Changing approaches to the quality of accounting information: a historical aspect

The one of the main factors in ensuring the effectiveness of the management system of economic activity of the enterprise is information support. For the management staff, the priority is to improve the quality of the accounting system, which directly affects the formation of information support of...

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Autor principal:	S.L.
Formato:	article
Lenguaje:	EN PL RU UK
Publicado:	Zhytomyr Polytechnic State University 2021
Materias:	accounting quality of accounting accounting information periodization of accounting Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/cf5a5d96cc414e92b5e7eae86120af66
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spelling	oai:doaj.org-article:cf5a5d96cc414e92b5e7eae86120af662021-11-23T08:55:39ZChanging approaches to the quality of accounting information: a historical aspect 10.26642/pbo-2021-2(49)-3-71994-17492708-4957https://doaj.org/article/cf5a5d96cc414e92b5e7eae86120af662021-08-01T00:00:00Zhttp://pbo.ztu.edu.ua/article/view/240055https://doaj.org/toc/1994-1749https://doaj.org/toc/2708-4957The one of the main factors in ensuring the effectiveness of the management system of economic activity of the enterprise is information support. For the management staff, the priority is to improve the quality of the accounting system, which directly affects the formation of information support of the management system. Until recently, it was believed that all changes in accounting were due to globalization processes, increasing attention to environmental security, social responsibility, corporate governance. Historically, legal systems, political and economic differences have created a huge variety of accounting systems, which makes it difficult to make meaningful comparisons of financial statements in different countries. But, despite this, historically, approaches to disclosing the quality of accounting information have developed in a single vector that depended on the purpose of accounting, because it is obvious and logical that the development of accounting contributed to progress, stability, the need to meet social needs. In this regard, the periodization of accounting development is important. It allows us to trace historical logic, to approach the realization of the progress of changing epochs. The article proposes a new vector of approaches to the historical vision of periodization of accounting development in terms of determining its quality or qualitative characteristics.S.L. Zhytomyr Polytechnic State Universityarticleaccountingquality of accountingaccounting informationperiodization of accountingAccounting. BookkeepingHF5601-5689ENPLRUUKПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, Vol 2, Iss 49, Pp 3-7 (2021)
institution	DOAJ
collection	DOAJ
language	EN PL RU UK
topic	accounting quality of accounting accounting information periodization of accounting Accounting. Bookkeeping HF5601-5689
spellingShingle	accounting quality of accounting accounting information periodization of accounting Accounting. Bookkeeping HF5601-5689 S.L. Changing approaches to the quality of accounting information: a historical aspect
description	The one of the main factors in ensuring the effectiveness of the management system of economic activity of the enterprise is information support. For the management staff, the priority is to improve the quality of the accounting system, which directly affects the formation of information support of the management system. Until recently, it was believed that all changes in accounting were due to globalization processes, increasing attention to environmental security, social responsibility, corporate governance. Historically, legal systems, political and economic differences have created a huge variety of accounting systems, which makes it difficult to make meaningful comparisons of financial statements in different countries. But, despite this, historically, approaches to disclosing the quality of accounting information have developed in a single vector that depended on the purpose of accounting, because it is obvious and logical that the development of accounting contributed to progress, stability, the need to meet social needs. In this regard, the periodization of accounting development is important. It allows us to trace historical logic, to approach the realization of the progress of changing epochs. The article proposes a new vector of approaches to the historical vision of periodization of accounting development in terms of determining its quality or qualitative characteristics.
format	article
author	S.L.
author_facet	S.L.
author_sort	S.L.
title	Changing approaches to the quality of accounting information: a historical aspect
title_short	Changing approaches to the quality of accounting information: a historical aspect
title_full	Changing approaches to the quality of accounting information: a historical aspect
title_fullStr	Changing approaches to the quality of accounting information: a historical aspect
title_full_unstemmed	Changing approaches to the quality of accounting information: a historical aspect
title_sort	changing approaches to the quality of accounting information: a historical aspect
publisher	Zhytomyr Polytechnic State University
publishDate	2021
url	https://doaj.org/article/cf5a5d96cc414e92b5e7eae86120af66
work_keys_str_mv	AT sl changingapproachestothequalityofaccountinginformationahistoricalaspect
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Changing approaches to the quality of accounting information: a historical aspect

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