СЧЕТОВОДНОТО ОБРАЗОВАНИЕ КАТО КОМПЛЕКС ОТ ЗНАНИЯ, УМЕНИЯ И КОМПЕТЕНТНОСТИ. Сборник с доклади от научно-практическа конференция 04.11.2022 г.
ACCOUNTING EDUCATION AS A COMPLEX OF KNOWLEDGE, SKILLS AND COMPETENCES. Conference proceedings from a scientific and practical conference 04 November 2022
Contributor(s): Kalyu Donev (Editor), Nadya Kostova (Editor), Fanya Filipova (Editor), Slavi Genov (Editor), Svetlozar Stefanov (Editor), Anita Atanassova (Editor), Daniela Georgieva (Editor), Nadezhda Popova-Yosifova (Editor)
Subject(s): Social Sciences, Economy, Education, Business Economy / Management, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: accounting; accounting education; knowledge; skills; competences
Summary/Abstract: The conference is dedicated to contemporary problems facing university accounting education. The main emphasis in the separate reports are the knowledge, skills and competencies acquired by the students during their studies and the opportunities for their practical application. The tools and methods of teaching, as well as the content of the curricula in the field of accounting, finance, analysis and auditing, were examined.
- Print-ISBN-13: 978-954-21-1137-5
- Page Count: 369
- Publication Year: 2023
- Language: English, Bulgarian
ВИСШЕТО ОБРАЗОВАНИЕ ПО СЧЕТОВОДСТВО В ПОМОЩ НА ПРОФЕСИОНАЛНОТО ОТСЪЖДАНЕ
ВИСШЕТО ОБРАЗОВАНИЕ ПО СЧЕТОВОДСТВО В ПОМОЩ НА ПРОФЕСИОНАЛНОТО ОТСЪЖДАНЕ
(HIGHER EDUCATION IN ACCOUNTING: HELPING FOR (AS AN AID TO) PROFESSIONAL JUDGEMENT)
- Author(s):Fanya Filipova
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:15-34
- No. of Pages:20
- Keywords:professional judgement; professional scepticism; professional estimates; accounting estimates; principle based accounting standards; IAS 1; IAS 8; ISA 200
- Summary/Abstract:The term "professional judgement" is presented in current accounting and auditing legislation, but is not sufficiently well defined. The purpose of this paper is, based on the existing understanding of the essence, components and purpose of professional judgement, to present the author's view of the possibility of teaching in the field of higher education in accounting, auditing, finance, of knowledge and skills that are a constructive basis for future adequate and justified professional judgments. The research aims to discuss the nature, components and steps (stages) of making high quality professional judgments. The need for training accounting students in the direction of forming foundations of competencies and skills for formulation of correct professional judgments is also discussed.
ЩРИХИ ВЪРХУ РАЗГРАНИЧИТЕЛНАТА ЛИНИЯ МЕЖДУ БИЗНЕС ОЦЕНЯВАНЕТО И ОЦЕНЯВАНЕТО ЗА ЦЕЛИТЕ НА ФИНАНСОВАТА ОТЧЕТНОСТ
ЩРИХИ ВЪРХУ РАЗГРАНИЧИТЕЛНАТА ЛИНИЯ МЕЖДУ БИЗНЕС ОЦЕНЯВАНЕТО И ОЦЕНЯВАНЕТО ЗА ЦЕЛИТЕ НА ФИНАНСОВАТА ОТЧЕТНОСТ
(PARTICULARITY IN THE LINE OF DISTINCTION BETWEEN BUSINESS ASSESSMENT AND ASSESSMENT FOR FINANCIAL REPORTING PURPOSES)
- Author(s):Nadya Kostova
- Language:Bulgarian
- Subject(s):Economy, Business Economy / Management, Accounting - Business Administration
- Page Range:35-46
- No. of Pages:12
- Keywords:assessment; business assessment; assessments for financial reporting purposes
- Summary/Abstract:Assessment practice uses different assessment approaches depending on a number of factors. In cases where the assessment is intended for financial reporting purposes, assessors must comply with both valuation regulations and accounting legislation.
ОБУЧЕНИЕ НА СТУДЕНТИТЕ ОТ СПЕЦИАЛНОСТ „СЧЕТОВОДСТВО“ ПРИ УНСС – СЪСТОЯНИЕ И ПЕРСПЕКТИВИ
ОБУЧЕНИЕ НА СТУДЕНТИТЕ ОТ СПЕЦИАЛНОСТ „СЧЕТОВОДСТВО“ ПРИ УНСС – СЪСТОЯНИЕ И ПЕРСПЕКТИВИ
(PROSPECTS AND STATUS OF THE STUDENTS OF THE „ACCOUNTING“ DEGREE IN UNWE)
- Author(s):Snejana Basheva, Rumiana Pojarevska
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:47-62
- No. of Pages:16
- Keywords:accounting; education; trends, ACCA; ICAEW
- Summary/Abstract:The report reviews the policy implemented by the Department of Accounting and Analysis at UNSS. Attention is drawn to the compliance of the curricula of the disciplines taught to the students of the “Accounting” degree on Bachelor and Master level in with the requirements of the Institute of Certified Public Accountants for acquiring the qualification of certified expert accountant, as well as the state of training in each of the fundamental disciplines – Financial accounting. Moreover, the results of the cooperation with ICAEW and ACCA are analyzed. The trends of accounting education are drawn and the guidelines for possible changes are outlined.
СТО ГОДИНИ ОТ РОЖДЕНИЕТО НА ПРОФЕСОР ДИМИТЪР СПАСОВ – ЕДИН ОТ РАДЕТЕЛИТЕ И ДЕЯТЕЛИТЕ ЗА ВИСОКО КАЧЕСТВО В ПОДГОТОВКАТА НА СПЕЦИАЛИСТИ СЪС СРЕДНО И ВИСШЕ СЧЕТОВОДНО-ИКОНОМИЧЕСКО ОБРАЗОВАНИЕ У НАС
СТО ГОДИНИ ОТ РОЖДЕНИЕТО НА ПРОФЕСОР ДИМИТЪР СПАСОВ – ЕДИН ОТ РАДЕТЕЛИТЕ И ДЕЯТЕЛИТЕ ЗА ВИСОКО КАЧЕСТВО В ПОДГОТОВКАТА НА СПЕЦИАЛИСТИ СЪС СРЕДНО И ВИСШЕ СЧЕТОВОДНО-ИКОНОМИЧЕСКО ОБРАЗОВАНИЕ У НАС
(ONE HUNDRED YEARS OF THE BIRTH OF PROFESSOR DIMITAR SPASOV – ONE OF THE CREATORS AND WORKERS FOR HIGH QUALITY IN THE TRAINING OF SPECIALISTS WITH SECONDARY AND HIGHER ACCOUNTING AND ECONOMIC EDUCATION IN OUR COUNTRY)
- Author(s):Atanas Atanasov
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:63-69
- No. of Pages:7
- Keywords:accounting; accounting and economic education; accounting training; accounting theory; accounting practice
- Summary/Abstract:The paper is dedicated to the hundredth anniversary of the birth of Professor Dimitar Spasov – one of the founders and figures for high quality in the training of specialists with secondary and higher accounting and economic education in our country. This is a good reason to look at the history and traditions in the preparation of specialists with secondary and higher accounting and economic education at the national level and to look for starting points, continuity, and why not cause-and-effect relationships with the present and the future of teaching and accounting education.
INTRODUCING ACCOUNTING BISSIM SIMULATION IN THE FINANCIAL ACCOUNTING AND REPORTING MODULE – THE EXPERIENCE OF SOFIA UNIVERSITY “ST. KLIMENT OHRIDSKI”
INTRODUCING ACCOUNTING BISSIM SIMULATION IN THE FINANCIAL ACCOUNTING AND REPORTING MODULE – THE EXPERIENCE OF SOFIA UNIVERSITY “ST. KLIMENT OHRIDSKI”
(INTRODUCING ACCOUNTING BISSIM SIMULATION IN THE FINANCIAL ACCOUNTING AND REPORTING MODULE – THE EXPERIENCE OF SOFIA UNIVERSITY “ST. KLIMENT OHRIDSKI”)
- Author(s):Eleonora Petrova Stancheva-Todorova
- Language:English
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:70-82
- No. of Pages:13
- Keywords:accounting simulation; integration approach; challenges; experience
- Summary/Abstract:This paper aims at sharing author’s experience of implementing Accounting Bissim simulation in the accounting curriculum of the Faculty of Economics and Business Administration, Sofia University “St. Kliment Ohridski”. This innovative teaching method was introduced in the Financial Accounting and Reporting module, which is obligatory for the third-year students in the bachelor’s programme “Accounting, Finance and Digital Applications”, accredited by the Institute of Chartered Accountants in England and Wales. The implementation process is characterised with many challenges due to the lack of flexibility in changing the module’s syllabus. In addition, the lack of experience of the tutor was also an impediment as the simulation was used for the first time in a Bulgarian university. The implementation process was supported by the Accounting Bissim team from UK, comprising of qualified and experienced professionals from academia and accounting practice. The curriculum integration approach, learning objectives and outcomes are presented in the publication.
ОБУЧЕНИЕТО НА СТУДЕНТИТЕ ОТ СПЕЦИАЛНОСТ „СЧЕТОВОДСТВО“ НА УНСС ПО ФИНАНСОВО-СТОПАНСКИ АНАЛИЗ – КОМПЛЕКС ОТ ЗНАНИЯ, УМЕНИЯ И КОМПЕТЕНТНОСТИ
ОБУЧЕНИЕТО НА СТУДЕНТИТЕ ОТ СПЕЦИАЛНОСТ „СЧЕТОВОДСТВО“ НА УНСС ПО ФИНАНСОВО-СТОПАНСКИ АНАЛИЗ – КОМПЛЕКС ОТ ЗНАНИЯ, УМЕНИЯ И КОМПЕТЕНТНОСТИ
(FINANCIAL AND BUSINESS ANALYSIS TRAINING OF STUDENTS IN ACCOUNTING SPECIALTY AT THE UNIVERSITY OF NATIONAL AND WORLD ECONOMY – A COMPLEX OF KNOWLEDGE, SKILLS AND COMPETENCES)
- Author(s):Rositsa Ivanova
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:83-94
- No. of Pages:12
- Keywords:analysis; methods; problems; knowledge; skills; competences
- Summary/Abstract:Financial and business analysis is a continuer of the creative searches of Bulgarian scholars for the approbation and continuous improvement of the theory and practice of the analysis, of teaching knowledge to students studying Accounting in the University of National and World Economy. The object studied in this report refers to the knowledge provided to the students, and its subject – to the skills and competences they acquire in the course of study of the Financial and Business Analysis module, which give them the opportunity for successful realization in practice.
АДАПТИРАНЕ НА УЧЕБНИЯ ПРОЦЕС ПО ФИНАНСОВО СЧЕТОВОДСТВО В УНСС КЪМ МОДЕЛА НА ВОДЕЩИТЕ ПРОФЕСИОНАЛНИ ОБУЧИТЕЛНИ ОРГАНИЗАЦИИ
АДАПТИРАНЕ НА УЧЕБНИЯ ПРОЦЕС ПО ФИНАНСОВО СЧЕТОВОДСТВО В УНСС КЪМ МОДЕЛА НА ВОДЕЩИТЕ ПРОФЕСИОНАЛНИ ОБУЧИТЕЛНИ ОРГАНИЗАЦИИ
(ADAPTING THE EDUCATIONAL PROCESS IN FINANCIAL ACCOUNTING AT THE UNIVERSITY OF NATIONAL AND WORLD ECONOMY (UNWE) TO THE LEADING PROFESSIONAL AND EDUCATIONAL ACCOUNTING ORGANIZATIONS)
- Author(s):Maria Markova, Yavor Bashev
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:95-104
- No. of Pages:10
- Keywords:education; financial accounting; professional competencies
- Summary/Abstract:In this report the authors attempt to establish what are trends in the contemporary accounting education in the context of the requirements in the Accountancy and analysis department at UNWE is presented. The vision is based on the most-renowned accounting education organizations, in particular – ACCA.
ОБУЧЕНИЕТО ПО СЧЕТОВОДСТВО В ЕРАТА НА ДИГИТАЛНИТЕ ТЕХНОЛОГИИ: ОЧАКВАНИЯ И РЕАЛНОСТ
ОБУЧЕНИЕТО ПО СЧЕТОВОДСТВО В ЕРАТА НА ДИГИТАЛНИТЕ ТЕХНОЛОГИИ: ОЧАКВАНИЯ И РЕАЛНОСТ
(ACCOUNTING EDUCATION IN DIGITAL ERA: EXPECTATION VS. REALITY)
- Author(s):Petya Petrova
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:105-115
- No. of Pages:11
- Keywords:accounting profession; accounting education; digitalization
- Summary/Abstract:Last two decades have changed everything and everyone around us, and accounting profession is no exception. Educational institutions, especially universities, work hard to develop knowledge and skills for accounting profession but how relevant is the accounting education towards changing environment and expand of digital technologies. The article aims to outline the framework for accounting education and to point out the accounting profession trends as well as to evaluate the state of accounting education in Bulgarian universities.
СЧЕТОВОДНОТО ОБРАЗОВАНИЕ – КОМПЛЕКС ОТ ЗНАНИЯ, УМЕНИЯ И КОМПЕТЕНТНОСТИ В КОНТЕКСТА НА УСЪВЪРШЕНСТВАНЕ НА СЧЕТОВОДНИЯ БИЗНЕС АНАЛИЗ НА ПРЕДПРИЯТИЕТО
СЧЕТОВОДНОТО ОБРАЗОВАНИЕ – КОМПЛЕКС ОТ ЗНАНИЯ, УМЕНИЯ И КОМПЕТЕНТНОСТИ В КОНТЕКСТА НА УСЪВЪРШЕНСТВАНЕ НА СЧЕТОВОДНИЯ БИЗНЕС АНАЛИЗ НА ПРЕДПРИЯТИЕТО
(ACCOUNTING EDUCATION – A COMPLEX OF KNOWLEDGE, SKILLS AND COMPETENCES IN THE CONTEXT OF IMPROVING THE COMPANY‘S ACCOUNTING BUSINESS ANALYSIS)
- Author(s):Marko Liubomirov Timchev
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Business Economy / Management, Accounting - Business Administration
- Page Range:116-127
- No. of Pages:12
- Keywords:accounting business analysis; efficiency; balanced system of indicators
- Summary/Abstract:The scientific report provides guidelines for improving the scientific framework, methodology and organization of the enterprise‘s accounting business analysis – a complex of knowledge, skills and competences. Issues, guidelines and models for analysis of key indicators characterizing internal business processes and performance are explored. A concentric model of accounting business analysis in a balanced system of indicators is proposed. Models and methods for cost analysis, financial strategy and efficiency are presented.
КОНЦЕПЦИЯ, МОДЕЛИ И МЕТОДИ ЗА УСЪВЪРШЕНСТВАНЕ НА ОБРАЗОВАТЕЛНИЯ ПРОЦЕС ПО СЧЕТОВОДЕН БИЗНЕС АНАЛИЗ НА ПРЕДПРИЯТИЕТО
КОНЦЕПЦИЯ, МОДЕЛИ И МЕТОДИ ЗА УСЪВЪРШЕНСТВАНЕ НА ОБРАЗОВАТЕЛНИЯ ПРОЦЕС ПО СЧЕТОВОДЕН БИЗНЕС АНАЛИЗ НА ПРЕДПРИЯТИЕТО
(CONCEPT, MODELS AND METHODS FOR IMPROVING THE EDUCATIONAL PROCESS IN ACCOUNTING BUSINESS ANALYSIS OF THE ENTERPRISE)
- Author(s):Marko Liubomirov Timchev
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Business Economy / Management, Accounting - Business Administration
- Page Range:128-134
- No. of Pages:7
- Keywords:accounting business analysis; training, interactive methods; games; digitalization
- Summary/Abstract:The report offers approaches, models and methods for improving accounting business analysis of the enterprise. The need to improve the educational content and teaching methods is argued. Possibilities for using non-traditional, active and interactive learning methods in conditions of digitization of the educational process are explored.
ПОТРЕБНОСТ ОТ СЧЕТОВОДНИ ЗНАНИЯ И УМЕНИЯ НА МЕНИДЖЪРИТЕ В ЗДРАВНИЯ СЕКТОР
ПОТРЕБНОСТ ОТ СЧЕТОВОДНИ ЗНАНИЯ И УМЕНИЯ НА МЕНИДЖЪРИТЕ В ЗДРАВНИЯ СЕКТОР
(HEALTHCARE MANAGERS‘ NEEDS FOR ACCOUNTING KNOWLEDGE)
- Author(s):Lyubomira Koeva-Dimitrowa, Mincho Minev
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Business Economy / Management, Accounting - Business Administration
- Page Range:135-151
- No. of Pages:17
- Keywords:healthcare management; accounting competencies; educational needs
- Summary/Abstract:Because near 70% of economic information is created through accounting, whether accounting knowledge and skills are necessary for healthcare managers is somewhat rhetorical. However, it is essential to outline the scope, content and volume of the accounting disciplines necessary to form the knowledge and skills of future health managers. This research aims to assess healthcare managers‘ needs to acquire specific accounting knowledge and skills. The curricula in various bachelor‘s and master‘s programs in the field of management in the healthcare sector are researched, highlighting the disciplines that form accounting competencies and skills. The educational needs for such knowledge and skills among current and former students in master‘s and bachelor‘s programs in health and pharmaceutical management are assessed via survey. The need for accounting knowledge and skills of managers in the healthcare sector is confirmed by the curricula content and the respondents‘ answers.
УНИВЕРСИТЕТСКО ОБРАЗОВАНИЕ И/ИЛИ ОБУЧЕНИЕ ПО СЧЕТОВОДСТВО
УНИВЕРСИТЕТСКО ОБРАЗОВАНИЕ И/ИЛИ ОБУЧЕНИЕ ПО СЧЕТОВОДСТВО
(UNIVERSITY EDUCATION AND/OR ACCOUNTING TRAINING)
- Author(s):Svetlozar Stefanov
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:152-159
- No. of Pages:8
- Keywords:education; training; accountancy; accounting education
- Summary/Abstract:The subject of consideration of this report is some differences between accounting education and training. It is argued that education and training in accountancy are related to gaining knowledge, acquiring skills and competences conducive to human development. However, they have some things in common and some differences as well. Accounting education includes accounting training as a separate element, but also, the educational process is broader and covers in addition to training the upbringing, the formation of the worldview of an individual and his/her involvement in the traditions of the professional accounting guild.
КЛИЕНТСКИ ПОДХОД КЪМ ВИСШЕТО СЧЕТОВОДНО ОБРАЗОВАНИЕ В БЪЛГАРИЯ
КЛИЕНТСКИ ПОДХОД КЪМ ВИСШЕТО СЧЕТОВОДНО ОБРАЗОВАНИЕ В БЪЛГАРИЯ
(CLIENTS APPROACH TO HIGHER ACCOUNTING EDUCATION IN BULGARIA)
- Author(s):Anita Atanassova
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:160-172
- No. of Pages:13
- Keywords:clients of higher accounting education; clients approach; quality of higher accounting education
- Summary/Abstract:The „client“ of the accounting higher education in Bulgaria can be the state, the students and the employers. Each client has different requirements, limitations and objectives. The state funded higher accounting education has the difficult task of satisfying the needs and expectations of these three groups of clients, which are far from uniform. The paper describes the diverse clients’ requirements towards higher accounting education in Bulgaria and review their possible alignment.
ПОКОЛЕНИЕТО Z, БЪДЕЩИТЕ СПЕЦИАЛИСТИ В ОБЛАСТТА НА СЧЕТОВОДСТВОТО
ПОКОЛЕНИЕТО Z, БЪДЕЩИТЕ СПЕЦИАЛИСТИ В ОБЛАСТТА НА СЧЕТОВОДСТВОТО
(GENERATION Z, THE FUTURE ACCOUNTING PROFESSIONALS)
- Author(s):Daniela Georgieva
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:173-186
- No. of Pages:14
- Keywords:accounting education; Generation Z
- Summary/Abstract:The purpose of this report is to discuss the intersections between the current accounting challenges, the business’s demands regarding specialists’ knowledge, skills and competences and the profile, the expectations and the motivation of Generation Z as future accounting professionals. Here is presented a summary of the main aspects of a successful training and realization such as building a new vision for the profession; training, done with the purpose of creating key competences for the profession; changes in the forms of training according to specific generational characteristics and needs and the necessity of providing more in-depth practical training.
ОБУЧЕНИЕТО ПО СЧЕТОВОДСТВО – ПРОБЛЕМИ И ПРЕДИЗВИКАТЕЛСТВА
ОБУЧЕНИЕТО ПО СЧЕТОВОДСТВО – ПРОБЛЕМИ И ПРЕДИЗВИКАТЕЛСТВА
(ACCOUNTING EDUCATION – PROBLEMS AND CHALLENGES)
- Author(s):Slavi Genov
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:187-198
- No. of Pages:12
- Keywords:accounting; accounting training; accountant; human capital
- Summary/Abstract:This report is devoted to the problems of training future accountants in the context of the need to reach professional competence, as a prerequisite for successful professional realization. Challenges to reporting due to new accounting concepts and definitions that impact financial reporting and accounting education are discussed.
МОТИВАЦИОННИ ФАКТОРИ В ОБУЧЕНИЕТО НА СТУДЕНТИТЕ ПО СЧЕТОВОДСТВО, ФИНАНСИ И ОДИТ
МОТИВАЦИОННИ ФАКТОРИ В ОБУЧЕНИЕТО НА СТУДЕНТИТЕ ПО СЧЕТОВОДСТВО, ФИНАНСИ И ОДИТ
(MOTIVATION FACTORS IN EDUCATION OF ACCOUNTING, FINANCE AND AUDIT STUDENTS)
- Author(s):Nadezhda Popova-Yosifova
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:199-208
- No. of Pages:10
- Keywords:motivation; education; accounting; finance; auditing
- Summary/Abstract:The purpose of this study is to explore the influence of various motivational factors among students regarding their choice to study in the field of accounting, corporate finance and auditing. A survey was conducted among students from the University of Economics – Varna. As a result of the research, it is formed as a main finding that the completed secondary economic education and the prestigious nature of the accounting profession have a very strong influence on the students‘ choice.
ПРОБЛЕМИ ПРИ ДИСТАНЦИОННОТО ОБУЧЕНИЕ НА ПРЕПОДАВАНЕТО НА СПЕЦИАЛИЗИРАН СЧЕТОВОДЕН ПРОДУКТ
ПРОБЛЕМИ ПРИ ДИСТАНЦИОННОТО ОБУЧЕНИЕ НА ПРЕПОДАВАНЕТО НА СПЕЦИАЛИЗИРАН СЧЕТОВОДЕН ПРОДУКТ
(DISTANCE LEARNING ISSUES OF TEACHING A SPECIALIZED ACCOUNTING PRODUCT)
- Author(s):Miglena Trencheva
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:209-217
- No. of Pages:9
- Keywords:accounting product; distance learning
- Summary/Abstract:In this report, we examine the problems that students encounter when learning the material for working with a specialized accounting software product and compiling GFO. The disciplines are directed entirely with an applied nature and the material from the other subjects must be mastered very well in order to be able to work remotely and to solve the tasks that are given and in independent preparation. It must be explained to each student individually, where to log in to work with the software product, how to work with it and what to enter.
ЗНАНИЯ, УМЕНИЯ И КОМПЕТЕНТНОСТИ НА СЧЕТОВОДИТЕЛЯ В ПУБЛИЧНИЯ СЕКТОР
ЗНАНИЯ, УМЕНИЯ И КОМПЕТЕНТНОСТИ НА СЧЕТОВОДИТЕЛЯ В ПУБЛИЧНИЯ СЕКТОР
(KNOWLEDGE, SKILLS AND COMPETENCIES OF THE ACCOUNTANT IN THE PUBLIC SECTOR)
- Author(s):Diyan Velikov
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:218-228
- No. of Pages:11
- Keywords:accountant; public sector; knowledge; skills; competence; risk
- Summary/Abstract:The working environment of public sector accountants requires them to account for activities financed with available (public) capital and compliance with budgetary discipline. Security questions regarding accounting information and risk management deserve special attention. The development of the competencies of accountants in the public sector allows the adaptation of their abilities to integrate in a specific professional environment.
ОТЧИТАНЕТО НА УСТОЙЧИВОСТТА – ЛИПСВАЩАТА ЧАСТ ОТ ПЪЗЕЛА НА СЧЕТОВОДНОТО ОБРАЗОВАНИЕ
ОТЧИТАНЕТО НА УСТОЙЧИВОСТТА – ЛИПСВАЩАТА ЧАСТ ОТ ПЪЗЕЛА НА СЧЕТОВОДНОТО ОБРАЗОВАНИЕ
(SUSTAINABILITY REPORTING – THE MISSING PIECE OF THE ACCOUNTING EDUCATION PUZZLE)
- Author(s):Atanas Atanassov
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Business Economy / Management, Accounting - Business Administration
- Page Range:229-242
- No. of Pages:14
- Keywords:accounting education; sustainability reporting; ESG
- Summary/Abstract:This report shares the view that the main focus of the corporate reporting should be on sustainability in a broad sense – with financial performance as part of this, along with environmental, social and governance (ESG) performance and these issues have to take place in the contemporary accounting education. The purpose of this paper is to carry out a critical analysis of the existing practices related to the inclusion of sustainable (non-financial) reporting issues in the accounting curricula of Bulgarian universities and, on this basis, to formulate specific conclusions and recommendations with the aim of improving the level of preparation of graduate students in the context of modern business realities and the challenges of contemporary corporate reporting.
СЪВРЕМЕННИ УЧЕБНИ ПРОГРАМИ ПО СЧЕТОВОДСТВО (ПРОУЧВАНЕ НА ЧУЖДЕСТРАННИЯ ОПИТ)
СЪВРЕМЕННИ УЧЕБНИ ПРОГРАМИ ПО СЧЕТОВОДСТВО (ПРОУЧВАНЕ НА ЧУЖДЕСТРАННИЯ ОПИТ)
(MODERN ACCOUNTING CURRICULA (STUDY OF FOREIGN EXPERIENCE))
- Author(s):Bistra Nikolova
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:243-254
- No. of Pages:12
- Keywords:accounting education; curricula; multidisciplinary approach; accounting profession
- Summary/Abstract:Accounting curricula of leading universities in countries with developed market economies from the OECD were examined. Conclusions are drawn that could provide guidelines for improving accounting education and training accountants capable of dealing with modern professional challenges.
ПРОБЛЕМИ НА АДАПТИРАНЕТО НА УНИВЕРСИТЕТИТЕ В БЪЛГАРИЯ КЪМ НОВАТА ЕВРОПЕЙСКА СИНЕРГИЯ НАУКА И ОБРАЗОВАНИЕ
ПРОБЛЕМИ НА АДАПТИРАНЕТО НА УНИВЕРСИТЕТИТЕ В БЪЛГАРИЯ КЪМ НОВАТА ЕВРОПЕЙСКА СИНЕРГИЯ НАУКА И ОБРАЗОВАНИЕ
(PROBLEMS OF THE ADAPTATION OF THE UNIVERSITIES IN BULGARIA TO THE NEW EUROPEAN SYNERGY OF SCIENCE AND EDUCATION)
- Author(s):Plamena Nedyalkova
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:255-270
- No. of Pages:16
- Keywords:science; education; universities; adaptation
- Summary/Abstract:The report examines the problems regarding the adaptation of Bulgarian universities to the new European requirements in the field of science and education. The normative European and national requirements regarding the achievement of the four main European goals are presented: education without borders; building and strengthening networks of universities; achieving high scientific achievements supporting the economy and business as a whole, and the fourth objective is innovative European learning. Achieving these goals requires compliance with specific European requirements and norms, both in the field of science and in the field of education, which requirements such as the speed of light have begun to be affirmed and accepted by various European institutions, including The European Commission on Education in order to determine which will be the leading higher education institutions that will have the right to realize these goals. The presenters will not only be presenters for the respective geographical region, but will also be presenters for the European institutions. Those that remain secondary will depend on the favor of both the institutions and the leading universities for their development and existence.
СЧЕТОВОДНОТО ОБРАЗОВАНИЕ КАТО КОМПЛЕКС ОТ ЗНАНИЯ, УМЕНИЯ И КОМПЕТЕНТНОСТИ
СЧЕТОВОДНОТО ОБРАЗОВАНИЕ КАТО КОМПЛЕКС ОТ ЗНАНИЯ, УМЕНИЯ И КОМПЕТЕНТНОСТИ
(ACCOUNTING EDUCATION AS A COMPLEX OF KNOWLEDGE, SKILLS AND COMPETENCES)
- Author(s):Angel Petrov
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:271-277
- No. of Pages:7
- Keywords:hybrid accounting; ethical principles; regulation of the profession; accounting software; electronic documents; higher accounting education
- Summary/Abstract:This article aims to analyze the current problems of accounting education, to propose various ways to solve them, as well as to summarize problems related to the modernization and development of business and their impact on the accounting profession.
ИЗКУСТВЕНИЯТ ИНТЕЛЕКТ В ОБРАЗОВАНИЕТО – ПОГЛЕД В БЪДЕЩЕТО
ИЗКУСТВЕНИЯТ ИНТЕЛЕКТ В ОБРАЗОВАНИЕТО – ПОГЛЕД В БЪДЕЩЕТО
(ARTIFICIAL INTELLIGENCE – FORWARD LOOKING EDUCATION)
- Author(s):Branimira Koleva
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:278-286
- No. of Pages:9
- Keywords:higher education; artificial intelligence; ethics; the role of the teacher
- Summary/Abstract:Artificial intelligence has experienced major developments in recent years and represents an emerging technology that will revolutionize the ways in which human beings live. This technology is already being introduced in the field of higher education, although many teachers are unaware of its scope and above all, of what it consists of.
ИНИЦИАТИВИТЕ НА CIMA В ОТГОВОР НА ПРОМЕНЯЩИТЕ СЕ ИЗИСКВАНИЯ КЪМ ПРОФЕСИОНАЛНИТЕ УМЕНИЯ НА СПЕЦИАЛИСТИТЕ ПО УПРАВЛЕНСКО СЧЕТОВОДСТВО В ДИГИТАЛНАТА ЕРА
ИНИЦИАТИВИТЕ НА CIMA В ОТГОВОР НА ПРОМЕНЯЩИТЕ СЕ ИЗИСКВАНИЯ КЪМ ПРОФЕСИОНАЛНИТЕ УМЕНИЯ НА СПЕЦИАЛИСТИТЕ ПО УПРАВЛЕНСКО СЧЕТОВОДСТВО В ДИГИТАЛНАТА ЕРА
(CIMA‘S INITIATIVES IN RESPONSE TO THE CHANGING SKILLS REQUIREMENTS OF MANAGEMENT ACCOUNTING PROFESSIONALS IN THE DIGITAL AGE)
- Author(s):Dragan Georgiev, Iliyan Hristov
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Business Economy / Management, Accounting - Business Administration
- Page Range:287-297
- No. of Pages:11
- Keywords:CIMA; management accounting; professional skills; digital age
- Summary/Abstract:With the advent of the digital age, the role of management accounting professionals has changed significantly, shifting its focus from activities related to information gathering, reporting, analysis and interpretation, to creating influence and impact. This, in turn, has had an impact on the range of knowledge, skills and competences that professionals should acquire and develop in order to adapt and achieve successful career development. The report presents the conceptual views and initiatives taken in recent years by the professional body CIMA for the training and career development of management accountants in the digital age, as an adequate response to the key changes in their role and required competencies.
КОМПЕТЕНТНОСТНИЯТ ПОДХОД КАТО СРЕДСТВО ЗА ПОВИШАВАНЕ КАЧЕСТВОТО НА СЧЕТОВОДНОТО ОБРАЗОВАНИЕ
КОМПЕТЕНТНОСТНИЯТ ПОДХОД КАТО СРЕДСТВО ЗА ПОВИШАВАНЕ КАЧЕСТВОТО НА СЧЕТОВОДНОТО ОБРАЗОВАНИЕ
(THE COMPETENCY-BASED APPROACH AS A MEANS OF IMPROVING THE QUALITY OF ACCOUNTING EDUCATION)
- Author(s):Gergana Tsoncheva-Petkova, Iliyan Hristov
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:298-308
- No. of Pages:11
- Keywords:competency approach; knowledge; skills; competencies; quality of accounting education
- Summary/Abstract:The challenges of today’s world require young professionals to possess a number of professional competencies that are not only associated with acquired and developed knowledge, cognitive skills and personal qualities. In order to meet the new requirements, the focus of accounting education needs to change from teaching knowledge to mastering key competencies and developing problem-solving skills. The complex approach requires the application of integrated interdisciplinary interaction between the different fields of science, strong practical orientation of training, the application of innovative approaches and practices in the teaching process.
ПРЕДИЗВИКАТЕЛСТВАТА ПРЕД СТУДЕНТИТЕ ПРИ СЪВРЕМЕННИТЕ УСЛОВИЯ НА ОБУЧЕНИЕ ПО ФИНАНСОВО-СЧЕТОВОДНИТЕ ДИСЦИПЛИНИ
ПРЕДИЗВИКАТЕЛСТВАТА ПРЕД СТУДЕНТИТЕ ПРИ СЪВРЕМЕННИТЕ УСЛОВИЯ НА ОБУЧЕНИЕ ПО ФИНАНСОВО-СЧЕТОВОДНИТЕ ДИСЦИПЛИНИ
(THE CHALLENGES FACING STUDENTS IN THE MODERN CONDITIONS OF STUDY IN THE FINANCIAL AND ACCOUNTING DISCIPLINES)
- Author(s):Vesela Bandakova
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:309-322
- No. of Pages:14
- Keywords:accounting education; Generation Z; knowledge; skills; digital learning
- Summary/Abstract:The modern and high-quality training of students in the financial and accounting disciplines, with the constantly changing information technologies, both in the distance form of education and in the present form.
ДИГИТАЛИЗАЦИЯ В ОПОВЕСТЯВАНЕТО НА ИНФОРМАЦИЯТА ОТ ГОДИШНАТА ОТЧЕТНОСТ НА ПУБЛИЧНИТЕ КОМПАНИИ
ДИГИТАЛИЗАЦИЯ В ОПОВЕСТЯВАНЕТО НА ИНФОРМАЦИЯТА ОТ ГОДИШНАТА ОТЧЕТНОСТ НА ПУБЛИЧНИТЕ КОМПАНИИ
(DIGITALIZATION IN THE DISCLOSURE OF INFORMATION FROM THE ANNUAL REPORT OF PUBLIC COMPANIES)
- Author(s):Veselin Dekov
- Language:Bulgarian
- Subject(s):Economy, Accounting - Business Administration
- Page Range:323-334
- No. of Pages:12
- Keywords:reporting; disclosure; taxonomy
- Summary/Abstract:Modernization of information presentation practices affected the reporting preparation practices of public companies from the end of 2021. It is only a matter of time before these changes are reflected in the activities of all others who publicly disclosed information about their accountability. Of course, the reasons for these innovations go back in time and are just the result of events and circumstances of public significance. The purpose of this report is to look for the reasons that require the digitization of reporting and to analyze the practical-applied orientation of the process of disclosure of information in the face of public sector companies.
ЕЛЕКТРОННИТЕ УСЛУГИ НА НАП И ВЪЗПРИЕМАНЕТО ИМ ОТ СТУДЕНТИТЕ НА ИКОНОМИЧЕСКИ УНИВЕРСИТЕТ – ВАРНА
ЕЛЕКТРОННИТЕ УСЛУГИ НА НАП И ВЪЗПРИЕМАНЕТО ИМ ОТ СТУДЕНТИТЕ НА ИКОНОМИЧЕСКИ УНИВЕРСИТЕТ – ВАРНА
(THE ELECTRONIC SERVICES OF THE NRA AND THEIR UNDERSTANDING BY THE STUDENTS OF THE UNIVERSITY OF ECONOMICS – VARNA)
- Author(s):Hristosko Bogdanov
- Language:Bulgarian
- Subject(s):Economy, Accounting - Business Administration
- Page Range:335-341
- No. of Pages:7
- Keywords:electronic services; the tax administration; students; recognition; study
- Summary/Abstract:The report presents a survey among the students of the University of Economics – Varna, regarding their awareness of the electronic services provided by the national tax administration in Bulgaria. The survey data summarizes the responses of 609 students from the third and fourth year of the university, in the major department “Economics“, in the period October 2021 – May 2022.
ПРОБЛЕМИ И НЕДОСТАТЪЦИ В ОКС БАКАЛАВЪР В НАПРАВЛЕНИЕ ИКОНОМИКА
ПРОБЛЕМИ И НЕДОСТАТЪЦИ В ОКС БАКАЛАВЪР В НАПРАВЛЕНИЕ ИКОНОМИКА
(PROBLEMS AND DISADVANTAGES IN EDUCATIONAL QUALIFICATION BACHELOR’S DEGREE IN THE DIRECTION OF ECONOMY)
- Author(s):Ivaylo Tonchev
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:342-350
- No. of Pages:9
- Keywords:education; accounting; economics; profession
- Summary/Abstract:The purpose of this report is to provoke a discussion, both in professional circles and in the general public, students, parents, employers, on a number of issues related to education and the educational progress in educational qualification bachelor’s degree. Some of the involved questions are: the motivation and realization of the students, the expectations and attitudes of the students, the relationships between the necessary practical knowledge and skills, and the academic (theoretical) schooling of the students in educational qualification bachelor’s degree.
СЧЕТОВОДНО ОБРАЗОВАНИЕ В ОБЛАСТТА НА ТУРИЗМА СЪГЛАСНО ЕДИННАТА СИСТЕМА ОТ СЧЕТОВОДНИ СМЕТКИ ЗА ХОТЕЛИЕРСКАТА ИНДУСТРИЯ
СЧЕТОВОДНО ОБРАЗОВАНИЕ В ОБЛАСТТА НА ТУРИЗМА СЪГЛАСНО ЕДИННАТА СИСТЕМА ОТ СЧЕТОВОДНИ СМЕТКИ ЗА ХОТЕЛИЕРСКАТА ИНДУСТРИЯ
(ACCOUNTING EDUCATION IN THE HOSPITALITY SECTOR, IN ACCORDANCE TO THE UNIFORM SYSTEM OF ACCOUNTS FOR THE LODGING INDUSTRY)
- Author(s):Tatyana Dimitrova
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:351-361
- No. of Pages:11
- Keywords:accountant education; Uniform System of Accounts for the Lodging Industry; USALI
- Summary/Abstract:In order to achieve compliance between the accounting education and today’s requirements of enterprises from different sectors of the economy, including the hospitality industry, it is vital to have a thorough study and analysis of the knowledge, skills and competences of the accounting specialists in the field, which are vital for the business in order to better the education in the field of accounting.
ДИСТОПИЯ НА ОБРАЗОВАНИЕТО И РОЛЯТА НА СЧЕТОВОДНОТО ОБРАЗОВАНИЕ
ДИСТОПИЯ НА ОБРАЗОВАНИЕТО И РОЛЯТА НА СЧЕТОВОДНОТО ОБРАЗОВАНИЕ
(DYSTOPIA OF EDUCATION AND ACCOUNTING EDUCATION INCLUSION)
- Author(s):Kalin Kalev
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Accounting - Business Administration
- Page Range:362-366
- No. of Pages:5
- Keywords:dystopia; education; accounting; capitalism; double-entry
- Summary/Abstract:There are persistent proclaims of alternatives of things around us for getting better, for getting the lesser of two evils and etc. But no de facto change in the system takes place. The objective is to prescribe the role, the inclusion in dystopia concept, of accounting education. The thesis is that the accounting education could be the tool of dystopia realism for searching for better ways of think, act and achieve changes in sphere of education.
