Development of the basic theoretical basis of accounting information quality

Authors

DOI:

https://doi.org/10.15587/2312-8372.2017.100912

Keywords:

quality in accounting, qualitative approach, accounting information quality, accounting paradigm, accounting information quality paradigm

Abstract

Actuality research towards improving the quality of theoretical principles of accounting information has been grounded. The absence of accounting information quality paradigm in today's conditions has been considered. The structure of the basic theoretical principles of accounting information quality has been suggested. Paradigm and conceptual levels of accounting information quality have been allocated. Basic theoretical constructs of paradigm of accounting information quality have been allocated and grounded. The relationship between basic theoretical constructs paradigm and accounting information quality paradigm has been determined. The levels of application of qualitative approach in the accounting and regulations of quality have been allocated. Basic elements of accounting information quality paradigm based on T. S. Kuhn’ approach (symbolic generalization, metaphysical assumptions, values, exemplary research results) have been allocated and grounded. The substance of the conceptual level of theoretical basis of accounting information quality has been determined. Imperatives of construction of qualitative accounting system through the use of communication approach have been allocated.

Author Biographies

Natalia Pravdiuk, Vinnytsia National Agrarian University, 3, Sonyachna str., Vinnytsia, Ukraine, 21008

Doctor of Economic Sciences, Professor, Head of the Department

Department of Accounting

Tetiana Plakhtii, Vinnytsia National Agrarian University, 3, Sonyachna str., Vinnytsia, Ukraine, 21008

PhD, Associate Professor

Department of Accounting and Taxation in the Economy

References

  1. Salimova, T. A. Annotatsiia rabochei programmy distsipliny «Sovremennaia paradigma menedzhmenta kachestva». Available: http://www.mrsu.ru/ru/getfile.php?ID=64104
  2. Kontseptualna osnova finansovoi zvitnosti. Concept from 01.09.2010. Available: http://zakon3.rada.gov.ua/laws/show/929_009
  3. Hohol, T. A. (2014). Oblikovo-analitychne zabezpechennia upravlinnia pidpryiemstv maloho biznesu. Chernihiv: Vydavets Lozovyi V. M., 384.
  4. Plakhtii, T. (2016). Prichiny neobhodimosti obespecheniia kachestva uchetnoi informatsii. Studia Universitatis Moldaviae, 2 (92), 126–131.
  5. Plakhtii, T. (2016). Istorychnyi analiz rozvytku kontseptsii «yakisni kharakterystyky oblikovoi informatsii». Accounting and Finance, 4 (74), 60–68.
  6. Pravdiuk, N. L., Pravdiuk, M. V. (2016). Quality of Accounting Information: Essence and Assessment Method. Accounting and Finance, 2 (72), 57–64.
  7. Pushkar, M. S. (2002). Filosofiia obliku. Ternopil: Kart-blansh, 157.
  8. Dechow, P., Sloan, R., Sweeny, A. (1995). Detecting Earnings Management. The Accounting Review, 70 (2), 193–225.
  9. Jones, J. J. (1991). Earnings Management During Import Relief Investigations. Journal of Accounting Research, 29 (2), 193–228. doi:10.2307/2491047
  10. Siegel, J. G. (1982). The «Quality of Earnings» Concept – A Survey. Financial Analysts Journal, 38 (2), 60–68. doi:10.2469/faj.v38.n2.60
  11. Kuhn, T. S. (1996). The Structure of Scientific Revolutions. Ed. 3. University of Chicago Press, 212. doi:10.7208/chicago/9780226458106.001.0001
  12. Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini. Law of Ukraine from 16.07.1999 № 996-XIV. Available: http://zakon2.rada.gov.ua/laws/show/996-14
  13. Pro skhvalennia rozroblenykh Ministerstvom finansiv planiv implementatsii deiakykh aktiv zakonodavstva YeS u sferi bukhhalterskoho obliku ta audytu. Order of the Cabinet of Ministers of Ukraine from 08.04.2015№ 345-р. Available: http://zakon2.rada.gov.ua/laws/show/345-2015-р

Downloads

Published

2017-05-30

How to Cite

Pravdiuk, N., & Plakhtii, T. (2017). Development of the basic theoretical basis of accounting information quality. Technology Audit and Production Reserves, 3(4(35), 4–9. https://doi.org/10.15587/2312-8372.2017.100912

Issue

Vol. 3 No. 4(35) (2017): Economics of enterprises

Section

Economics and Enterprise Management: Original Research

License

Copyright (c) 2017 Natalia Pravdiuk, Tetiana Plakhtii

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

The consolidation and conditions for the transfer of copyright (identification of authorship) is carried out in the License Agreement. In particular, the authors reserve the right to the authorship of their manuscript and transfer the first publication of this work to the journal under the terms of the Creative Commons CC BY license. At the same time, they have the right to conclude on their own additional agreements concerning the non-exclusive distribution of the work in the form in which it was published by this journal, but provided that the link to the first publication of the article in this journal is preserved.