Preview

Central Asian Economic Review

Advanced search

IMPACT OF ACCURACY OF ACCOUNTING DATA ON THE EFFICIENCY OF MANAGEMENT DECISIONS

https://doi.org/10.52821/2789-4401-2024-5-127-137

Abstract

Purpose of the research. Analysing the impact of the accuracy of accounting data on the effectiveness of management decisions in commercial companies in the CIS.

Methodology. Empirical and statistical analyses.

Originality / value of the research. A comprehensive approach to studying the impact of accounting data accuracy on the effectiveness of management decisions in the context of CIS companies. The study combines empirical and statistical analyses to provide a comprehensive view of the problem. The results of the study offer specific practical recommendations to improve accounting and management, which contributes to the competitiveness and sustainable development of enterprises.

Findings. This research study revealed a direct relationship between the accuracy of accounting data and the effectiveness of management decisions. The analyses demonstrated that an increase in accounting accuracy indicators contributes to the improvement of profitability, profitability and growth rates of organisations, which allow the effectiveness of management decisions to be assessed. The main problems affecting the accuracy of data are identified. Effective recommendations for solving the problems affecting the accuracy of accounting data are formulated.

About the Authors

A. K. Nizamdinova
Al-Farabi Kazakh National University
Kazakhstan

Almaty



A. A. Yuferova
Al-Farabi Kazakh National University
Kazakhstan

Almaty



References

1. Alisenov, A. S. (2024). Buhgalterskij finansovyj uchet: uchebnik i praktikum dlya vuzov (4th ed., rev. and updated). Izdatel'stvo Yurajt.

2. Alisenov, A. S. (2024). Mezhdunarodnye standarty finansovoj otchetnosti (prodvinutyj kurs): uchebnik i praktikum dlya vuzov (3rd ed., rev. and updated). Izdatel'stvo Yurajt.

3. Berdichevskaya, V. O. (2024). Uchet zatrat na proizvodstvo i realizaciyu produkcii i kal'kulirovanie sebestoimosti produkcii: uchebnik dlya vuzov (2nd ed., rev. and updated). Izdatel'stvo Yurajt.

4. Bogatyreva, S. N. (2024). Buhgalterskaya (finansovaya) otchetnost': uchebnik dlya vuzov (2nd ed., rev. and updated). Izdatel'stvo Yurajt.

5. Bogatyreva, S. N. (2024). Prikladnoj kurs buhgalterskogo ucheta i analiza: uchebnik dlya vuzov (2nd ed.). Izdatel'stvo Yurajt.

6. Korporativnye dannye, predostavlennye kompaniyej TOO «DELS» po soglasheniyu o provedenii issledovaniya (dogovor o nerazglashenii).

7. Burmistrova, L. M. (2022). Buhgalterskij uchet: uchebnoe posobie (4th ed., rev. and updated). Infra-M.

8. Dyatlova, A. F., Kolesnikova, E. N., Borodin, V. A., Babaev, Y. A., Boboshko, V. I., & Dyatlova, A. F. (2021). Buhgalterskij uchet: uchebnik dlya studentov vuzov, obuchayushchihsya po ekonomicheskim special'nostyam (4th ed., rev. and updated). Yuniti-Dana.

9. Mel'nik, M. V., Egorova, S. E., Kulakova, N. G., & Yudanova, L. A. (2021). Buhgalterskij uchet v kommercheskih organizaciyah: uchebnoe posobie. FORUM: INFRA-M.

10. Kerimov, V. E., Sitnov, A. A., Lukashkov, M. A., & Kerimov, V. E. (2022). Buhgalterskij uchet v usloviyah antikrizisnogo upravleniya: uchebnoe posobie (2nd ed.). Izdatel'sko-torgovaya korporaciya «Dashkov i K».

11. Sigidov, Y. I., Moroz, N. YU., Oksanich, E. A., & Yasmenko, G. N. (2024). Buhgalterskij uchet i analiz: uchebnoe posobie (2nd ed., rev. and updated). INFRA-M.

12. Mel'nik, M. V., Egorova, S. E., Kulakova, N. G., & Yudanova, L. A. (2023). Buhgalterskij uchet i analiz: praktikum: uchebnoe posobie (2nd ed., rev. and updated). Infra-M.

13. Hakhonova, N. N. (Ed.). (2022). Buhgalterskij uchet i otchetnost': uchebnik. Rior: Infra-M.

14. Hakhonova, N. N., Alekseeva, I. V., Bahteev, A. V., & Hakhonova, N. N. (2021). Buhgalterskij uchet i otchetnost'. Praktikum: uchebnoe posobie. Rior: Infra-M.

15. Buhareva, L. V., Dmitrieva, I. M., Malickoj, V. B., Harakoz, Y. K. (Eds.). (2024). Buhgalterskij finansovyj uchet: uchebnik dlya vuzov (6th ed., rev. and updated). Izdatel'stvo Yurajt.

16. Ostrovskaya, O. L., Pokrovskaya, L. L., Osipov, M. A., & Karpov, T. P. (Eds.). (2024). Buhgalterskij finansovyj uchet: uchebnik i praktikum dlya vuzov (3rd ed., rev. and updated). Izdatel'stvo Yurajt.

17. Bonface, K. (2020). Influence of accounting information systems (AIS) on financial reporting accuracy. American Journal of Accounting, 6(1), 37–47. https://doi.org/10.47672/ajacc.1787

18. Akamah, H., & Sawai, Y. (2017). The impact of corporate governance on the accuracy of financial reporting: Evidence from Japanese firms. Journal of International Accounting, Auditing, and Taxation, 29, 103–116. https://doi.org/10.1016/j.intaccaudtax.2017.09.001

19. Chakraborty, I., & Hossain, M. (2016). Financial reporting quality in India: A survey of the issue. Research in Accounting in Emerging Economies, 16, 1–18. https://doi.org/10.1108/S1479-3563(2016)0000016006

20. Chen, X., & Wang, Y. (2020). Accounting information systems integration and financial reporting accuracy: Evidence from Chinese manufacturing firms. International Journal of Accounting Information Systems, 38, Article 100438.

21. DeFond, M. L., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2–3), 275–326. https://doi.org/10.1016/j.jacceco.2014.09.002

22. Garcia, M., & Rodriguez, A. (2019). Cloud-based accounting information systems and financial reporting accuracy in small and medium-sized enterprises. Journal of Small Business Management, 57(4), 1708–173.

23. Kim, H., et al. (2018). The impact of accounting information system data quality on financial reporting accuracy: Evidence from South Korean banks. International Journal of Accounting Information Systems, 31, 70–83.


Review

For citations:


Nizamdinova A.K., Yuferova A.A. IMPACT OF ACCURACY OF ACCOUNTING DATA ON THE EFFICIENCY OF MANAGEMENT DECISIONS. Central Asian Economic Review. 2024;(5):127-137. (In Russ.) https://doi.org/10.52821/2789-4401-2024-5-127-137

Views: 293


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 2789-4398 (Print)
ISSN 2789-4401 (Online)