Development of the basic theoretical basis of accounting information quality

Pravdiuk Natalia () and Plakhtii Tetiana ()
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Pravdiuk Natalia: Vinnytsia National Agrarian University
Plakhtii Tetiana: Vinnytsia National Agrarian University

Technology audit and production reserves, 3(35) 2017, 2017, vol. 3, issue 4(35), 4-9

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.

Keywords: quality in accounting; qualitative approach; accounting information quality; accounting paradigm; accounting information quality paradigm (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2017
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