Ways of ensuring quality of accounting information

Abstract

The problems of assessing the quality of accounting information as a prerequisite for its use by different groups of users are determined. The notion of quality as a complex category is analysed. The essence of the quality of accounting information, taking into account the possibility of its use by users for decision-making is considered. It has benn pointed out the need for usage of quality management principles and the general requirements as the basis for forming a model for evaluating the quality of accounting information . The quality management principles are characterized and their preferences for the formation of high-quality accounting information are set . It has been established the need for a system and process approaches as requirements for quality assurance records.  The model of accounting system that provides quality accounting information is worked out . The steps of the company's managemen , which will help increase the level of satisfaction of used information are determined.