In the content of this article, we will briefly expose the explanation of the accounting theories classified on a general level, namely the positive and normative theories of accounting. The purpose of the present article is to provide the type of judgments that lay foundation to each type of accounting theory. Also, we will highlight the documentation from the specialty literature regarding these demarches and we will build a pertinent research speech. The professional judgment represents an

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... portant concept in carrying the existing processes in the organizational environment and is dictated by a plethora of factors that are fitted and guided by these theories.