Теорията на счетоводството като фундаментална учебна дисциплина
The Theory of Accounting as a Fundamental Learning Discipline

Author(s): Svetlozar Stefanov
Subject(s): Economy, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: Theory of Accounting; Education; Fundamental disciplines
Summary/Abstract: The subject of consideration in this report is the need to study the Theory of Accounting as a fundamental learning discipline. The emphasis is on the fundamental categories and principles that prejudge the need to include discipline in the curriculum of different economic specialties. The place of the Theory of Accounting in Economics Studies stems from the noun traditions in university economic education. Tradition dictates that, in addition to close professional knowledge, future economists should have a broader view of economic processes, and economic science should be perceived in broader philosophical, moral and ethical aspects. In this sense, the role of the Theory of Accounting as a fundamental learning discipline is limited to the development (in future economists) of skills for self-critical thinking, reasoning and defending these opinions, awareness of the value dimensions, awareness of the moral and ethical norms of the profession of the economist, etc.

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