ПРОБЛЕМИ НА ОБУЧЕНИЕТО ПО СЧЕТОВОДСТВО ВЪВ ВИСШИТЕ УЧЕБНИ ЗАВЕДЕНИЯ В БЪЛГАРИЯ В КОНТЕКСТА НА УСТОЙЧИВОТО РАЗВИТИЕ
CHALLENGES IN ACCOUNTING TRAINING IN HIGHER EDUCATION INSTITUTIONS IN BULGARIA IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

Summary/Abstract: Universities play a fundamental role in coping with global challenges in sustainable development. The problems, faced by higher education in its aims to implement the principles of sustainability in educational programs, are extensively debated in the literature, and in this article they are examined in the context of Bulgaria. Sustainable development alters the role of the accountant. Future accounting specialists need to acquire competencies in the field of sustainable development. In order to develop a competency framework, applicable to higher accounting education in Bulgaria, a study of competency frameworks of international professional accounting organizations was conducted. The study has revealed that such integration is possible. However, it directs to the need for preliminary research and analysis in several directions, which would allow universities in Bulgaria to build a competency model for accounting training and determine the scope and content of the courses taught. The study is part of the author’s project on the development of a competency framework of accounting education in Bulgarian universities.

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