| | | | PROBLEMS OF MODERN ECONOMICS, N 2 (38), 2011 | | | | ECONOMICS, MANAGEMENT, AND ACCOUNTING AT THE ENTERPRICE | | | Gul’penko K. V.
Professor, Chair of Accounting and Auditing, St.Petersburg State Engineering Economy University PhD (Economics)
Smirnova E. A.
PhD student, Chair of Accounting and Auditing, St. Petersburg State Engineering Economy University
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| | | The article discusses the development of accounting, taxation and managerial accounting that influence the formation of a bookkepper’s professional judgment. The authors analyze the relations between the development of the accounting science and the personality of a bookkeeper | | Key words: bookkeeper accounting, managerial accounting, bookkeeper, professional judgment, professional knowledge | |
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