THE INFORMATION PLANE OF PUBLIC SECTOR ENTITIES
Keywords:
quality, usefulness, accounting information, social responsibility, sustainable development, public sector.Abstract
Kindratska L.M., Larikova T.V. THE INFORMATION PLANE OF PUBLIC SECTOR ENTITIES
Purpose. The aim of the article is to outline the problem of forming the information plane of high-quality information of a high level of its usefulness for users in terms of the activities of public sector entities and the results of its implementation.
Methodology of research. On the basis of the dialectical method of scientific knowledge, the modern approaches of scientists to the formation of the information base of public sector entities based on social responsibility are analysed. Using the method of formal logic, the author's visions of the importance of building an information plane of public sector entities for placing information at the request of users are presented. The monographic method was applied in the process of reviewing and summarising the positions of scholars on the topic of the article reflected in scientific publications. Synthesis, induction, deduction, and elements of the systematisation method were used in the process of summarising the content of individual parts of the article and formulating general conclusions.
Findings. The role of public sector institutions as entities of high public interest in the implementation of social and economic national policy within the framework of the structural transformation of the domestic public finance system is updated. A theoretical substantiation of the need to build an information plane for placing information in accordance with the users' requests and taking into account its usefulness in making managerial decisions is carried out. In this context, at the level of problem formulation, possible approaches to assessing the quality of information using the indicators proposed by domestic scholars are considered.
Originality. The issue of forming a set of indicators of the quality of accounting information was further developed with the clarification of the directions of information formation to determine their values.
Practical value. The authors' proposals for the formation of an information plane of high-quality information of a high level of its usefulness for users can be used to improve the efficiency of their activities.
Key words: quality, usefulness, accounting information, social responsibility, sustainable development, public sector.References
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