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The article presents the results of a study of the formation and development of the system of professional qualifications in the Russian Federation. In this study, methods of expert estimations, the theoretical-methodological methods of generalization and synthesis, which allowed to make the authors’ estimation of the evaluation system of professional qualifications in the hospitality industry, and to develop recommendations for its amendment were used. The author's approaches to the description of professional qu...

The importance of accounting profession in modern capital markets is unquestioned as owners, managers and potential investors make decisions based on the products of accounting system. The correctness of these decisions undoubtedly depends on the quality of work performed by accounting professionals. An analytical study design was implemented in order to formulate the results of the study and to test the hypothesis that in the presence of free service provision idea, the accounting profession is not regulated in a...