An improved conceptual model for assessing the quality of accounting policy in budgetary organizations

Abstract

The article substantiates the problem that in budgetary organizations the stages of forming accounting policy are carried out in isolation from each other and the quality of the accounting policy document is not assessed. The author proposes a conceptual model comprising a goal-oriented stage-based mechanism linking the stages of accounting policy formation on an "input-output" basis, as well as a system for assessing accounting policy elements against the criteria of regulatory compliance, completeness, specificity, adaptability, consistency and controllability.