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In the event of new non-standard issues related to the economic activities of an enterprise and its accounting, for which the current national and international regulatory documents do not offer clear norms, the accountant should be guided by his professional judgment. The role of the accountant’s professional judgment increases significantly when preparing integrated reporting, which contains more detailed and less regulated information about economic activities and the business value. The article aims to investigate how the accountant’s professional judgment affects the assessment of business value creation, the results of which are disclosed in the enterprise’s integrated reporting. To achieve this goal, the author carried out an analysis of approaches to interpreting the concept of “accountant’s professional judgment,” identified the areas of influence of professional judgment on the assessment of business value, and systematized the problems of applying professional judgment by an accountant and ways to solve them. The study’s results indicate that professional judgment should be understood as the ability of a person to formulate his own opinion within the scope of his professional activity in a situation of uncertainty based on the use of his acquired professional knowledge and experience. When assessing the creation of business value, the following procedures require the application of the accountant’s professional judgment: assessment of internal and external environmental factors and associated risks; evaluation of information requests of reporting users; processing of source accounting data on the creation of business value; transformation of data on the creation of business value for reflection in integrated reporting. By carrying out one or another procedure that requires the application of professional judgment, the accountant can influence the completeness and reliability of reporting data on the creation of business value. His professional judgment allows him to generate the array of reporting data that will meet the information requests of integrated reporting users.

The implementation of accounting activities is carried out by accountants with a sufficient level of education and professional skills needed to solve the problems of registration, systematization, generalization and presentation of information based on generally accepted principles and assumptions. The methodological basis of such a solution is forming a set of professional judgments by an accountant. The accountant's professional judgment can be recognized as a way of communication between the enterprise and users regarding the content and results of its activities by the applied conceptual framework. This study aims to identify the role of the accountant's professional judgment and formalize its main elements. It was established that the accountant's professional judgment is the main element of implementing the accounting methodology. It was revealed that the main elements of the accountant's professional judgment are the purpose of its formation, the subject and expected application results. Their parameters are formed under the influence of external objective circumstances, among which the information needs of stakeholders, the nature of the enterprise's economic activity, its scope, as well as the judgment of specialists of the divisions that form the primary data are identified. A professional accountant assesses the impact of the specified circumstances on the purpose, subject and expected consequences of judgments based on his subjective understanding of the relevant data and his attitude to their characteristics. Such assessment is based on theoretical knowledge and experience of the practical work of a professional accountant. This determines the presence of a subjective component in forming, justifying and implementing the professional judgment. Thus, the combination of objective and subjective elements conditions the functioning of the mechanism of professional judgment in the context of providing interested persons with adequate information that can be used to achieve their goals.

The professional judgment is a base concept \"sine-qua-non\" within a company because it displays the intrinsic attribute for performing the activity. In our accepting, bringing together the determinant factors of the professional judgment and also the universality of the component parts and the influences oriented on the professional judgment we obtain an ample professional result for which we propose the title of \"spectral value of the professional judgment\". Through this paper we aim to describe the classical component of the professional judgment and also the secondary elements that we have built at a conceptual and original level starting from the base notions presented.

Decision making is becoming an increasingly central feature of social work practice, yet there is limited research on the topic. Experimental methods of investigating decision making tend to be constrained by practical and ethical difficulties, whilst questions about validity and generalizability surround ethnographic and other descriptive methods. It is argued here that the factorial survey addresses these methodological difficulties as a research design to study the way that professionals make decisions in real life. In this research design, true-to-life vignettes (case scenarios or paper cases) are presented to social workers or other staff to make a judgement about a familiar type of scenario. The randomized factors within the vignettes, combined with the randomization of the selection of vignettes for each decision maker, give the factorial survey a unique capability to investigate the effect of multiple factors in complex decisions, unlike the more common factorial experiment. The method is explained, and prospects and issues for the development of this research design to study professional judgement within social work are discussed. The factorial survey has potential as a method for rigorous study of the impact of client, family and context factors on decisions by social work and social care staff.

This study focuses on ethical dilemmas that arise in moments of inclusion and equity in mathematics teaching and how they might be tackled through teachers’ professional judgment. Skovsmose’s inclusive landscapes of investigation approach was used to design the study and to collect teachers’ joint reflections on moments of inclusion and equity in their teaching. Ethical dilemmas and professional judgment were the analytical foci for a qualitative thematic content analysis. Three explorative workshops were held with two teams of teachers from two schools in Sweden. The analysis identified three themes of ethical dilemma, and ways in which these were responded to by teachers’ professional judgment: (1) dilemmas of diversity and acting justly; (2) dilemmas of resources and allocating them fairly; (3) dilemmas of values and recognising diversity. We conclude that mathematics teachers’ professional judgments involve showing bravery, going outside of the norm, negotiating values and duties, listening to the students, and throughout this, engaging in collegial learning in the best interests of the learner.

Professional judgment is an increasingly important and provocative topic due to the multiple challenges that must face today the accounting. It becomes more important to understand the components of a fair and qualitative judgment and the key factors that may influence its exercise. To discuss about an adequate professional judgment in accounting it is crucial to relate to a conceptual framework. The present study conducted on master students in finance and accounting has proposed mainly to: (1) understand the cognitive process of professional judgment in accounting; (2) identify some of the individual personality variables that are likely to influence the exercise of logical and rational judgments and (3) statistically test the possible correlations between the appropriate professional judgment in accounting and individual personality characteristics. The instrument of our investigative research was the questionnaire. Out of the 106 master students, 91 of them are currently employed and 56 of these have an accounting related job. 82 are master students in accounting and 24 in finance; 81.1% of the students are taking decisions based on knowledge and experience, 55.7% of them are neither optimists nor pessimists and 75 of them are not satisfied with their salaries. After statistical processing of answers we build up a regression analysis model to test the correlations between professional judgment in accounting framework score and individual variables. We found out that age, work experience and optimism is positive predictors of the correctness of professional judgment but autonomy in decision making process is negatively influences the professional judgment.

In wartime, the professional activities of an accountant are accompanied by increased ethical pressure, arising from the need to adhere to the principles of honesty, objectivity, professional competence, and confidentiality in circumstances of limited access to information, resource shortages, and threats to physical security. The article aims to reveal the essence of an accountant’s professional ethics, identify key ethical challenges and risks arising in accountants’ professional activities in wartime Ukraine, and outline areas to support ethical behavior in crisis conditions. This study is based on an interdisciplinary approach that combines the provisions of economic theory, professional ethics, and accounting theory. The research process used methods of theoretical generalization and abstraction, analysis and synthesis, comparative analysis, a systems approach, classification and grouping, and situational analysis. The results of the study indicate that in wartime conditions, traditional ethical risks (pressure from management, conflicts of interest, threats to objectivity) are significantly increased, and new challenges arise related to accounting for war losses, the use of tax benefits, ensuring data confidentiality, and combining professional and volunteer activities. Although the International Code of Ethics for Professional Accountants remains the key instrument for regulating ethical behaviour, its application requires adaptation to the specifics of wartime and modern challenges. The article proposes a comprehensive approach to effectively ensuring compliance with ethical principles, including: improving the regulatory framework, increasing the level of ethical training for accountants, developing internal control systems within enterprises, and enhancing the roles of professional organizations and the state in fostering a culture of integrity. The study’s results can be used by government agencies, educational institutions, and public professional organizations to develop measures to foster a culture of professional responsibility and integrity.

This study investigates how the convergence between digital transformation and the sustainability transition – commonly referred to as the Twin Transition – is reshaping financial auditing in the context of emerging autonomous technologies such as Agentic AI. An exploratory qualitative approach is adopted, combining reflexive thematic analysis of the academic literature, evaluation of the regulatory framework (CSRD, ESRS, ISA), and synthesis of the relationships between the digital dimension, the sustainability dimension, and the auditor’s professional judgment. Findings highlight that integrating Agentic AI, Blockchain (BT), Big Data Analytics (BDA), and Robotic Process Automation (RPA) into audit engagements can deliver substantial benefits, including continuous auditing, ESG data traceability, and operational efficiency. However, these developments also raise challenges such as algorithmic opacity, data bias, and the lack of adapted standards. The paper proposes a conceptual framework for integrated financial auditing, where professional judgment remains the central decision-making node, complemented by the predictive and adaptive capacities of emerging technologies. Finally, the study outlines avenues for future research on algorithmic auditing, standardization of sustainability assurance, and the development of hybrid auditor competencies, contributing to both the theoretical and practical foundations of auditing in the Twin Transition era.