Theoretical and methodological approaches to assessing the safety and reliability of accounting and analytical information in the system of economic security of enterprises
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Дата
2015
Автори
ORCID
DOI
Науковий ступінь
Рівень дисертації
Шифр та назва спеціальності
Рада захисту
Установа захисту
Науковий керівник
Члени комітету
Видавець
Scientific and Educational Consulting Group "WORLD Science"
Анотація
Subject of research is theoretical and practical aspects of accounting and analytical information in the system of economic security. Subject area is focused on ensuring reliability and accuracy of accounting and analytical information in management decisions towards economic security of entities.
Aim of research is to highlight the key features of accounting and analytical information, development of methods for evaluating the reliability and accuracy of accounting and analytical information in the system of economic security of entities in terms of innovation and investment phase of economic development.
Research objectives consist in identifying prospects for development of management accounting in the context of accounting and analytical security activities, research characteristics of accounting and analytical information decomposition factors that ensure the quality of accounting and analytical information systems for economic security of businesses and developing methodologies for evaluating the integral quality factor accounting and analytical information in decision-making in the system of economic security of entities.
Hypothesis of research is based on the assumption that management efficiency in management decisions to ensure economic security businesses require reliable, accurate and timely information, which is formed in accounting and analytical system.
Methodology is based on the methods of theoretical and empirical research, deductive, abstraction, formalization, statistical methods. Survey of 125 respondents from industry enterprises of Kharkiv Region. Data was collected through direct survey during preparation of Kharkiv Region Development Strategy for the period until 2020. Respondents were asked a number of questions that determine the purposes and directions of development of managerial accounting as an information platform in management decisions of economic security. Based on the structural approach was performed decomposition of the factors that ensure the quality of accounting information systems for economic security of entities. On the basis of additive reduction developed and offered method of estimating the integral quality factor of accounting and analytical information of entities in the system of economic security of entities.
Conclusion. Research confirmed the role and importance of accounting and analytical management accounting information in making management decisions in the system of economic security. According to the results, was performed decomposition of the factors that ensure the quality of accounting and analytical information systems for economic security of entities and the proposed method of estimating the integral index of quality accounting and analytical information in decision-making in the system of economic security of entities.
Practical implications. Decomposition of the factors that ensure the quality of accounting information useful in the construction of an integrated accounting and analytical system of individual enterprise. Methods of assessing the quality of accounting and analytical information can be used during certain control measures within the decision-making system of economic security and modified for individual undertakings in accordance with the specific activities and class of management tasks.
Value/originality. Coverage of the main objectives and perspectives of management accounting in the context of accounting and analytical security proves that the information is in demand at the level of top management in strategic decision-making, and at the level of middle management in decision-making and tactical control measures.
Опис
Ключові слова
accounting and analytical information, management accounting, economic security, management decisions, quality assessment and analysis of accounting information
Бібліографічний опис
Bondar M. Theoretical and methodological approaches to assessing the safety and reliability of accounting and analytical information in the system of economic security of enterprises / M. Bondar, N. Iershova // International Journal of Innovative Technologies in Economy. – 2015. – № 1 (1) October. – P. 9-21.