Strengthening of the quality norms for accounting information and its role in land resources management

The purpose of the article is to scientifically justify quality improvement in accounting information in the field of land resources management by introducing proposals for development of “standard management accounting of land resources” and adaptation of the foreign “land flow” accounting model in domestic practice. Research methods. In the research process have been used the following scientific methods: general scientific methods adopted in the theory of accounting; the systematic approach for daily generalization of normative regulation of land resources; the modelling method for studying a quality of accounting information on land resources and their users’ needs; the method of interdependence for determining quality of information and efficiency of resources use in agriculture; the logical method for shaping the structure of the standard of management accounting of land resources; the method of generalization for adapting foreign experience in formation of a model of land flow accounting. Research results. Necessity of enhancing quality of accounting information on land resources in Ukraine has been explored, and bottlenecks of the theory approaching to domestic and international practice have been identified. The idea of necessity of forming a standard for management accounting of land resources has been substantiated. For this purpose, consumer properties of information on land as a natural resource have been systematized, a system of normative indicators of its quality has been investigated. Information needs of users have been determined in decisions taken regarding land plots and formation of monitoring indicators for land resources management. An essence of a term “land flow accounting model”, used by foreign scientists, has been revealed and directions for its adaptation in domestic practice have been offered. Elements of scientific novelty. Range of problem issues of normative regulation of land resources has been determined, and approaches to solving scientific problems of quality improving of accounting information have been specified. Indicators for land quality monitoring for use in management accounting have been adapted. It has been proposed an idea and structure of standard for management accounting of land resources, as well as bases for balance model of land flow accounting “land flow”. Practical significance. Proposals to improve quality of accounting information and its role in land management can be used to form a standard management accounting of land resources. Tabl.: 4. Figs.: 3. Refs.: 32.