Home  Journals  International Accounting  6(300) - 2014 February

The Factors of impact on the quality of accounting information

Available online: 8 February 2014

Subject Heading: Foreign experience

JEL Classification: 

It is generally known, that accounting is a basis of the informative provision in activity of an enterprise. Information should be not only complete and reliable but also in a whole the information of a high quality. In this paper an attempt has been made to answer the following questions concerning providing the quality of accounting information, i.e. what factors influence the quality of accounting information, and what way exactly these factors influence it. The conclusion has been made concerning the basic factors of impact, which should be distinguished as follows: the sources of information, regulation, legal acts, standards as well as the extent of applying the professional judgement and users of information (or final users).

Keywords: information quality, factors of information quality

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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