The article is concerned with a relevant issue oforigin and adverse effects caused by defects of accounting and information system. The aim 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 y 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 n: 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.
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) Sovremennaya psihologiya massovyh kommunikatsiy: istoriya, teoriya, 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. Informatsionnyie kompyuternyie tehnologii 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]. https://doi.org/10.25264/2311-5149-2017-5(33)-127-132
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].