Розвиток обліку в забезпеченні якості інформації

Щирська, Антоніна Юліївна; Shchyrska, A.Yu.

Розвиток обліку в забезпеченні якості інформації

Щирська, Антоніна Юліївна; Shchyrska, A.Yu.

URI: http://eztuir.ztu.edu.ua/123456789/7523

Date: 2019

Abstract (ukr):

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2019. В роботі розвинуто теоретичні положення бухгалтерського обліку як системи генерування якісного інформаційного ресурсу через обґрунтування складу завдань бухгалтерського обліку та облікової інформації. Визначено склад якісних властивостей інформації, яку має оприлюднювати підприємство для забезпечення зацікавлених сторін. Обґрунтовано властивості об’єктів бухгалтерського обліку та інформації, яка має бути представлена системою бухгалтерського обліку, для забезпечення якості інформації для користувача. Обґрунтовано напрями трансформації принципів як фундаментальних положень якості облікової інформації в умовах впливу суб’єктивних та об’єктивних факторів на систему бухгалтерського обліку. Обґрунтовано напрями розвитку елементів методу та трансформації механізму їх застосування в контексті якісного підходу. Розроблено новий механізм оприлюднення якісної інформації через звітність сталого розвитку.

Abstract (eng):

Thesis for obtaining the scientific degree of Candidate of Economic Sciences on specialty 08.00.09 – Accounting, Analysis and Auditing (by the types of economic activity). – ZhytomyrState TechnologicalUniversity of Ministry of Education and Science of Ukraine, Zhytomyr, 2019. It is substantiated that the main task of accounting is modified from the generation of information on business activities to the generation of a quality information resource, which is the accounting information that characterizes the properties of the object of management, and the quality of accounting information is suggested to understand as the set of parameters of information that most accurately reflects the properties of the object of management (accounting) under certain conditions of the environment of the functioning of economic agents and meet the information requests of the members of social and economic relations. The further development of the identification of requirements for the quality of reporting on sustainable development as a new mechanism for the disclosure of information on economic activities that are forseen by international systems of regulation of the procedure for the formation and disclosure of such kind of reporting, as well as the formation of directions for their adaptation to the current system of regulatory and legal regulation of economic activity and accounting in Ukraine. The quality of the information resource that is generated by the accounting system depends on the consideration of the properties of the object. The set of properties of the object of accounting, which should be taken into account when accounting for information modelling of business activity as a basis for generating high quality information resources, is substantiated. Such properties are physical, informational, technological, economic, legal and accounting. For each group of properties, their content as well as impact on a specific type of accounting objects are determined. It has been established that each object of accounting is characterized by a certain set of physical, technological, technical, economic, legal and accounting properties, and the quality of accounting information depends on their full consideration when accounting and reporting. All properties of accounting are related to each other, or they can affect one another. The above mentioned formed the vectors of the development of organizational and methodical principles of accounting and transformation of elements of the accounting method. The principles of accounting are developed in the context of their harmonization in various legal and regulatory acts on accounting regulation and a new mechanism for their application is defined, in particular in part of following principles: full coverage is suggested to take into account the assessment of the environment; autonomy and continuity - take into account the various organizational and legal forms involving the participation of several participants in economic activity or the termination of activities after reaching the goal; the principle of historical cost is replaced by the principle of relevant evaluation. This will allow toexpand the qualitative properties of the information generated in the accounting. The interrelation of elements of the accounting method with qualitative properties of accounting information is substantiated through their understanding as mechanisms of knowledge of economic activity and the formation of its information model, which allowed to substantiate new approaches to their understanding and application in ensuring the consideration of all properties of the object. The methodical provisions of accounting are suggested for ensuring the quality of information resources through: development of the model of inventorying transformation into an element of the accounting method that ensures compliance with such qualitative properties as reliability and reality; substantiation of directions of the requisite extension of initial documentation on the properties of the object of accounting for generating reliable, relevant, comparable and complete information on economic activity; refinement of the algorithm for forming the working Chart of accounts taking into account the properties of the object and qualitative properties of information. According to the results of research on the development of qualitative properties of information resources through the reports of sustainable development, it has been established that not all the systems of regulation of such reporting will allow to form a qualitative information resource, and some can not be applied to the current practice of accounting and economic analysis in Ukraine. In any case, the introduction of new types of reporting in order to inform a wide range of users requires an internal transformation of the accounting system, in particular, and management in general. To provide an effective system for disclosure of information through the reporting on sustainable development, the structure and content of the internal regulation system for the formation of information support and verification of reporting are suggested. The procedures of forming a set of internal regulations are suggested by the following stages: determination of main users of reporting on sustainable development and justification of priority users on the basis of what to identify their information request; determine the composition of the GRI protocols, according to which the reports of sustainable development will be formed, depending on sector specifics, organization of business processes, management systems and information subsystems; based on certain protocols, to justify the composition of the indicators of reporting on sustainable development that will be disclosed and to determine the information support for them; to identify the risks of disclosure of information in accordance with a particular GRI protocol. A set of internal documents on accounting regulation, economic analysis, internal audit and the process of reporting on sustainable development, in particular, was developed. The Global Reporting Initiative protocols were adopted as the basis for being the most widespread in Ukraine and the world, and most adapted to the indicators. The model of formation and disclosure of information about business activity of enterprises through the mechanism of reporting on sustainable development, which provides a complex of measures on the transformation of information subsystems of management and, in fact, the system of making management decisions is developed. The suggested model has a complex nature, and thus allows us to form a new, more qualitative information resource, which allows us to carry out a multidisciplinary assessment of the economic activity of the enterprise. This increases the usefulness of information for users, and in some cases even increases their composition.

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