REASONS NECESSITY TO SECURING OF QUALITY OF ACCOUNTING INFORMATION

Татьяна ПЛАХТИЙ Винницкий национальный аграрный университет, Украина

Abstract

The necessity of scientific research on the use of qualitative approach in accounting has been grounded. Areas of activity, for the effective operation of which is necessary to improve the quality of accounting information have been allocated (management of business activities; corporate management; investment management; credit management; auditing; accounting as a professional activity). The role of high-quality accounting information in the functioning of these areas has been analyzed and grounded. The role of the accounting service function as the main reason for the need to ensure the quality of accounting information has been considered. Keywords: accounting, information of accounting, quality of accounting information, analyze of information, factors of determine of quality.