Accounting Defectology: Classification and Diagnostics

The accounting system of any enterprise operates under dynamic conditions that cause the emergence of crisis situations, barriers to development and various defects. At the same time, the level of defectiveness is not determined solely by technical characteristics due to the complexity of the accounting system, which combines information, technological, organizational and methodological elements, human factor and environmental conditions. It is important to take into account that the concepts 'accounting error' and 'accounting defect (accounting system defect' are not identical. Accounting error can be caused by an accounting defect, but it does not yet indicate the presence of the latter. The purpose of the article is to present the theoretical basis and methods for diagnosing defects in accounting systems with a differentiated approach to research objects and using adaptive analysis tools. The basic signs of the classification of defects in accounting systems were singled out, according to which action defects and interaction defects were specified, as well as exo and endo defects (information, technical, organizational and methodical defects, as well as defects related to the existence of a human factor). The necessity and the main tasks of diagnosing the defects of accounting systems were substantiated. The stages of diagnosing accounting systems were described. Characteristics of the state of the accounting system were determined which must be taken into account in diagnosing defects (quantitative and qualitative parameters, duration, dynamics and intensity, awareness, potential). The levels of diagnostic conclusions in accounting defectology (empirical, etiological and theoretical-typological) were proposed with the use of existing scientific developments in psychodiagnostics. The matrix of signs of defects of the accounting system was constructed. In matrix the categories (subcategories) and types of defects, their characteristics and the degree of manifestation were disclosed.