Проблема формування професійного судження бухгалтера крізь призму поведінкового підходу до бухгалтерських теорій

English

The problem of forming the professional judgement of an accountant through the prism of the behavioural approach to accounting theories

Abstract. Introduction. Professional judgement has become a significant component of contemporary accounting practice due to the orientation of regulatory requirements and standards toward interpretation rather than the mechanical application of prescribed rules and procedures. The behavioural approach to accounting theories explains that such judgement is shaped not only by technical competence but also by cognitive factors, organisational culture, ethical norms, and institutional influences that affect how professional accountants perceive, process, and present information. Understanding these behavioural determinants is essential for explaining the variability of accounting decisions and addressing the challenge of ensuring the faithful representation of reporting by business entities on the basis of well-grounded professional judgements under conditions of uncertainty. Purpose. The purpose of the study is to substantiate the conceptual theoretical and methodological foundations for the formation of professional judgement of an accountant and to address the problem of cognitive biases from the standpoint of the behavioural approach to accounting theories. Materials and methods. The empirical and informational basis of the research includes IFRS, scientific works of domestic and foreign scholars, as well as reference and methodological materials and the authors’ own observations. The theoretical and methodological framework of the study is grounded in the key provisions of the dialectical method of cognition, primarily induction and deduction. To achieve the stated purpose and objectives, abstract-logical, monographic, and comparative methods were applied, along with the tools of the systems approach, theoretical generalisation, formalisation, analysis, and synthesis. Results. The article provides a critical review of scientific works and reveals the evolution and essence of approaches to the classification of accounting theories. The substantive characteristics of the behavioural stream in the development of accounting theories are identified and its essential content is characterised. The place of professional judgement in the processes of measurement, accounting recognition, and disclosure in reporting of transactions or events that fall beyond the scope of standard regulation is determined. A classification of behavioural factors and cognitive filters of professional accountants is established from the perspective of institutional accounting theory. Examples and the nature of the influence of specific behavioural factors on the formation of professional judgement are presented. The main types of cognitive biases in the formation of professional judgement are identified, and measures for their minimisation are proposed. Discussion. The theoretical and methodological value of the research results lies in the development of scientific understanding of the behavioural nature of professional judgement based on the integration of behavioural economics, institutional theory, and modern approaches to the interpretation of accounting theories, as well as in the formation of a conceptual model of the influence of formal and informal institutions on accounting decision-making. Further research is proposed to substantiate directions for overcoming cognitive biases in the non-financial reporting of business entities.

Keywords: professional judgement of an accountant; accounting theories; accounting science; behaviourist approach to accounting theory; institutional accounting theory; cognitive biases; professional accountants