WAYS OF ENSURING A PROPER LEVEL OF ACCOUNTING SYSTEM QUALITY AT THE ENTERPRISE: ORGANIZATIONAL ASPECT
Journal Title: Проблеми системного підходу в економіці - Year 2017, Vol 3, Issue 59
Abstract
Since qualitative approach enables to determine the level of suitability of different research objects of accounting science to the established requirements of accounting information users, today it is also used when studying problem issues in the field of accounting organization. The necessity of researches aimed at ensuring a proper level of the accounting system quality at the enterprise in the context of problem issues of accounting organization is substantiated. The role of improvement of accounting quality through the enhancement of the quality level of the accounting system organization is grounded. In current terms of accounting practice characterized by widespread use of information-computer and network technologies there has appeared the need to search for the directions ensuring proper quality of the accounting system of the enterprise. Since researchers have no common approach to the criteria that should be used to assess the quality of accounting information systems, it has been proposed to use integrated approaches, namely structural and process ones that enable to combine a set of criteria in the system that are interrelated and complement each other. According to a structural approach to maintaining the quality of the accounting system it is appropriate to improve the process of functioning of its certain detailed structural elements (subjects of accounting, incoming original documents, guidelines, recommendations; accounting computer software; computer equipment, means of communication, network devices, integration with other information systems or subsystems, internal accounting standards). According to the process approach to maintaining the quality of the accounting system the process of functioning of detailed individual processes (collection, initial generalization, classification, recording, transformation, conservation, generalization, transfer) must be improved.
Authors and Affiliations
T. F. Plakhtii
Keywords
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