Impacto del juicio profesional en los registros contables
The Professional judgment allows accountants to recognize the subjective and objective aspects of accounting activity through the development of different critical skills that recognize the knowledge and experience acquired as essential elements in accounting. It is quite important because it helps...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2017
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| Subjects: | |
| Online Access: | http://repositorio.utc.edu.ec/handle/27000/3738 |
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Add Tag | Summary: | The Professional judgment allows accountants to recognize the subjective and objective aspects of accounting activity through the development of different critical skills that recognize the knowledge and experience acquired as essential elements in accounting. It is quite important because it helps know the monetary movements of companies, following a systematized process which facilitates the registration of the different transactions. It is thus that the understanding of the norms, laws and the principles currently in the accounting area is essential. Every accountant who performs a professional accounting job must possess qualities like training, knowledge and experience, so they can formulate criteria with mental independence. The research aims to determine the impact of professional judgment in the preparation of accounting registration through an analysis that allows the investigators establish the elements that influence its impact. This project used the quantitative methodology process which facilitates the inquiry. It was also applied a survey to 196 professionals. It was related to accounting discipline. The results obtained from the technique applied indicated that the performance of the accounting activity starts with knowledge and experience acquired over the years, so that in order to determine their judgment or professional thinking, the accountant must generate ideas that improve their intellectual power which will generate confidence about the processes where they are involved and make them participate in journal business life. It is shown that experience is the focal element. It is born from the stage of academic formation as a student and it is strengthened through practice in different activities, so that these serve as patterns that collect, identify, and classify accounting information to make professional judgments of different economical operations clearly, completely and reliable with the purpose to get achievements to exalt the profession. |
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