ДИГИТАЛНИТЕ КОМПЕТЕНТНОСТИ В ОБУЧЕНИЕТО ПО СЧЕТОВОДСТВО

Abstract

The 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.