Plakhtii T. Development of the theory and methodology of accounting on the basis of a qualitative approach

The thesis is devoted to revealing the regularities as well as to the formation of scientifically substantiated suggestions concerning the development of the theory and methodology of accounting on the basis of a qualitative approach. It is substantiated that implementation of the qualitative approach enables to determine the level of suitability of various objects of accounting science to the established requirements, which ultimately will help to increase the level of information support of users of accounting information. The main reasons for the need to apply a qualitative approach in accounting are as follows: 1) Changes in the economic conditions of the enterprise operation due to the transition to a market economy and globalization of economic relations; 2) Growth of requirements of the management system to the accounting information; 3) Search for new methods of accounting and analytical research; 4) Implementation of IFRS in the domestic accounting practice. Having analyzed the standard ISO 9001: 201 "Quality Management System" in the context of selected basic theoretical constructions (quality, object, characteristics, requirements), the main elements defining the quality as an economic category are identified and substantiated. The following approaches to understanding of the essence of the quality of accounting information are identified and substantiated: 1) Conservative approach; 2) Approach from the position of accounting policy; 3) Procedural approach; 4) Approach from the position of quality management; 5) Approach from the position of the theory of risk management; 6) Object-methodological approach; 7) Approach from the position of the capital market; 8) Communicative approach. The best prospects for further application in the national accounting system belong to the communicative approach that takes into account peculiarities of the development of accounting and analytical research in Ukraine and does not contradict the basic theoretical and methodological concepts used in the system of the national accounting standards and international financial reporting standards. Based on the communicative approach, the construction of a qualitative accounting system at the enterprise is possible under condition of consideration of three basic imperatives (users of accounting information, quality of accounting information, accounting information as an information product).