The Accountant’sProfessional JudgmentConcept in Theory, Methodology and Practice

Topic. Being a social science, accounting to which the natural methodology is practically not applicable, the accountant’s judgments become the basis for preparing the overall financial structure of the company. Purpose. The author conducted her own comprehensive research of the accountant’s professional judgment concept on the theoretical, methodological and practical levels. Methodology. The research involves the methods of comparable and logical analysis, typology and grouping, induction and deduction. Results. This paper considers the necessity of the accountant’s professional judgment analysis to be the basic category of the accounting theory, it justifies the necessity of working out the professional judgment concept. Historical analysis and the reduction of the accountant’s professional judgment phenomenon allowed to formulate and justify its interpretation as the mental program and the realization of its function as the universal coordinator of the accounting theory, methodology and practical development. The result that was obtained gives an opportunity to solve research problems in accounting sphere by involving one of the key elements - the figure of a professional accountant. Conclusions. Conclusions may be used in working out the accountant’s professional judgment concept which can provide bridging the gap between the fact and normative content of financial statements and the information that the users need.

ментальная программа бухгалтера, методика бухгалтерского учета, методология бухгалтерского учета, практика бухгалтерского учета, профессиональное суждение бухгалтера, теория бухгалтерского учета, accountant mental program, accounting technique, accounting methodology, accounting practice, accountant professional judgment, accounting theory

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