’noho ekonomichnoho universytetu<\/em>, vol. 3, pp. 131-141.<\/li>\n<\/ol>\n
    \"horbach.pdf\"<\/div>
    horbach.pdf<\/div><\/div>
    <\/div>
    <\/div>
    Size: <\/span>0.25 Mb<\/span><\/div>
    Download Now!<\/a><\/span>258<\/span> Downloads<\/span><\/span><\/div><\/div>
    <\/div>\n

    << Back to contents<\/a><\/p>\n

    [\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column][vc_column_text]JEL Classification: \u041c 40; \u041c 41; \u041c 49. Horbach Tatiana, applicant for higher education of Accounting and Finance faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine Drozd Serhiy, applicant for higher education of Accounting and Finance faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine Fedoryk Pavlo, applicant for higher education of Accounting and Finance faculty, Mykolayiv National
    Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[84,67],"tags":[85],"_links":{"self":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/8980"}],"collection":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=8980"}],"version-history":[{"count":0,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/8980\/revisions"}],"wp:attachment":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=8980"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=8980"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=8980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}