Intervention and Display of Accounting Professional Judgment via Performance

DOI

10.2991/icssr-14.2014.224How to use a DOI?

Keywords

Accounting professional judgment. Performance. Effect

Abstract

Accounting professional judgment runs through the whole process of accounting work and involves various aspects. It is a process where accounting personnel utilize their professional knowledge to judge and select daily accounting work in allusion to enterprise operation features in accordance with accounting standard and accounting system. Except reflecting current financial status of the enterprise, accounting professional judgment can also effectively maintain and promote economic benefit rise of the enterprise. This paper expounds the significance and effects of accounting professional judgment and the performance and proposes suggestions on the performance of current accounting professional judgment.

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yufang Qi
PY  - 2014/06
DA  - 2014/06
TI  - Intervention and Display of Accounting Professional Judgment via Performance
BT  - Proceedings of the 3rd International Conference on Science and Social Research
PB  - Atlantis Press
SP  - 1020
EP  - 1024
SN  - 2352-5398
UR  - https://doi.org/10.2991/icssr-14.2014.224
DO  - 10.2991/icssr-14.2014.224
ID  - Qi2014/06
ER  -