ACCOUNTANT'S PROFESSIONAL JUDGMENT IN THE CONDITIONS OF THE TRANSITION TO A DIGITAL ECONOMY

Abstract

Currently, the world community is experiencing technological and social transformations taking place in various spheres of society and associated with the transition to another level of the economy based on the use of digital technologies. These changes significantly and very dynamically change assessments and approaches to seemingly recently such unshakable concepts as accounting and the accounting profession. The article is devoted to the problem of transformation of the accounting profession in the changing economic business space. The aim of the study is to identify the impact of the digital economy on the professional judgment of an accountant, as the most important component of the accounting profession. The prospects for the development of the accounting profession, which responds to the urgent needs of business and society, in the context of the digitalization of the economy are considered. The content of the concept of "professional judgment of an accountant" is considered, the purpose of its application in the practice of enterprises is shown, as a necessary element to ensure the reliability of information on which users can make effective management decisions. Based on the results of the analysis of accounting practices in modern organizations, the actual involvement of the accountant profession in the process of transition to digital technologies has been revealed. The growing importance of the ethical component of the accountant profession in the digitalization of the economy is revealed. The necessity of a serious change in the training of accounting personnel for work in the new conditions has been established. Based on the results of the study, the main directions of the influence of the digitalization of the economy on the professional judgment of an accountant and the prospects for the development of the accounting profession in these conditions are determined.