PERCEPTION AND INTERPRETATION OF ACCOUNTING INFORMATION

Background.Automation of accounting process has not fully justified itself concerning optimization of organization of accounting and preparation of accounting information. An important factor that influences the system of accounting and perception of reporting is the psychology. The interest to psychological aspects concerning decision-making and determination of human factor in information activities has caused a start of new development stage of accounting system. People create information therefore result of accounting work depends on the psychological characteristics regarding formation, perception and interpretation of information. Urgent need to conduct a new research, in which the psychological aspects regarding organization of accounting and preparation of reporting for different groups of users will be considered, arises. Review of scientific sources in this direction of research has shown that indirectly the question of psychological aspects concerning accounting system and a ccounting and analytical providing have investigated by different scientists. However, in domestic practice this question is just beginning to develop, while foreign researchers already have some achievements that are suitable for borrowing and introduction into the practice. This fact was determinative for presentation of opinion concerning psychological characteristics of accounting process and accounting and reporting providing that is expected to develop significantly the result of information activity of persons of accounting. Purpose of the research is to prove the impact of psychological aspects on the system of accounting regarding its organization, preparation reporting result and interpretation of accounting information for management decision making. Results.Impact of psychological aspects on the process of formation of reporting information for different groups of its users has been substantiated. Characteristics of perception and interpretation of accounting information by users have been presented. Scheme of choice of decisions and the formula for its calculation, the basis of which has become psychological factors regarding the interpretation of information about business has been proposed. Conclusion.In total a new vision of organization of accounting and preparing accounting and reporting information was proposed through psychological characteristics of perception and interpretation of information by different user groups.