UDC: 334.025
https://doi.org/10.25198/2077-7175-2026-4-72


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METHODS OF FORMING AN ACCOUNTANT’S PROFESSIONAL JUDGMENT

E.V. Satalkina
Orenburg State University named after V.A. Bondarenko, Orenburg, Russia
e-mail: elena.satalkina@mail.ru

Abstract. The characteristics of modern accounting include: the need to interpret current imperatives, evaluate objects, and determine the accounting procedure by choosing from several alternatives, which contributes to the development of a new approach in domestic accounting and the use of the accountant’s professional judgment. The process of forming an accountant’s professional judgment, as a process that has a clearly expressed subjective component, objectively requires scientific substantiation of tools that make it possible to reduce the dependence of the results of the judgment on the specialist who prepared it, and to increase the validity, independence, and quality of the judgments formed. Such tools are methods of preparing judgments (general scientific and specialized), without which, in general, it is impossible to develop a holistic methodology of professional judgment as an independent approach in accounting. The purpose of the article is to develop elements of a method of professional judgment that, in synergy with general scientific methods, allow for the objectivity, verifiability and reproducibility of judgments under conditions of uncertainty. The following methods of scientific research were used in preparing the article: analogy, extrapolation, logical generalization, comparison and typological grouping, analysis, and synthesis. The scientific novelty of the study lies in the development of the methodology of professional judgment of an accountant by developing a method of professional judgment that includes three elements: identification, cost measurement, documentation; the formation of an integrated system of general scientific methods of cognition and a special method that ensure compliance with the criteria of the scientific nature of the prepared judgment: objectivity, reliability, verifiability, and reproducibility; identified risks of using general scientific methods in the process of preparing professional judgment and ways to mitigate them; developed matrix of general scientific and special methods used in forming the professional judgment of an accountant. The theoretical significance of this study lies in its justification for the use of elements of a specialized method of professional judgment in accounting, in conjunction with general scientific methods, at each stage of its development, taking into account identified risks and methods for mitigating them. The practical value of the study is determined by the possibility of unifying the process of preparing a professional judgment and recording it in the form of a local document of an economic entity, as well as using the results of the study in the process of training and improving the qualifications of professional accountants. The direction of further research is the development of the methodology of professional judgment in terms of substantiating the business process «Formation of professional judgment of an accountant».

Key words: professional judgment of an accountant, general scientific methods of cognition, method of professional judgment of an accountant, methodology.

Cite as: Satalkina, E. V. (2026) [Methods of forming an accountant’s professional judgment]. Intellekt. Innovacii. Investicii [Intellect. Innovations. Investments]. Vol. 4, pp. 72–81. – https://doi.org/10.25198/2077-7175-2026-4-72.


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