PUBLISHED PAPERS #03.03
| Leyla Mammadova. Methods of Evaluating the Quality of Accounting Information in the Digital Economy |
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| Abstract. This article is dedicated to the study of methods for evaluating the quality of accounting information in the context of the digital economy. Key approaches are examined, such as normative, statistical, and expert methods, with a particular focus on expert evaluation. The expert method allows for the consideration of factors that are difficult to quantify, which is especially important in the context of the digitalization and automation of accounting. The article also presents a linear model, which can be used to calculate the weighted average composite indicator of the quality of accounting information, enabling the integration of various assessments and providing objective, quantitative results.
For practical application of the evaluation methods, an analysis of the quality of accounting information was conducted using the example of the oil company SOCAR. The study considered factors such as regulatory compliance, staff qualifications, the quality of the information system, and the control system. However, despite the positive result of the calculated weighted average indicator for the company, the need for further work on improving the control system, training personnel, and updating software is emphasized . |
| Keywords: accounting, quality, evaluation, expert, digitalization, model |
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| DOI: https://doi.org/10.30546/MaCoSEP2025.1085 |