THE ACCOUNTANT PROFESSIONAL AS A CURRENT USER OF PROFESSIONAL JUDGMENT
Professional judgment governs the evolution of a process in the absence of any relevant procedural regulations. In this paper we will describe both the building components of the professional judgment and the accounting professional as a practitioner whom use most often the expression of the above m...
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| Format: | Article |
| Language: | English |
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Nicolae Titulescu University Publishing House
2015-07-01
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| Series: | Challenges of the Knowledge Society |
| Subjects: | |
| Online Access: | http://cks.univnt.ro/uploads/cks_2015_articles/index.php?dir=05_economics%2F&download=CKS+2015_economics_art.101.pdf |
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| _version_ | 1846094949644238848 |
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| author | Viorica Mirela ŞTEFAN-DUICU |
| author_facet | Viorica Mirela ŞTEFAN-DUICU |
| author_sort | Viorica Mirela ŞTEFAN-DUICU |
| collection | DOAJ |
| description | Professional judgment governs the evolution of a process in the absence of any relevant procedural regulations. In this paper we will describe both the building components of the professional judgment and the accounting professional as a practitioner whom use most often the expression of the above mentioned type of judgment. |
| format | Article |
| id | doaj-art-a1f1e8f3e31e48b4b55841793b231abb |
| institution | Kabale University |
| issn | 2068-7796 2068-7796 |
| language | English |
| publishDate | 2015-07-01 |
| publisher | Nicolae Titulescu University Publishing House |
| record_format | Article |
| series | Challenges of the Knowledge Society |
| spelling | doaj-art-a1f1e8f3e31e48b4b55841793b231abb2025-01-02T11:56:15ZengNicolae Titulescu University Publishing HouseChallenges of the Knowledge Society2068-77962068-77962015-07-0151713717THE ACCOUNTANT PROFESSIONAL AS A CURRENT USER OF PROFESSIONAL JUDGMENTViorica Mirela ŞTEFAN-DUICU0Assistant Lecturer, Faculty of Economics, “Nicolae Titulescu” University; PhD Candidate, “Valahia” University of Targoviste (e-mail: chirita.mirela@gmail.com).Professional judgment governs the evolution of a process in the absence of any relevant procedural regulations. In this paper we will describe both the building components of the professional judgment and the accounting professional as a practitioner whom use most often the expression of the above mentioned type of judgment.http://cks.univnt.ro/uploads/cks_2015_articles/index.php?dir=05_economics%2F&download=CKS+2015_economics_art.101.pdfprofessional judgmentpractitionerseconomicsdecision makingfinancial statement. |
| spellingShingle | Viorica Mirela ŞTEFAN-DUICU THE ACCOUNTANT PROFESSIONAL AS A CURRENT USER OF PROFESSIONAL JUDGMENT Challenges of the Knowledge Society professional judgment practitioners economics decision making financial statement. |
| title | THE ACCOUNTANT PROFESSIONAL AS A CURRENT USER OF PROFESSIONAL JUDGMENT |
| title_full | THE ACCOUNTANT PROFESSIONAL AS A CURRENT USER OF PROFESSIONAL JUDGMENT |
| title_fullStr | THE ACCOUNTANT PROFESSIONAL AS A CURRENT USER OF PROFESSIONAL JUDGMENT |
| title_full_unstemmed | THE ACCOUNTANT PROFESSIONAL AS A CURRENT USER OF PROFESSIONAL JUDGMENT |
| title_short | THE ACCOUNTANT PROFESSIONAL AS A CURRENT USER OF PROFESSIONAL JUDGMENT |
| title_sort | accountant professional as a current user of professional judgment |
| topic | professional judgment practitioners economics decision making financial statement. |
| url | http://cks.univnt.ro/uploads/cks_2015_articles/index.php?dir=05_economics%2F&download=CKS+2015_economics_art.101.pdf |
| work_keys_str_mv | AT vioricamirelastefanduicu theaccountantprofessionalasacurrentuserofprofessionaljudgment AT vioricamirelastefanduicu accountantprofessionalasacurrentuserofprofessionaljudgment |