Search Results - "Икономика и компютърни науки"

This paper introduces a novel approach to teaching accounting as an integrated system by utilizing Excel as an emulation-like environment for the real flow of accounting information in the bookkeeping process. Leveraging Excel’s widespread accessibility and computational capabilities, the proposed...

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Accounting can be referred to as the "language" of business. For the needs of management, it provides comprehensive and exhaustive information within the enterprise about the tangible, labor, financial and natural resources, and their utilization. The purpose of this publication is to ana...

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The scientific report aims to study the reporting and disclosure of sustainable development in public-sector institutions and agencies. These issues are considered in the context of the Concept of Corporate Social Responsibility (CSR), the principles of good governance, and the introduction of qual...

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The aim of this study is to analyze financial statements in the public sector of the Republic of Bulgaria within the context of European integration focusing on the International Public Sector Accounting Standards (IPSAS) and the European System of Accounts (ESA 2010). The interrelation between the...

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Today's business environment is characterized by continuous challenges related to globalization, accelerated technological development and growing societal expectations for social responsibility and environmental sustainability. This gives rise to the need to consider intangible factors relate...

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The subject of the report is accounting education and the accounting profession, with the focus on their current state (in Bulgaria and around the world), and the possible directions in their development are outlined. The tasks set by the author are to clarify the state of accounting education and...

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The transition towards sustainability requires adoption of a new approach for doing business and creating value that involves substantial investments, qualified and skilled implementing teams and innovative governance models. In order to accelerate it, the European Union adopted unprecedentedly amb...

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The quality of tourism education and the efforts to continuously improve it are of critical and strategic importance for the development of the sector in any country. This is even more important and  applies with full force to Bulgaria, as tourism represents a significant part of our gross domestic...

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The development of a competitive business is undoubtedly a determining factor for the political and economic stability of a country, and therefore for the well-being of its citizens. But the effects of climate change, the scarcity of critical raw materials, the limitation of ecosystem services, and...

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This study explores the utility of futures markets in the agricultural sector, examining their effectiveness in mitigating price risk and their capacity to reflect market fundamentals. It also examines the impact of the growing presence of non-commercial participants on the price efficiency of deri...

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Today, Generation Z (Gen Z) is on the student bench. The main focus of this article is what university accounting professors can offer to this generation of students and what challenges they face. On one hand, everyone is familiar with Generation Z, but on the other hand, they are completely new in...

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Abstract. The widespread use of IFRS accounting standards often creates the impression that financial reporting revolves solely around corporate interests and profit-driven entities. However, accounting standards are also essential in other sectors, particularly those serving public interests. This...

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The aim of this study is to analyse the progress of the processes related to sustainability reporting by public sector organizations. The applicable frameworks for sustainability reporting at the international level are systematized. The progress in the development of special sustainability standar...

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The evaluation of the Time-Driven Activity-Based Costing (TDABC) model for accounting service providers explores the origins of modern cost accounting models, their calculation methodologies, and their respective strengths and limitations. Drawing on theoretical insights, the study applies the TDAB...

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