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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.

Artificial Intelligence (AI) has revolutionized various industries by learning from data, mimicking human behavior, and making autonomous decisions. However, despite AI's advancements in data processing and decision-making, it cannot fully replicate human attributes such as emotional understanding and ethical judgment. This paper explores the intersection of AI and Human Intelligence (HI) within the audit profession, focusing on the implications for the auditor’s professional judgment and skepticism. The integration of AI in auditing promises enhanced efficiency, precision, and data processing capabilities beyond human limits. However, it also raises ethical concerns regarding data privacy, algorithmic bias, and accountability. These concerns highlight the importance of maintaining human oversight and ethical standards in audit practices. Through a comprehensive literature review, this study compares the cognitive abilities, functional capabilities, and ethical implications of AI and human auditors. Key findings underscore AI's potential to complement human auditors by improving accuracy and uncovering anomalies, while recognizing the irreplaceable role of human judgment in complex decision-making processes. The study provides insights into the transformative impact of AI on the audit profession, advocating for a balanced approach that harnesses AI's capabilities while preserving the integrity and critical thinking of human auditors. The findings contribute to a deeper understanding of AI's integration into auditing, informing best practices and guiding future research in maintaining the profession's standards amidst technological advancements.

Background: This study concerns the collaboration between a hospital and three municipalities when it comes to allocation of municipal rehabilitation services. In order to make the transitions from the hospital to the municipal health service fast and effective, the professionals has started using electronic  messaging system This study examines how the electronic messaging systemaffected the collaboration between the hospital and the municipal health service. Methods: The researchers conducted group interviews with professionals at the hospital, at the municipal service offices and at the municipal rehabilitation clinic. There were totally 25 participants divided into 7 interviews. Results: The municipalities experienced that with the use of electronic messaging system, they got the information faster than earlier, and some of the content was more precise. Nevertheless, not all of the information was satisfactory. The municipalities experienced that the information lacked sufficient information about the patients functioning level, which they needed to know for decisions about what kind of rehabilitation service the patient should receive. The assessments that the hospital provided was not always satisfactorily explained, or connected to the service offers that the municipality provided. The municipalities therefore had little trust in the hospitals recommendations. After a while, all of the municipalities chose to have a professional of their own at the hospital, in order to meet the patients and professionals in in the hospital in cases where the information was insufficient. Discussion: The results from this study implies that the transfer of actual and accurate information from the hospital to the municipalities improves with the use of electronic messaging system. However, when it comes to professional assessments and judgements, there seems as though the electronic communication not always works optimally. A possible explanation is that the professional assessments often builds on some kind of implicit knowledge that can`t be disseminated in writing. This is a problem because it seems as the hospitals information is rooted in “cure” while the municipalities` information is rooted in “care”. Consequently, the municipality creates a stereotypic picture of the professionals at the hospital as a messenger of information that is not relevant to the situation. An assessment of what is sensible measures in a rehabilitation process is based on the patient's medical situation, motivation, wishes, and also the possibilities and limitations in the patient's environment. This becomes a wicked problem, a problem where there aren`t one possible solution, but through discussions between patient and professional one can come up with concrete suggestions. Theories about wicked problems recommends meetings and teams as arenas for such discussions. This is achievable first when the municipalities meets the patient and the professionals at the hospital. Lessons learned: Electronic medical record systems can improve the information exchange between the hospital and the municipalities, but in situations where one has to collaborate about the solution of wicked problems, it looks as though there still is a need for personal contact.

We propose a model to study how auditing standards affect audit quality. We posit that both auditors' incentives and expertise are relevant for audit effectiveness. Auditing standards are useful in mitigating the auditors' possible misalignment of interest with investors. However, auditing standards also restrict auditors' exercise of professional judgment, which, in turn, leads to compliance mentality and reduces auditors' incentives to become competent in the first place. We identify the conditions under which stricter auditing standards increase or decrease audit quality. Moreover, stricter auditing standards always increase audit fees, but can benefit auditors at firms' expense. The model also generates many testable empirical predictions.