UDC 657.1
DOI: 10.36871/u.i.k.2025.02.01.006
Authors
Anton A. Undov,
Financial University under the Government of Russia
Abstract
This article examines the model of professional judgment of an
accountant, which plays a crucial role in the face of uncertainty and subjectivity
of financial information. The aim of the study is to construct a model that
considers professional judgment as a multifactorial system that integrates decision-
making theory, accumulated experience, and the professional values of the
accounting profession.
The article analyzes the stages of forming professional judgment, such as
goal setting, research of external and internal information, the complexity of the
regulatory environment, etc. Particular attention is paid to the role of professional
skepticism and ethical principles in ensuring the objectivity and quality of
decisions made by an accountant, expressed in logical reasoning and analytical
calculations.
The developed conceptual model can serve as a basis for further empirical
research, as well as be used in educational programs for future accountants in
order to develop critical thinking skills and professional ethics.
The research methods used in writing the work are general scientific methods:
analysis, synthesis, data consolidation, and modeling.
Keywords
analytical accounting, accounting, accounting judgment, corporate reporting, justification of accounting judgment, decision making, financial reporting, accountant ethics
