Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
105 4 |
Ultima descărcare din IBN: 2024-01-26 14:59 |
Căutarea după subiecte similare conform CZU |
331.54:657.05(478) (1) |
Piața muncii. Piața brațelor de muncă (470) |
Contabilitate (940) |
SM ISO690:2012 TUHARI, Tudor. Priorities of professional judgment in organizing accounting. In: Journal of Research on Trade, Management and Economic Development, 2023, vol. 10, nr. 2(20), pp. 30-38. ISSN 2345-1424. DOI: https://doi.org/10.59642/JRTMED.2.2023.03 |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Journal of Research on Trade, Management and Economic Development | ||||||
Volumul 10, Numărul 2(20) / 2023 / ISSN 2345-1424 /ISSNe 2345-1483 | ||||||
|
||||||
DOI:https://doi.org/10.59642/JRTMED.2.2023.03 | ||||||
CZU: 331.54:657.05(478) | ||||||
JEL: M41 | ||||||
Pag. 30-38 | ||||||
|
||||||
Descarcă PDF | ||||||
Rezumat | ||||||
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. |
||||||
Cuvinte-cheie profession, professionalism, accounting, audit, knowledge, competence, accountant's professional judgment, profesie, profesionalism, contabilitate, audit, cunoştinţe, competențe, raționament profesional contabil, профессия, профессионализм, бухгалтерский учет, аудит, знания, компетентность, профессиональное суждение бухгалтера |
||||||
|