Abstract
Actuality research towards improving the quality of theoretical principles of accounting information has been grounded. The absence of accounting information quality paradigm in today's conditions has been considered. The structure of the basic theoretical principles of accounting information quality has been suggested. Paradigm and conceptual levels of accounting information quality have been allocated. Basic theoretical constructs of paradigm of accounting information quality have been allocated and grounded. The relationship between basic theoretical constructs paradigm and accounting information quality paradigm has been determined. The levels of application of qualitative approach in the accounting and regulations of quality have been allocated. Basic elements of accounting information quality paradigm based on T. S. Kuhn’ approach (symbolic generalization, metaphysical assumptions, values, exemplary research results) have been allocated and grounded. The substance of the conceptual level of theoretical basis of accounting information quality has been determined. Imperatives of construction of qualitative accounting system through the use of communication approach have been allocated.
Highlights
In order to form a unified vision for the further qualita tive development of the enterprise’s accounting system in the context of the development of a national accounting subculture, it is necessary to apply modern approaches to building a quality system that will make it possible to use existing developments in this field and ensure the formation of an information system and generate qualita tive accounting information
The strength of research is that the relationship between the basic theoretical constructs of the accounting information quality paradigm has been identified, taking into account the existence of three levels of application of the qualitative approach in accounting and possible means of quality control
Paradigmatic and conceptual level that form the accounting information space is used as a basis for building a system of scientific knowledge in the field of accounting information quality, and it is justified that the current quality paradigm influences the paradigm level, and the chosen approach to understanding the es sence of accounting information quality – conceptual level
Summary
In order to form a unified vision for the further qualita tive development of the enterprise’s accounting system in the context of the development of a national accounting subculture, it is necessary to apply modern approaches to building a quality system that will make it possible to use existing developments in this field and ensure the formation of an information system and generate qualita tive accounting information. Improvement of accounting information quality used in making managerial decisions, allows to obtain additional economic benefits and, on the whole, will accelerate the pace of development of the na tional economy. In the context of adaptation of the accounting system to such changes, and given that the latter is designed to perform complex processes of transforming accounting information using the available tools (8 classical elements of the accounting method), the methodology for assessment of accounting information quality should be improved in accordance with changes in the functioning of the control object and its information support system
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