АНАЛИЗ НА ОТКЛОНЕНИЯТА КАТО ЕЛЕМЕНТ НА КОНТРОЛИНГА СЪГЛАСНО ЕЛЕКТРОННАТА БЪЛГАРСКА НАУЧНА ЛИТЕРАТУРА
DEVIATION ANALYSIS AS AN ELEMENT OF THE CONTROLLING ACCORDING TO THE ELECTRONIC BULGARIAN SCIENTIFIC LITERATURE

Summary/Abstract: This paper aims to explore deviation analysis as an element of controlling in the electronic Bulgarian scientific literature for the period 2020 – March 2026; using the specialised search engine Google Scholar. In it; three tasks are determined: defining the research toolkit; synthesising the results; and presenting the main conclusions. The research goes through four sequential stages; as follows: First stage: Identifying the purpose of the study; Second stage: Developing a search protocol; Third stage: Conducting the search according to the created protocol; Fourth stage: Communicating the results obtained. Following the outlined research process; the review of the electronic Bulgarian scientific literature published in the period 2020-2026 shows that the deviation analysis is considered an important element of control. In several publications; the authors emphasise the role of this tool in comparing planned and actual results; as well as in assessing the effectiveness of decision-making. Despite these highlights; the analysis of the reviewed sources shows several essential research gaps. First; most studies analyse deviation analysis primarily in the context of budgetary control and management accounting; rather than as an independent tool within the controlling system. It can be concluded that the electronic Bulgarian scientific literature lacks in-depth studies that consider the deviations analysis as part of the integrated controlling system. Second; most publications are theoretical; presenting basic concepts; definitions; and methodological approaches. Relatively few studies analyse the practical application of deviation analysis in Bulgarian business organisations. Third; the reviewed literature shows a limited range of analysed tools; with the main focus on budget deviations and deviations in costs and revenues. The analysis of deviation in the context of productivity and its impact on the organisation's strategic management is not considered. The results of the study show that in the electronic Bulgarian scientific literature; several unexplored aspects remain related to the application of deviation analysis in management practice; its consideration in the context of strategic controlling; and its integration with modern controlling systems.

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