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...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Nicolae Titulescu University Publishing House
2015-07-01
|
| 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 |