Conceptual model of accountant’s professional judgement

This article examines the model of professional judgment of an accountant, which plays a crucial role in the face of uncertainty and subjectivity of financial information. The aim of the study is to construct a model that considers professional judgment as a multifactorial system that integrates decision- making theory, accumulated experience, and the professional values of the accounting profession. The article analyzes the stages of forming professional judgment, such as goal setting, research of external and internal information, the complexity of the regulatory environment, etc. Particular attention is paid to the role of professional skepticism and ethical principles in ensuring the objectivity and quality of decisions made by an accountant, expressed in logical reasoning and analytical calculations. The developed conceptual model can serve as a basis for further empirical research, as well as be used in educational programs for future accountants in order to develop critical thinking skills and professional ethics. The research methods used in writing the work are general scientific methods: analysis, synthesis, data consolidation, and modeling.