Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Development of an Adaptive Accounting System on The Basis of Quality Improvement of Information Resources

Author(s): Alla Grinko, Angelika Krutova, Oksana Nesterenko, Oksana Blznuk, Iryna Nagorna

In order to ensure an effective system of information publication through sustainable development reporting, a structure and content of the system of internal regulation of the procedure of formation, information support and verification of the reports were developed. The model of formation and publication of information on business activity of entities through the mechanism of sustainable development reporting has been developed, which envisages a set of measures for transformation of information subsystems of management and the system of making management decisions. The proposed model is complex and thus allows formation of a new better-quality information resource, which enables a multidisciplinary assessment of the economic activity of an entity. In any case, introduction of new types of reporting to inform a wide range of users requires an internal transformation of the accounting system in particular and management in general. Thus, we substantiate the directions of improving elements of the accounting method in ensuring quality of information resources. These proposals envisage changes in the current accounting legislation, as well as directions for improvement of the internal system of accounting regulation at a business entity.

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