Development of accounting quality management system
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2017, Vol 37, Issue 2
Abstract
Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information. Therefore, to improve its quality an owner should use tools, methods and procedures that enable to improve the quality of implementation of accounting methods and technology. The necessity of using a quality management system for the improvement of accounting organization at the enterprise is substantiated. The system of accounting quality management is developed and grounded in the context of ISO 9001:2015, which includes such processes as the processes of the accounting system, leadership, planning, and evaluation. On the basis of specification and justification of the set of universal requirements (content requirements, formal requirements) the model of the environment of demands for high-quality organization of the computerized accounting system that improves the process of preparing high quality financial statements is developed. In order to improve the system of accounting quality management, to justify the main objectives of its further development, namely elimination of unnecessary characteristics of accounting information, the differences between the current level of accounting information quality and its perfect level are considered; the meeting of new needs of users of accounting information that have not been satisfied yet. The ways of leadership demonstration in the system of accounting quality management of accounting subjects at the enterprise are substantiated. The relationship between the current level of accounting information quality and its perfect level is considered. The possible types of measures aimed at improving the system of accounting quality management are identified. The paper grounds the need to include the principle of proper management in the current set of accounting principles in computerized environment.
Authors and Affiliations
T. F. Plakhtii
Keywords
Related Articles
- EP ID EP285772
- DOI -
- Views 127
- Downloads 0
Improvement of the classification of intangible assets for accounting purposes
The article deals with the problem issues of the classification of intangible assets for the accounting and analytical maintenance of operations with them. The emphasis is placed on the fact that as a result of expanding...
Software market analysis for reporting and reporting
The article investigates the Ukrainian segment of the software market for reporting. We have performed the analysis of the most popular programs («Art-Zvit Plus», «М.E.Doc», «Sonata», «iFin», «1C:Zvit», «SOTA», «TAXER»,...
Fundamentals of accounting support for economic mechanism for protection and sustainable use of land resources in Ukraine
The problems of agricultural land accounting are investigated with the aim of developing methodological approaches for reliable accounting of land resources transactions that will become the basis for improving control p...
Social responsibility of international business as activity strategy of enterprises in Ukraine: European experience
The article analyzes the practice of application of business social responsibility strategy at Polish and Ukrainian enterprises. The problem of Ukrainian economic entities is in the necessity of creation of conceptual th...
Problems of accounting support for the provision of charitable financial assistance in the context of the risks of separatism and terrorism
The article identifies the problems of accounting support for the provision of charitable financial assistance by socially responsible business units to current and former participants of the Anti-Terrorist Operation (AT...