Researching the quality of accounting information and establishment a high-quality accounting information system
Author: Chief Assis. Prof. Gergana Tsoncheva, PhD (UNWE - Sofia)
Keywords: Quality, Accounting information, Accounting information system
Questions about the quality of the information in the annual financial statements are increasingly being discussed, which has raised the interest in the topic. Different views and comments are presented in the publications on this topic as to what criteria are used to determine what is qualitative and useful and whether information can be qualitative but not useful at any given time. Accounting information and the accounting information system serve to analyze business activities of enterprises and are directly related to the level of information provision. Good analysis should be based on high quality information based on relevance, credibility, comprehensibility and comparability. The purpose of the research is to clarify the criteria for determining the quality of accounting information and, hence, for the construction of a high-quality accounting information system.