DEVELOPMENT OF THE ACCOUNTANT’S PROFESSIONAL JUDGMENT CONCEPT IN THE CONTEXT OF DIGITALIZATION

The article examines the theoretical and methodological aspects of the development of the accountant’s professional judgment concept in the context of digitalization of accounting and the economy as a whole. The influence of digital technologies, automated accounting systems and analytical tools on the transformation of the content and mechanisms of professional judgment formation is considered. The article substantiates the position that digitalization does not eliminate the need for professional judgment, but rather changes its nature, shifting the focus from performing routine accounting procedures to the analytical, control and interpreta tive functions of an accountant.