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Accounting Procedure Organization and Its Impact on Financial Information Quality

Author

Listed:
  • Valentyna Oliynychuk

    () (Chortkiv Institute of Entrepreneurship and Business)

Abstract

The article is devoted to the accounting procedure mechanism and its impact on performing high-quality accounting information and making better management decisions. It has been found that without proper accounting organization positive results cannot be obtained as it is one of the most important phases of an enterprise and its key profitability in the future. It has been established that the organization of accounting is a creative procedure for every business and it is largely determined by its characteristics, scope of economic activity, presence of qualified accounting personnel, level of accounting treatment mechanization and automation, management system, reporting and its periodicity. The preconditions have been substantiated and the criteria of optimum accounting defined taking into account their own specific entity and ensure the quality of accounting information and the efficiency of the process of its formation have been substantiated. The scheme of the concept of keeping the processing industry has been provided.

Suggested Citation

  • Valentyna Oliynychuk, 2013. "Accounting Procedure Organization and Its Impact on Financial Information Quality," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 40-45, March.
  • Handle: RePEc:iaf:journl:y:2013:i:1:p:40-45
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    File URL: http://www.afj.org.ua/pdf/46-organizaciya-oblikovogo-procesu-ta-ii-vpliv-na-formuvannya-yakisnoi-finansovoi-informacii.pdf
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    File URL: http://www.afj.org.ua/ua/article/46/
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    More about this item

    Keywords

    organization of accounting; information systems; accounting processes; accounting information; the concept of accounting;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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