Factors Determining the Quality of Professional Judgment of the Person Responsible for Accounting

The article presents a study of factors influencing the quality of professional judgment of the person responsible for accounting. For this purpose, a range of factors was identified, the possible consequences of incorrect professional judgment were assessed, and its impact on the financial condition of the organization was analyzed. Based on the analysis, practical recommendations aimed at improving the quality of professional judgment of the person responsible for accounting, including measures to improve the skills of specialists, implementation of quality control systems, as well as the development of ethical principles and norms.