The professional judgment of an accountant as a tool for ensuring the economic security of an enterprise
The article discusses the role of professional judgment of an accountant in ensuring the economic security of an enterprise. Professional judgment of an accountant is defined as the ability to make informed decisions in conditions of uncertainty, using knowledge, experience, and professional standar...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Zhytomyr Polytechnic State University
2023-09-01
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| Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| Subjects: | |
| Online Access: | http://pbo.ztu.edu.ua/article/view/296866 |
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| _version_ | 1849691916743999488 |
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| author | H.V. K.K. |
| author_facet | H.V. K.K. |
| author_sort | H.V. |
| collection | DOAJ |
| description | The article discusses the role of professional judgment of an accountant in ensuring the economic security of an enterprise. Professional judgment of an accountant is defined as the ability to make informed decisions in conditions of uncertainty, using knowledge, experience, and professional standards. Economic security of an enterprise is the state in which the enterprise can withstand internal and external threats that may lead to losses or a loss of its competitiveness.
It is argued that professional judgment is an important tool that enables an accountant to identify and assess threats to the economic security of the enterprise, develop measures to prevent and mitigate these threats, and monitor the implementation of measures to ensure economic security. It is established that the formation of professional judgment of an accountant takes place during their professional activities and includes the following stages: accumulation of knowledge and skills, development of critical thinking, and gaining experience in non-standard situations. Ways to improve the quality of professional judgment of an accountant are proposed, including the development of methods for assessing the professional judgment of an accountant and programs to enhance the professional judgment of accountants. |
| format | Article |
| id | doaj-art-b412b2f614d24555b0f8f442225a2d77 |
| institution | DOAJ |
| issn | 1994-1749 2708-4957 |
| language | English |
| publishDate | 2023-09-01 |
| publisher | Zhytomyr Polytechnic State University |
| record_format | Article |
| series | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
| spelling | doaj-art-b412b2f614d24555b0f8f442225a2d772025-08-20T03:20:52ZengZhytomyr Polytechnic State UniversityПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу1994-17492708-49572023-09-0135691310.26642/pbo-2023-3(56)-9-13The professional judgment of an accountant as a tool for ensuring the economic security of an enterpriseH.V. 0K.K. 1https://orcid.org/0009-0009-3058-5373HurinaPrykhodko The article discusses the role of professional judgment of an accountant in ensuring the economic security of an enterprise. Professional judgment of an accountant is defined as the ability to make informed decisions in conditions of uncertainty, using knowledge, experience, and professional standards. Economic security of an enterprise is the state in which the enterprise can withstand internal and external threats that may lead to losses or a loss of its competitiveness. It is argued that professional judgment is an important tool that enables an accountant to identify and assess threats to the economic security of the enterprise, develop measures to prevent and mitigate these threats, and monitor the implementation of measures to ensure economic security. It is established that the formation of professional judgment of an accountant takes place during their professional activities and includes the following stages: accumulation of knowledge and skills, development of critical thinking, and gaining experience in non-standard situations. Ways to improve the quality of professional judgment of an accountant are proposed, including the development of methods for assessing the professional judgment of an accountant and programs to enhance the professional judgment of accountants.http://pbo.ztu.edu.ua/article/view/296866managerial decisionriskeconomic securityaccountantprofessional judgment |
| spellingShingle | H.V. K.K. The professional judgment of an accountant as a tool for ensuring the economic security of an enterprise Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу managerial decision risk economic security accountant professional judgment |
| title | The professional judgment of an accountant as a tool for ensuring the economic security of an enterprise |
| title_full | The professional judgment of an accountant as a tool for ensuring the economic security of an enterprise |
| title_fullStr | The professional judgment of an accountant as a tool for ensuring the economic security of an enterprise |
| title_full_unstemmed | The professional judgment of an accountant as a tool for ensuring the economic security of an enterprise |
| title_short | The professional judgment of an accountant as a tool for ensuring the economic security of an enterprise |
| title_sort | professional judgment of an accountant as a tool for ensuring the economic security of an enterprise |
| topic | managerial decision risk economic security accountant professional judgment |
| url | http://pbo.ztu.edu.ua/article/view/296866 |
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