Accounting as a Basis for the Information Framework for Assessing the Investment Attractiveness of Enterprises

Abstract

The article explores the role of accounting as a foundation for the information system used to assess the investment attractiveness of enterprises. The purpose of the study is to substantiate approaches for forming a high-quality accounting and analytical framework that facilitates informed investment decisions. The research identifies key directions for improving the quality of accounting information, including its completeness, reliability, neutrality, usefulness, and timeliness. The scientific novelty lies in the development of a model of qualitative characteristics of accounting information and the proposal of weighting coefficients that reflect their importance to users. The methodology involves the method of scientific generalization, as well as the analysis of regulatory sources, statistical data, and expert assessments. The main findings confirm the necessity of integrating all types of accounting—financial, managerial, tax, and statistical—into a unified information system. The paper emphasizes the strategic importance of accounting information in conditions of an unstable external environment. The practical significance of the study lies in the applicability of its conclusions for improving managerial decision-making, developing business strategies, and evaluating the investment attractiveness of both existing and newly established enterprises.