Professional EXO-JUDGMENT Perception – a Quantitative Research Based on an Innovative Conceptual Structure – part III

Abstract

This paper represents the third part of an exhaustive research that has a high content of innovation and creativity. The central element around which orbit all the hypotheses developed and the whole content is the concept of exo-professional judgment. Even if we have presented conceptually with all its composing elements, description and the influences created around it, in this article we will delimit the bond between the professional judgment and the value judgments that are comprised in the reference theories and how known are these within the society.

Keywords

• reference accounting theories
• exo-judgment
• value judgments
• innovative concept
• professional judgment