УСЛОВИЯ И ВЪЗМОЖНОСТИ ЗА СЪХРАНЯВАНЕ НА СЧЕТОВОДНАТА ИНФОРМАЦИЯ В СЪВРЕМЕННАТА ДИГИТАЛНА СРЕДА
CONDITIONS AND OPPORTUNITIES FOR THE STORAGE OF ACCOUNTING INFORMATION IN THE CONTEMPORARY DIGITAL ENVIRONMENT

Summary/Abstract: This report is objectively oriented to accounting information treated on one hand as inputs, and from the other hands - as a product of the accounting system of the enterprise. The purpose of the author is to explore the regulatory, management and technological aspects of the storage of accounting information at every stage of the reporting process, to outline its place, role and importance in the Bulgarian economic and legal peace. In order to achieve the main research objective, the author supports the thesis that regulatory requirements for storing information and management attitudes and solutions for organizing and storing accounting data are lagging behind in their development to technological advances in terms of data archiving and protection against malicious impairment or destruction.

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