MACROECONOMIC SUBSTANTIATION OF THE NATURE OF QUALITY AS AN OBJECT OF ACCOUNTING IN THE MARKET ECONOMY

Svetlana V. Ponomareva, Yuliya V. Chutcheva, Taisiia I. Krishtaleva , Elena I. Kostyukova

Abstract: This paper is aimed at determining the connection between the provision of companies' financial information on the indicator of quality and the macroeconomic development of countries. In this research, we use the following methods: the method of categorization, the method of comparative analysis, statistical analysis and the forecast method. The scientific novelty of this research is due to the development of the theoretical and practical characteristics of informing consumers on the activities of companies in the sphere of managing the system of the indicators of quality and determination of the dependence of the macroeconomic characteristics of countries on the implementation of the measures of accounting and provision of information on the indicators of quality. We analyse the main advantages and drawbacks of quality management in the selected developed and developing countries, which have a significant impact on the world economy. The developed offers in the sphere of accounting information on the indicators of quality are formulated from the position of growth and sustainable macroeconomic development.

Keywords: quality, efficiency, financial reporting, consumers, financial accounting, macroeconomic development, competitiveness, GDP

DOI: 10.24874/IJQR17.04-16

Recieved: 03.12.2022  Accepted: 11.06.2023  UDC: 005.915

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