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
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