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 161
- Downloads 0
CHANGE OF THE ECONOMIC SYSTEM OF THE WORLD WITHIN THE FRAMEWORK OF THE PROJECT “ONE BELT – ONE ROAD”
The article discusses the possibility of combining two projects, namely “The Eurasian Economic Union” (EАEU) and the “21st-Century Maritime Silk Road” (EMSR), the prospects of development and realization of China project...
PRIMARY WAYS FOR ENHANCING THE COMPETITIVENESS OF AGRICULTURAL FIRMS
The article considers the primary ways for enhancing the competitiveness of agricultural firms, based on international practice. The next section determines the significance of agricultural land market in Ukraine. The ar...
THE FRAUD RISK UNDER CONDITIONS OF ELECTRONIC BANKING
The article deals with the essence and objects of fraud risk in the conditions of electronic banking. The main sources of fraud risk with electronic banking services are revealed. The most common types of payment card fr...
THEORETICAL APPROACHES TO IDENTIFYING AND CHOOSING STRATEGIC ALTERNATIVES OF ENTERPRISE DEVELOPMENT
The development of management decisions is one of the key processes, which ensure interconnection of all major management functions. The decision-making process comes down to the selection of one better strategic alterna...
FORMATION OF STATE POLICY IN THE FIELD OF RURAL TOURISM
The article covers the preconditions and features of development of rural tourism in Ukraine. The advantages and factors that influence development of this sphere are determined. The main types of state policy in the fie...