Анализ на успеваемостта по дисциплината „Финансово счетоводство“ от студентите от ОКС бакалавър при УНСС – София
Analysis of the Success Rate in the Discipline "Financial Accounting" by the Students from the Bachelor's Degree at the UNWE – Sofia

Author(s): Snejana Bacheva, Borislav Boyanov
Subject(s): Social Sciences, Economy, Education, Sociology, Higher Education , Evaluation research, Accounting - Business Administration, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: financial accounting; success rate; bachelor's degree
Summary/Abstract: This report presents the results of an empirical study of the results achieved in the discipline "Financial Accounting" by students in "Accounting" and "Finance", full-time, educational and qualification degree of Bachelor at the UNWE for the academic years 2020/2021, 2021/2022 and 2022/2023. An analysis of the structure and distribution of the results of the regular and resit examination sessions in the discipline was carried out. The dynamics of the success rate of students from both specialties during the period under review are studied. Conclusions are drawn about the success rate of students in the conditions of the COVID and post COVID pandemic and alternative opportunities for increasing student performance are outlined. Object of the study are students from the specialities “Accounting” and “Finance”, educational and qualification degree Bachelor, full-time education, students at the UNWE – Sofia. The subject of the study covers the taught discipline "Financial Accounting" during a period of three academic years: 2020/2021, 2021/2022, 2022/2023. The aim of the study is to examine the success rate of students in the discipline "Financial Accounting" through analysis of the results achieved and on this basis to draw conclusions and generalizations about the current state and approaches to improving the results. Information assurance: the empirical research was carried out on the population of units, i.e. all students from the specialities "Accounting" and " Finance", educational and qualification degree of Bachelor were covered, using primary information from the protocols of regular and resit examination sessions.

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