Accounting Professional Judgment Research: A Cognitive Perspective
|Keywords||accounting professional judgment cognitive process tacit knowledge explicit knowledge|
Accounting information system has cognitive feature,and it depends on the person’s cognitive factors, that is, the existence of accountant in the organizations. Accountants, as a receptor in the accounting information systems, change the external environment information into identifiable coding. In this process, the accounting professional judgment plays a central role. Judgment is an important cognition activity. The accounting professional judgment is a complete cognitive process, including perception, attention, memory, thinking, language and so on. It is also a complete information processing, and its output of information works as input of the accounting information system. There are biological and social influences, so the result of the accounting professional judgment may have individual feature and mistakes.Because the cognitive feature of accounting professional judgment undermines objectivity of the accounting information, people attempt to eliminate the judgement by more stringent rules. However, rules-based accounting standards have a technical problem in itself. The detailed rules can only narrow the scope of judgment. It can not be eliminated eventually,because the existence of the accounting professional judgment has a root causes of cognitive, that is, the apply of any rules ultimately depends on personal judgments. As a result of cognitive judgments, knowledge and experience is on behalf of the people’s perception on the environment. On the one hand, as the knowledge, skill of the accounting professional judgment belongs to procedural knowledge (know-how).It is unspeakable, and it can not express fully by language. On the other hand, as a psychological process, knowledge and experience exist in a implicit manner. The process of judgment itself is often unconscious and automatic process, and people often do not understand how it operates. Therefore, the accounting professional judgment can not be observed. These futures challenge the traditional accounting education. As a result, in the education and training, some important way and means to enhance the accounting profession, which include practice teaching, case teaching, strengthening teacher practice their own background, have a profound cognitive basis.