The methods of quantitative evaluation of quality of accounting and analytical information

Abstract

Introduction. The globalization of the world economy and formation of general information environment require the increase of quality of accounting and analytical information. Considering the fact that the theory and methodology of the assessment of its quality have recently become the subject of scientific debate, one can argue the lack of systematic research in this area. Besides, the principles of control are not formulated and the system of indicators of quality of accounting information is not developed.

Purpose. The aim of the article is to substante the methodical approaches to quantitative evaluation of the quality of accounting and analytical information.

The method (methodology). The study has used the following general scientific and special methods: method of analysis and synthesis, method of induction and deduction, the method of systematic approach to the evaluation of economic phenomena, historical and logical method.

Results. It has been clarified the concept "quality of accounting and analytical information". It is defined as a set of properties of information which takes into account the degree of practical suitability, feasibility and efficiency of specific information and is formed according to the accounting and reporting results of economic analysis to achieve the objectives of development of entity.  With the help of systematization of scientific approaches it is found out that the quality of accounting and analytical information form two subsets: properties that characterize the quality of the object, and properties which relate to its efficiency. So we should evaluate the integral quality score. It is proposed to use qualimetric approach to assess the quality of accounting and analytical information. For the purpose of distinguish the estimated parameters we have formed the tree of properties of accounting and analytical information in a hierarchical structure considering quality indicators (including reliable display of activity indicators, the impact of accounting and analytical information on the business processes of the entity, the availability (and transparency for users, unity of methodology of calculation of statements) and indicators of efficiency. It is established that the quantitative evaluation of the quality of accounting and analytical information is defined by system of indicators, which contains coefficient of deformation, impact, availability, compliance and efficiency. In addition, it is proved that normative, statistical and expert methods can be the methodological quality assessment tools of accounting and analytical information.