Information provision for accounting research: sources, systems and analytical tools

Abstract

Abstract. The effectiveness of scientific research in the field of accounting is determined by the completeness, relevance, and reliability of the information base, as its quality ensures the validity of conclusions and the verification of the obtained results. A retrospective analysis of information sources makes it possible to assess the state of accounting research, the level of its development, the main approaches and directions, as well as existing controversial issues and gaps, thereby substantiating the relevance of the topic and the prospects for further studies. The article substantiates that the information base for conducting scientific research in accounting includes theoretical, specialized, and empirical sources. Theoretical information sources comprise scientific works (dissertations, dissertation abstracts, monographs, peer-reviewed scientific articles, conference proceedings, etc.) as well as non-scientific sources (textbooks, essays, dictionaries, reference books, etc.). The regulatory framework includes codes, laws, orders, national accounting standards, etc. The empirical component of the information base consists of primary documents and financial reporting. Scientific research requires considerable time and involves processing a large volume of sources. In the context of automation and digitalization, researchers are advised to use analytical tools. These include bibliographic managers and citation generators. They enhance the efficiency and accuracy of working with information sources, enable the systematization of references, making notes, storing and processing them individually or collaboratively, thereby ensuring the reliability, relevance, and practical significance of the results obtained. It is substantiated that in accounting research it is advisable to use bibliographic managers such as Zotero or Mendeley. They are free of charge, support a wide range of citation styles, and integrate with text editors. Among citation generators, VAK.in.ua and Grafiati are recommended due to their user-friendly interface and free access. Improving the quality of information support for scientific research involves optimizing the selection of sources and assessing their reliability, which includes the use of bibliometric databases such as Scopus, Web of Science, and Google Scholar.