ANALYSIS OF MODELS FOR ASSESSMENT OF ACCOUNTING INFORMATION QUALITY
Journal Title: Бізнес-навігатор - Year 2017, Vol 4, Issue 43
Abstract
The necessity of analysis of the models for assessing accounting information quality is substantiated in order to develop the methodology that will meet the requirements and needs of domestic users of accounting reporting in the article. Existence of contradictions among scientists regarding the possibility of developing a system of indicators for assessing accounting information quality is identified. The types of models for assessing accounting information quality are selected and analyzed, namely the Soviet model for assessing accounting information quality; quality assessment based on qualitative characteristics of financial statements; assessment of quality based on the consideration of expenses for the cost of accounting information; assessment of management reporting quality; quality assessment based on the application of expert methods; Anglo-Saxon model for assessing accounting information quality. As a result of analysis of the selected models for assessing accounting information quality, the peculiarities of their development and general tendencies of development of the methodology for assessing accounting information quality have been determined.
Authors and Affiliations
T. F. Plakhtii
Keywords
Related Articles
- EP ID EP625540
- DOI -
- Views 154
- Downloads 0
BUDGETING AS THE BASIS OF EFFECTIVE CONTROLLING
The main focus of the article is an effective management accounting in any kind of auto transport production, which is the basis for building of not only an effective budgeting system, but also ensures controlling of eco...
THREATS TO THE ECONOMIC SECURITY OF INTERCONNECTED SOCIO-ECONOMIC SYSTEMS
The article discusses the main approaches to the interpretation of the concept of “threat”, “danger” and “destabilizing factor”, in particular regarding their impact on the socio-economic system. Given their own definiti...
INTERNAL CONTROL OF ACCOUNTING RISKS IN THE CONDITIONS OF APPLYING IFRS
The article examines the risks of accounting in the conditions of application IFRS. The methods of internal control over accounting risks are defined in order to manage them in the process of entities’ activity. The proc...
FORMATION OF THE CONCEPT OF ENSURING THE ECONOMIC SECURITY OF WHOLESALE TRADE ENTERPRISES
The article is devoted to the formation of the concept of ensuring the economic security of wholesale trade enterprises and identifying its main elements. The article gives an overview of the existing conceptual approach...
THE DEVELOPMENT OF UKRAINIAN E-COMMERCE MARKET
The problem of the development of the e-commerce market in Ukraine was investigated in the article. The dynamics of penetration of Internet into the life of Ukrainians and the possibilities of using Internet technologies...