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...
| 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 |