Конференция, 2020, Дигитални трансформации, медии и обществено включване

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    THE RELEVANCE OF THE FUNDAMENTAL ETHICS PRINCIPLES FOR PROFESSIONAL ACCOUNTANTS IN THE DIGITAL AGE
    (Бургаски Свободен Университет, 2020) Stancheva-Todorova, Eleonora
    Ethical behavior is a key factor for accountants to win the trust of their stakeholders in the digital age. Many ethical dilemmas are now under consideration and profession is more than concerned about the enhanced risks of ethical compromises. This paper is aiming to discuss the relevance of the fundamental ethics principles for professional accountants in a technology-led digital age. These five principles are: integrity, objectivity, professional competence and due care, confidentiality and professional behavior. Artificial intelligence and big data analytics that are currently changing work environment of the accounting profession are analyzed in this context. Cybersecurity, platform based business models and distributed ledger technology are also considered as ethical challenges in the light of exponentially growing digitalization of economy.
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    ТРАНСФОРМАЦИЯ НА РОЛИТЕ НА ПРОФЕСИОНАЛИСТИТЕ ПРИ КОМУНИКАЦИЯТА В ПОМАГАЩИТЕ ПРОФЕСИИ
    (Бургаски Свободен Университет, 2020) Цветанска, Силвия
    The article addresses the problem of the impending changes in the roles played by the professionals in assisting professions in a modern society, such as: psychologists, career counselors, social workers and teachers. The changes in the professional roles are clarified in terms of the communication, which is realized between the participants in the process of training and consulting. Professionals are expected to transform their understanding of their involvement in this process: from sources of information previously to become a greater degree change inspirers and designers of learning resources. Some of the factors that cause such a transformation are commented on, such as: the digitalization of the learning and work environment, the rapid introduction of new technologies and the change in the patterns of communication between the representatives of diverse generations.