ЗНАНИЯ, УМЕНИЯ И КОМПЕТЕНТНОСТИ НА СЧЕТОВОДИТЕЛЯ В ПУБЛИЧНИЯ СЕКТОР
KNOWLEDGE, SKILLS AND COMPETENCIES OF THE ACCOUNTANT IN THE PUBLIC SECTOR

Author(s): Diyan Velikov
Subject(s): Social Sciences, Economy, Education, Accounting - Business Administration
Published by: Икономически университет - Варна
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.

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