Bìznes Inform (Sep 2021)
The Philosophical Conception of Quality in Accountance: A Theoretical Study
Abstract
The quality of information covers a number of its characteristics, and as a philosophical category quality is characterized by relativity, independence from the subject, as the most objective concept. In accountance, this concept is multifaceted and multivariate, which makes it difficult to outline and study the definition. Quality was considered as an internal feature of the subject, its property, a totality of features, etc. The article examined the philosophical interpretation of the concept of «quality» and its evolution in the accounting system, as a result of which it is found that the term «quality» has objective (measurable and calculated) and subjective (those that are evaluated only by each individually) characteristics. The author’s own vision of the philosophical category of «quality» in the accounting system is proposed. The main emphasis is on the objective and neutral nature of the category of «quality», which corresponds to its philosophical basis and allows to distinguish it from the concepts of «level of quality», «usability» and «suitability». There is a transition from the scheme «users – requirements – capabilities of the accounting system – quality» to the scheme «users – requirements – signs – capabilities of the accounting system – quality», and important factors of quality justification are standardization and audit system. Accordingly, in accountance, to ensure such objectivity, it is necessary to create requirements, since the quality, in addition to measurable (objective) features, has purely subjective features (each person evaluates accounting information differently). In order to ensure high-quality reporting, compliance with standards should be mandatory subject to clear regulation on the part of the State, responsible, not a formal approach to obtaining the relevant audit opinion. Not only the theoretical sphere, but also the practice of reporting by enterprises in terms of the characteristics of the category of «quality of reporting» requires further research.
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