The professional judgment of an accountant as a tool for ensuring the economic security of an enterprise

Abstract

The article discusses the role of professional judgment of an accountant in ensuring the economic security of an enterprise. Professional judgment of an accountant is defined as the ability to make informed decisions in conditions of uncertainty, using knowledge, experience, and professional standards. Economic security of an enterprise is the state in which the enterprise can withstand internal and external threats that may lead to losses or a loss of its competitiveness.
 It is argued that professional judgment is an important tool that enables an accountant to identify and assess threats to the economic security of the enterprise, develop measures to prevent and mitigate these threats, and monitor the implementation of measures to ensure economic security. It is established that the formation of professional judgment of an accountant takes place during their professional activities and includes the following stages: accumulation of knowledge and skills, development of critical thinking, and gaining experience in non-standard situations. Ways to improve the quality of professional judgment of an accountant are proposed, including the development of methods for assessing the professional judgment of an accountant and programs to enhance the professional judgment of accountants.