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Information × Registration Number 0217U004301, 0115U002681 , R & D reports Title Theory and methodology of assessing the quality of accounting information popup.stage_title Head Olena.O.Goncharenko, Registration Date 30-01-2017 Organization Cherkasy educational-scientific Institute of the State higher educational institution “Banking University” popup.description2 Research report: 154 p., 31 figures, 13 tables, 99 sources. Object of research - theoretical and methodological aspects of the assessment of the quality of accounting information. Purpose - to investigate the theoretical and methodological foundations and practical recommendations for the definition of criteria for the construction of accounting information assessment tools in order to support management decisions. Methods: monographic; analysis and synthesis, induction and deduction; synthesis; system-structural analysis; method of economic and statistical analysis; regulatory calculation method, the methods of economic-mathematical modeling; grouping and comparison; graphical method. The methodological basis of the study is the dialectical method of cognition. Scientific novelty: improved approaches to the interpretation of "information" concept proposed to consider it in three aspects: the information as the product, information as the process, and information as knowledge; research the basic requirements for quality information set its ability to meet the needs of different user groups; substantiated nature of accounting information as the transducer "Data" in the "information". A model for the transformation of the "Data" in the "information" and the basic steps of this transformation occurs; determinate aspects of the assessment of the quality of accounting information, depending on the approach to the definition of "quality". The proposed method of determining the quality of the accounting system as a priority when assessing the quality of accounting information; develop methodological tools for assessing the quality of accounting information, which is represented by a hierarchical set of qualitative and quantitative indicators, among which the decisive role is played by quantitative indicators assessing the quality of accounting information: distortion factor, the factor of influence, availability factor, matching coefficient calculation methodology; The methodical toolkit of estimation of the quality of accounting information, which involves the use of normative, statistical and expert methods, and procedures for their use. Product Description popup.authors Гончаренко Олена Олексіївна Дземішкевич Ігор Олександрович Костенко Дар'я Володимирівна Лук'янець Олена Вікторівна Лютова Ганна Миколаївна Рогова Наталія Василівна Шинкаренко Ольга Миколаївна popup.nrat_date 2020-04-02 Close