Accounting judgement as basis of innovative development of accounting and analytical management
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2017, Vol 36, Issue 1
Abstract
The most significant and researched accounting innovation is a professional judgement of a specialist in the context of accounting theory and methodology and is one of first tasks that requires solving. The author proposes the model of professional judgement as the product of intellectual activity; in accordance to the author’s model professional judgement is considered as the process of intellectual potential transformation (specialist’s formed competences) on innovative decision. Such accounting innovation is introduced to the management system according to logical structure: the generation of management decision – the analysis of management decision – the commercial use of management decision. To work out the criteria, which characterize the quality of professional judgement of an accountant and the level of their priority when choosing professionals, the author suggests the methodology of assessment of professional judgement of a specialist in the field of accounting, and this methodology provides the determination of quantitative and qualitative criteria of their professional usefulness on the base of determination of their priority grade. The proposed methodological approach concerning the assessment of professional judgement can be used in the system of personnel management for recruiting agencies that according to employers’ order make selection of highly qualified personnel to perform managerial accounting and analytical functions in structural subdivisions of big trade nets. The system of assessment in the Federation of Certified professional accountants requires correcting, that is why, it is useful to add the suggested methodology to the existing system of traditional assessment-testing that will allow to form the rating of experienced accountants, and increase their professional motivation.
Authors and Affiliations
T. O. Tarasova
Keywords
Related Articles
- EP ID EP282382
- DOI -
- Views 125
- Downloads 0
Amortization as source of capital investments in Belarus: historiography, theoretical and practical aspects
The article focuses on the historiography of defining amortization as the source of further reproduction and creation due to the amortization of sinking funds, used by economic entities for future capital investments. Ac...
Properties of financial potential as economic analysis object
The article substantiates the importance of financial potential because it is also considered one of the factors that determines the success of an enterprise. The article considers the properties of financial potential f...
Currency risk management and hedge accounting - comparison of Polish and Ukrainian regulations
Management of currency risks in the enterprise becomes necessary when the business entity conducts foreign operations, and settlements with counterparties are conducted in foreign currency. The accounting system performs...
Budget accounting in Ukraine as XXI century innovation
The article describes the results of budget accounting modernization in Ukraine; the authors examine its subject and object field and causes as the output problematic provisions, the set of the tasks defined by the Strat...
Social responsibility of international business as activity strategy of enterprises in Ukraine: European experience
The article analyzes the practice of application of business social responsibility strategy at Polish and Ukrainian enterprises. The problem of Ukrainian economic entities is in the necessity of creation of conceptual th...