Запис Детальніше

Apperceptive defects in accounting information system

Електронний науковий архів Науково-технічної бібліотеки Національного університету "Львівська політехніка"

Переглянути архів Інформація
 
 
Поле Співвідношення
 
Title Apperceptive defects in accounting information system
 
Creator Vysochan, O.
Vysochan, O.
 
Contributor Lviv Polytechnic National University
 
Subject accounting information
recipient
information source
transmitting medium
accounting system
apperception of information
657.01
316.776
159.937
 
Description The article is concerned with a
relevant issue oforigin and adverse effects caused by
defects of accounting and information system. The aim
is the research and categorization of defects related to
the perception of accounting information by recipients
and the influence of such defects on efficiency of
decision-making. Interdependence between the part of
information unperceived by the consumer because of
defects and coefficient of accounting information
perception has been determined in this work. The work
is also concerned with the classification of defects that
may arise in accounting and information system of
economic entities and stem from one of the reasons
caused by other information system constituents or their
combination: peculiarities (including psychological,
medical and biological ones) of the recipient;
characteristics of accounting information source; transit
properties of transmitting medium; qualitative,
quantitative, value and formal properties of accounting
information. Factors affecting apperception of
accounting information by the consumer have been
characterized. Three types of complex apperceptive
defects arising as a result of various impact factors
combination have been pointed out and specified: type I
– due solely to internal factors; transmitting medium,
accounting information and its source are not involved
in their generation; type II – arise in the course of
processing information by the person concerned though
their reasons are external; type III – combine
characteristics of the first type (source of origin,
accounting information, its generator and/or transmitting
medium) and the second type (primary cause: internal
characteristics of the recipient). It has been concluded
that apperceptive defects influence accounting system of
economic entity, and they are one of the reasons leading
to aberration of accounting and information flows.
 
Date 2019-06-13T10:53:43Z
2019-06-13T10:53:43Z
2018-02-26
2018-02-26
 
Type Article
 
Identifier Vysochan O. Apperceptive defects in accounting information system / O. Vysochan, O. Vysochan // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House — Vol 5. — No 2. — P. 33–38.
http://ena.lp.edu.ua:8080/handle/ntb/45121
Vysochan O. Apperceptive defects in accounting information system / O. Vysochan, O. Vysochan // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House — Vol 5. — No 2. — P. 33–38.
 
Language en
 
Relation Economics, Entrepreneurship, Management, 2 (5)
http://repositsc.nuczu.edu.ua/han1dle/123456789/727
1. Kharlamov, M. (2014). Psychological mechanisms for the learning of information by students Retrieved from http://repositsc.nuczu.edu.ua/han1dle/123456789/727 [in Ukrainian]
2. Mandel, B.R. (2016) Sovremennaia psikhologiia massovykh kommunikatcii: istoriia, teoriia, problematika [Modern psychology of mass communications: history, theory, problems]. Moskow-Berlin: DirectMEDIA. [in Russian]
3. Paliienko, A. (2014). Specific features of media perception. Vytoky pedahohichnoi maisternosti [The sources of pedagogical skills], 14, 202–208. [in Ukrainian]
4. Gariaev, A. V. & Gariaeva. T. P. (2008). Psychological and physiological features of visual perception of information and their accounting when creating educational presentations. Informatcionnye kompiuternye tekhnologii v obrazovanii [Information Computer Technologies in Education], 4, 106–113. [in Russian]
5. Tretiak, T. M. (2013). Psychological prerequisites of students’ readiness for creative perception of information. Aktualni problemy psykholohii [Actual problems of psychology], 6 (9), 445–453. [in Ukrainian]
6. Vesnin, V. R. (2006) Menedzhment [Management]. Moskow: Izdatelstvo Prospekt. [in Russian]
7. Vysochan, O. S. (2015). Kontseptualizatsiia rozvytku bukhhalterskoho obliku u sub’iektiv, shcho zdiisniuiut turystychnu diialnist [Conceptualization of the development of accounting in subjects engaged in tourism activities]. Lviv: Vydavnytstvo Tarasa Soroky. [in Ukrainian]
8. Vysochan, O. S. & Vysochan, O. O. (2016). Coherence of information as a reason for the breach of the reliability of accounting systems. Yevropeiskyi vybir ekonomichnoho postupu rehionu : materialy Mizhnar. nauk.-prakt. konf. [European choice of economic progress of the region: Proceedings of the International Conference]. (pp. 199–200). May 26–27. Chernivtsi, Ukraine: ChTEI KNTEU. [in Ukrainian]
9. Vysochan, O. S. (2017). Accounting distortion: concept, classification, causes and negative effects minimization. Naukovi zapysky Natsionalnoho universytetu “Ostrozka akademiia”. Seriia “Ekonomika” [Scientific Notes of Ostroh Academy National University, Series “Economics”], 5 (33),127–132. [in Ukrainian]
10. Naidonova, L. M. (2015). Psychological features of perception of screen information in adolescence. Aktualni problemy psykholohii [Actual problems of psychology], 12 (21), 267–275. [in Ukrainian]
11. Kashkin, V. B. (2001). Universal grammatical concepts. Metodologicheskie problemy kognitivnoi lingvistiki [Methodological problems of cognitive linguistics], 45–52. [in Russian]
1. Kharlamov, M. (2014). Psychological mechanisms for the learning of information by students Retrieved from http://repositsc.nuczu.edu.ua/han1dle/123456789/727 [in Ukrainian]
2. Mandel, B.R. (2016) Sovremennaia psikhologiia massovykh kommunikatcii: istoriia, teoriia, problematika [Modern psychology of mass communications: history, theory, problems]. Moskow-Berlin: DirectMEDIA. [in Russian]
3. Paliienko, A. (2014). Specific features of media perception. Vytoky pedahohichnoi maisternosti [The sources of pedagogical skills], 14, 202–208. [in Ukrainian]
4. Gariaev, A. V. & Gariaeva. T. P. (2008). Psychological and physiological features of visual perception of information and their accounting when creating educational presentations. Informatcionnye kompiuternye tekhnologii v obrazovanii [Information Computer Technologies in Education], 4, 106–113. [in Russian]
5. Tretiak, T. M. (2013). Psychological prerequisites of students’ readiness for creative perception of information. Aktualni problemy psykholohii [Actual problems of psychology], 6 (9), 445–453. [in Ukrainian]
6. Vesnin, V. R. (2006) Menedzhment [Management]. Moskow: Izdatelstvo Prospekt. [in Russian]
7. Vysochan, O. S. (2015). Kontseptualizatsiia rozvytku bukhhalterskoho obliku u sub’iektiv, shcho zdiisniuiut turystychnu diialnist [Conceptualization of the development of accounting in subjects engaged in tourism activities]. Lviv: Vydavnytstvo Tarasa Soroky. [in Ukrainian]
8. Vysochan, O. S. & Vysochan, O. O. (2016). Coherence of information as a reason for the breach of the reliability of accounting systems. Yevropeiskyi vybir ekonomichnoho postupu rehionu : materialy Mizhnar. nauk.-prakt. konf. [European choice of economic progress of the region: Proceedings of the International Conference]. (pp. 199–200). May 26–27. Chernivtsi, Ukraine: ChTEI KNTEU. [in Ukrainian]
9. Vysochan, O. S. (2017). Accounting distortion: concept, classification, causes and negative effects minimization. Naukovi zapysky Natsionalnoho universytetu "Ostrozka akademiia". Seriia "Ekonomika" [Scientific Notes of Ostroh Academy National University, Series "Economics"], 5 (33),127–132. [in Ukrainian]
10. Naidonova, L. M. (2015). Psychological features of perception of screen information in adolescence. Aktualni problemy psykholohii [Actual problems of psychology], 12 (21), 267–275. [in Ukrainian]
11. Kashkin, V. B. (2001). Universal grammatical concepts. Metodologicheskie problemy kognitivnoi lingvistiki [Methodological problems of cognitive linguistics], 45–52. [in Russian]
 
Rights © Національний університет „Львівська політехніка“, 2018
 
Format 33-38
6
application/pdf
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Coverage Lviv
 
Publisher Lviv Politechnic Publishing House