THE ACCOUNTANT PROFESSIONAL AS A CURRENT USER OF PROFESSIONAL JUDGMENT
Journal Title: Challenges of the Knowledge Society - Year 2015, Vol 5, Issue 0
Abstract
Professional judgment governs the evolution of a process in the absence of any relevant procedural regulations. In this paper we will describe both the building components of the professional judgment and the accounting professional as a practitioner whom use most often the expression of the above mentioned type of judgment.
Authors and Affiliations
Viorica Mirela ŞTEFAN-DUICU
Keywords
Related Articles
- EP ID EP127611
- DOI -
- Views 145
- Downloads 0
THE RECONFIGURATION OF THE JUDGE`S ROLE IN THE ROMANO-GERMANIC LAW SYSTEM
The role assigned to the judge varies from one legal system to another. In the Anglo-Saxon legal systems, in the context of the absence of an independent legislative body, judge is the one who creates law; his mission co...
COMPARATIVE ANALYSIS OF THE GORJ COUNTY OF SOCIOECONOMIC WITH NEIGHBORING COUNTIES IN CRISIS
Purpose of the paper is to highlight how the economy evolved in the Florida county comparison with neighboring counties in economic crisis that society through the difficult years. also study and make a comparison in ter...
COOPERATION AND EDUCATION FOR SUSTAINABLE DEVELOPMENT IN GLOBALIZATION ERA
The present paper aims to approach a relatively new topic: international cooperation for sustainable development. The first part of this paper is a theoretical construct which deals with the connection that exists betwee...
THE COMMERCIAL POLICY OF THE EUROPEAN UNION - PART OF THE WORLD TRADE ORGANIZATION POLICY
The common commercial policy is a pillar for the external relations of the European Union. It is based on a set of uniform rules under the Customs Union and the Common Customs Tariff and governs the commercial relations...
THE IRONY OF SAMENESS EUROPEAN UNION AND INDIA’S COLD RELATIONSHIP
Trying to establish themselves as global actors, both European Union and India pursue their interest through multiliteralism. Although both of them developed intense relationships with the United States, Russian Federati...