Organizational and methodological aspects of assessing the quality of accounting information in the activities of business entities in the service sector.

Abstract

The article presents the results of a study on the organizational and methodological aspects of assessing the quality of accounting information in the activities of business entities in the service sector. Within the framework of the scientific article, the author’s view on the assessment of the quality of accounting information is presented based on the indicators of the accounting (financial) statements of business entities in the service sector. The study proposes the use of process methodological support for assessing the quality of reporting of business entities in the service sector. The study concludes that the quality of accounting information is expressed not only by the correct implementation of all the norms in the field of accounting and reporting, but also as a result of the process of regulation and standardization of the entire accounting process, including the organization of managerial decision-making by an economic entity in the sphere services with the obligatory presence of an effective control system, both the quality of accounting and the quality of managerial decision-making.