Analysis of Approaches to Understanding of Essence of Accounting Information Quality

The article is devoted to analysis of the existing approaches to understanding of essence of accounting information quality to substantiate the reasons why this notion has many interpretation versions, which would conduce to further development of accounting science on the basis of the qualitative approach. The reasons are discussed why there is no general understanding of essence of accounting information quality in the studies of scientists in accounting. The existing approaches are defined and substantiated to understanding of essence of accounting information quality (conservative approach; approach from the viewpoint of the accounting policy: procedural approach; approach from the viewpoint of the quality management; approach from the viewpoint of the risk management theory; object-methodological approach: approach from the viewpoint of the market of capital; communication approach) It is shown that it is reasonable to use the communication approach to understanding of essence of the accounting information quality which takes into consideration the development features of accounting and analytical scientific studies in Ukraine and is not contrary to the basic theoretical and methodological concepts implemented in the system of national and international accounting and financial reporting standards. Author's interpretation is proposed for accounting information quality based on the communication approach.