2. Конференции | Conferences
Permanent URI for this communityhttp://research.bfu.bg:4000/handle/123456789/3
Browse
7 results
Search Results
Item ДИГИТАЛНИТЕ КОМПЕТЕНТНОСТИ В ОБУЧЕНИЕТО ПО СЧЕТОВОДСТВО(Бургаски свободен университет, 2021) Анкова, ИлиянаThe aim of this paper is to identify the digital competencies, suitable for the accounting training in higher education in Bulgaria. The following research is grounded on a literature study on the issues of digital competencies in the field of accounting and the competency frameworks of international accounting professional organizations. Based on the curriculum of „Management Accounting“, studied at the bachelor's degree at the Faculty of Economics and Business Administration at Sofia University "St. Кl. Ohridski”, an attempt to identify the digital competencies that can be developed in education has been made. The results can support a comprehensive process of developing and implementing a competency framework, which would prepare future accountants for the challenges of the profession.Item THE CHALLENGES OF ONLINE LEARNING ON ACCOUNTING AND FINANCIAL DISCIPLINES(Бургаски Свободен Университет, 2020) Velinova-Sokolova, NadyaThe current challenges facing traditional colleges and universities — including higher tuition, budget cuts, and course shortages — cause many students to search for alternatives. Online education offers many benefits and advantages while still providing programs and courses of high quality. All levels of certificates and degrees are available online. Here, you can learn about some of the positives to pursuing an online education. Some of the advantages to online learning include course material accessibility, flexible scheduling, more academic options, and the opportunity to build valuable skills. This paper presents the challenges of online learning on the accounting and finance disciplines.Item INNOVATIVE TECHNIQUES IN TEACHING ACCOUNTING AND FINANCIAL DISCIPLINES(Бургаски Свободен Университет, 2019) Velinova-Sokolova, NadyaThe traditional teaching method is a book, a piece of chalk, a blackboard. However with the introduction of information and communication technologies, innovative ways of teaching have given a new height. The innovative classification system of teaching methods is singled out as the most integrated and effective in the educational process. The educational system development must be based on the modern advanced concepts, implementation of the new pedagogical technologies, scientific and methodical achievements inside the teaching and educational process, creation of the new system of educational information support. The innovative activity of the educational process is specific and quite complicated, requires specific knowledge, skills, abilities. This paper presents innovative teaching techniques in the accounting and finance disciplines.Item TRANSITION TO INTERNATIOANAL FINANCIAL REPORTING STANDARDS – NEEDS AND PROBLEMS(Бургаски свободен университет, 2012) Olivera, Gorgieva-Trajkovska; Aleksandar, Kostadinovski; Blagica, JovanovaThe efforts for successful conversion to International Financial Reporting standards (IFRS) are characterized by a thorough strategic assessment, creation of a robust step-by-step plan, alignment of resources to the efficient execution of the plan, and smooth integration of the change into normal business operations. In a business-wide conversion, all departments that contribute to the creation of financial information, or that use financial information in their daily activities, should be involved. The existence of a global benchmark enables direct comparison of corporate financial reports between jurisdictions. Such high-quality standards enhance investor’s confidence by allowing economic transactions of a similar nature to be treated and reflected in the same manner around the globeItem CONFLICTS OF INTEREST IN THE ACCOUNTING AND AUDITING PROFESSION(Бургаски свободен университет, 2012) Kostadinovski, Aleksandar; Trajkovska, Olivera; Jovanova, BlagicaThe corporate failures of Enron, Parmalat, WorldCom, HIH and the global accounting firm Arthur Andersen have shaken the foundations of investor confidence in the transparency, integrity and accountability of corporations and capital markets. The damage, both economic and social, has been incalculable, and the implications are far-reaching for corporate management, company directors, audit firms and the investing public. An array of factors contributed to these events, but one thing is for certain – the billions of dollars in corporate value lost were due in significant part to unscrupulous management and boards of directors that failed to meet their responsibilities. The accounting profession, including auditors, also played a major role in these eventsItem Управленската отчетност като резултат от взаимодействието на изкуство, практика и наука(Бургаски свободен университет, 2011) Колев, НиколайThe author argues the thesis that managerial accounting is being strengthened and developed as a continuous mix of practice, art and science.Item THE INCLUSION OF SUSTAINABILITY CONCEPTS IN THE BULGARIAN HIGHER EDUCATION IN ACCOUNTING(Бургаски свободен университет, 2023) Iliyana AnkovaThe aim of this paper is to investigate the sustainability courses, offered in accounting higher education in Bulgaria. For this purpose, a survey of the content of university websites offering undergraduate and/or graduate programs in accounting is conducted. The survey encompasses also information from the Bulgarian University Ranking System. The study reveals that sustainability education is hardly offered by universities, training future accountants. Only a limited number of universities offer sustainability courses as stand-alone courses. The research is limited by the information available on the websites of the universities. In some cases, there is no information on the courses provided in a given bachelor and/or master programme. The study could not ascertain whether individual topics related to sustainability are included as single topics in some accounting and non-accounting courses due to unpublished information on the content of the courses or at least the more substantive topics covered. This study may constitute a valuable starting point for future research on the inclusion of sustainability in higher education.