RISK COMPONENT OF PROFESSIONAL JUDGMENT OF AN ACCOUNTANT
( Pp. 136-140)

More about authors
Andreyeva Svetlana Vladimirovna docent, kand. ekon. nauk, docent kafedry buhgalterskogo ucheta i ekonomicheskogo analiza
Samara State University of Economics
Abstract:
Objectives. This article investigates the category of "professional judgment of an accountant", playing an important role in generation of accounting and information resources of an enterprise. Objectives of the study are: to identify the risks associated with this concept, and to develop a set of measures to manage them. Main provisions of the study are based on the works of national authors, as well as studies of prominent foreign scientists, such as M.F. Van Breda, D.L. McDonald, D. Middleton, J. Reece, E.S. Hendricksen, R. Anthony. Methodology A set of general scientific methods was used in order to achieve the designated objectives. A systematic approach used to identify groups of risks associated with the professional judgment of an accountant, as well as to support a range of measures to manage these types of risks. Application of dialectical and logical methods allowed to show the trend of increasing of risk component of professional judgment of an accountant in the course of extending the scope of its application. Results. Results of the study: identified a list of the main risks arising from essential characteristics of professional judgment of an accountant; proposed a package of measures to manage the risks of this category; defined measures to control the balance of subjective and objective components of professional judgment of an accountant. justified necessity of modeling the effects of actions of variant conditions of accounting policy at the initial stage of its formation. shown practicability of assessment of judgment of an accountant of conformity to the objectives of current and future development of the enterprise. Scope of the study. The main provisions of the study are exploring theoretical, methodological and practical issues of application of professional judgment of an accountant, complementing and enriching the existing approaches to risk management in the field of accounting. Social consequences. Article address the problem of reducing risks in the field of accounting. Their implementation provides a more efficient accounting and information processes and contributes to the qualitative improvement of systems of management of economic entities. Originality and value. The results of the study extend the capabilities of scientific research of modern accounting tools. The originality of the study is to develop a holistic approach to the issue of management of risk component of professional judgment of an accountant, taking into account the diversity of this category. Practical significance. Recommendations proposed in this article are characterized by their practical significance. They are focused on a wide range of businesses, and can be used in the process of formation of accounting policy, evaluation of effectiveness of accounting activities, and development of risk management policy and planning of audit programs.
How to Cite:
Andreyeva S.V., (2014), RISK COMPONENT OF PROFESSIONAL JUDGMENT OF AN ACCOUNTANT. Business in Law, 4 => 136-140.
Reference list:
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Keywords:
professional judgment accountant, risks of professional judgment, the alignment of interests in the accounting field.


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