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Assessing the functional characteristics of software subsystems for inventory accounting

Vol. 22, Iss. 10, OCTOBER 2019

Received: 1 June 2016

Received in revised form: 23 November 2016

Accepted: 12 December 2016

Available online: 15 October 2019

Subject Heading: PRINCIPLES OF ACCOUNTING

JEL Classification: L86, M41

Pages: 1192–1204

https://doi.org/10.24891/ia.22.10.1192

Kazak E.N. Plekhanov Russian University of Economics (PRUE), Sevastopol Branch, Sevastopol, Russian Federation
katerinakazak@mail.ru

ORCID id: not available

Subject The article considers the development of indicators that reflect quality characteristics of accounting information and relate to relevant accounting information systems.
Objectives The main purpose of the study is specification of qualitative characteristics of accounting information that is helpful for a wide range of users.
Methods The methodological basis includes two concepts: the conceptual bases of financial statements, considering their qualitative characteristics; the international software quality standards, highlighting the elements of hierarchical structure of the model for assessing the quality of accounting information systems.
Results I developed a hierarchical model to assess the efficiency of functional characteristics of accounting information systems with regard to a separate module of automation of accounting for inventory of wholesale enterprises.
Conclusions and Relevance The paper offers a new and very important area, namely, the application of established international standards of quality to the concept of accounting information quality.

Keywords: software, automation, accounting, software quality, accounting information

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