PRIORITIES OF PROFESSIONAL JUDGMENT IN ORGANIZING ACCOUNTING
Tudor TUHARI, Prof., PhD
Trade Co-operative University of Moldova
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Universal Decimal Classification: 331.54:657.05(478)
JEL Classification: M41
Abstract
The profession of an accountant has always been not only essential but also significant, and recently, it has gained additional prestige. Accountants play a crucial role in organizations, reflecting all financial transactions in accordance with the legislation and regulatory framework applicable to micro and macroeconomic entities. The chief accountant of a company possesses characteristics such as good competence, confidentiality, high professionalism, quality of work and control, objectivity and integrity. They also demonstrate reliability and a high level of trust within the team and at various management levels.
In the context of reforming accounting and auditing in the Republic of Moldova, in addition to regulatory frameworks, there arises the question of the accountant's professional judgment, representing the opinion expressed by a professional accountant about the economic situation to make effective managerial decisions. In this article, the author aims to characterize the category of professional judgment of the accountant and define the functional content of a specialist in this field.
Keywords: profession, professionalism, accounting, audit, knowledge, competence, accountant's professional judgment
