Счетоводство и дигитализация
Accounting and Digitalization
Collection of scientific reports
Contributor(s): Stoyan Stoyanov (Editor), Snejana Bacheva (Editor), Daniela Feschiyan (Editor), Rumiana Pojarevska (Editor), Daniela Petrova (Editor), Teodora Roupska (Editor)
Subject(s): Economy, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting; digitalization; online environment; electronic state exam
Summary/Abstract: The collection of scientific reports "Accounting and digitization" was issued with funds under the project NP-4-2020 "Research of the possibilities for applying an electronic state examination for the specialty "Accounting and Control", Bachelor's Degree, distance learning, organized by the departments "Accounting and Analysis" and "Financial Control" of the University of National and World Economy, Sofia, Bulgaria. The collection of scientific reports contains two parts – part one Plenary reports and part two Reports of the participants in the round table. The plenary reports are presented at the round table held on 14 December 2020 in the Large Conference Hall of the University of National and World Economy and online in the Teams platform.
- Print-ISBN-13: 978-619-232-469-8
- Page Count: 204
- Publication Year: 2021
- Language: Bulgarian
Предизвикателства при преподаването на счетоводство в онлайн среда
Предизвикателства при преподаването на счетоводство в онлайн среда
(Challenges in Teaching Accounting in Online Environment)
- Author(s):Daniela Feschiyan
- Language:Bulgarian
- Subject(s):Social Sciences, Economy
- Page Range:7-16
- No. of Pages:10
- Keywords:accounting, digitalization; online teaching; hygiene of online reading;
- Summary/Abstract:The plenary report presents a retrospective of online learning as a component of distance learning. The question of academicism and digitalization in accounting training is raised. Emphasis is placed on the requirements for high quality and consumer assessment in accounting training. The question of the hygiene of reading in the Internet is raised, provoked by some wrong formulations and definitions, models, methodologies contained in the vast flow of information. The advantages and disadvantages of online learning are structured and the question of choosing a strategy between the virtual university and the traditional academic training combining the possibilities and effects of certain online components is raised.
Електронни държавни изпити за специалност „Счетоводство“, ОКС бакалавър, рeдовна форма – опит от последните 5 години
Електронни държавни изпити за специалност „Счетоводство“, ОКС бакалавър, рeдовна форма – опит от последните 5 години
(Electronic State Exams for Specialty "Accounting", Bachelor's Degree, Regular Form – Experience of the Last 5 Years)
- Author(s):Teodora Roupska
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Higher Education , Accounting - Business Administration, ICT Information and Communications Technologies
- Page Range:17-21
- No. of Pages:5
- Keywords:specialty „Accounting“, electronic state exams;
- Summary/Abstract:This paper aims to present the experience of the Department of Accounting and Analysis in connection with the creation of opportunities, organization and conduct of electronic state exams for students majoring in Accounting, Bachelor’s degree, full-time education. Electronic state exams are conducted in accordance with the widespread use of computer technology in our lives. In the last five years, the Department of Accounting and Analysis has successfully used this opportunity, achieving equalization of the individual accounting disciplines in conducting an electronic state exam, avoiding mistakes in checking the work of students. The report presents the individual stages related to the organization and conduct of an electronic state exam for the specialty „Accounting“, Bachelor’s degree, full-time form of education. The main conclusions from the electronic state exams conducted so far for the students in the specialty „Accounting“, Bachelor’s degree, regular form of education is outlined.
Електронен държавен изпит – предизвикателства и приемливост
Електронен държавен изпит – предизвикателства и приемливост
(Electronic State Final Examination – Challenges and Acceptability)
- Author(s):Daniela Petrova
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Higher Education , ICT Information and Communications Technologies
- Page Range:23-28
- No. of Pages:16
- Keywords:electronic exam; online exam;
- Summary/Abstract:The subject of this report are the advantages and disadvantages of the electronic state exam and the opportunity to implement it with students majoring in „Accounting and Control“, distance learning. The main goal of the research is to establish the motives and possibilities for passing the electronic state exam, assessing both the readiness of the examiners and the attitude of the students. For this purpose, the requirements to the test form of the exam are analyzed, the advantages and disadvantages of the electronic exam and in particular the online electronic exam are presented and a survey was conducted with the students who are about to graduate in the next school year. The results show that the online electronic final examination is a preferred form by students, with the main advantages being its economy, environmental characteristics and the provision of peace of mind and the ability to concentrate. The management of the process of transition to an electronic test exam and in particular to an electronic online exam requires solving problems arising from the shortcomings of the test form, problems of methodological and technical nature, as well as those related to overcoming fraud.
Споделен опит и препоръки за дистанционно обучение в периода на Ковид 19
Споделен опит и препоръки за дистанционно обучение в периода на Ковид 19
(Shared Experiences and Recommendations for Distance Learning in the Covid19 Times)
- Author(s):Rosen Petkov
- Language:Bulgarian
- Subject(s):Social Sciences, Education, Higher Education , Distance learning / e-learning
- Page Range:39-43
- No. of Pages:5
- Keywords:distance learning; Covid19
- Summary/Abstract:COVID19 created the need for universities and institutions to move to online (distance) learning. To cope during this period, many universities had to draw up development plans to ensure that the quality of education continued to remain and did not decline as a result of this change. This article discusses our experience from the last year in which we made the transition to distance learning. This a personal based teaching experience by the authors during the last year of the pandemic, in U.S. based public institution, hit particularly hard by the virus. It appears, COVID19 is here to stay, at least in the next short run and therefore, we as academics needs to be continue to constantly improve the quality of our teaching. In his paper, we also provide recommendations for successfully completing future online classes.
Емпирично изследване на удовлетвореността на студентите от проведения държавен изпит на специалност „Счетоводство“, ОКС бакалавър, 2020 г.
Емпирично изследване на удовлетвореността на студентите от проведения държавен изпит на специалност „Счетоводство“, ОКС бакалавър, 2020 г.
(Empirical Study of Students‘ Satisfaction with the State Exam for the Specialty „Accounting“, Bachelor‘S Degree, 2020)
- Author(s):Borislav Boyanov
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Higher Education , Accounting - Business Administration
- Page Range:45-54
- No. of Pages:10
- Keywords:state exam; accounting; results
- Summary/Abstract:The results and conclusions from the empirical satisfaction of students from the state exam in the specialty „Accounting“, Bachelor‘s degree, 2020 are presented in the report. The object of research is the regular state exam of the specialty „Accounting“, Bachelor‘s degree, held in July 2020. The subject of this report is focused on student satisfaction with the preparation and conduct of the state exam in „Accounting“. The aim of the research is through the opinions, recommendations and attitudes received by the students regarding the state exam to achieve the feedback from the students to the teachers and to assess the degree of compliance „de jure“ and „de facto“ of the taught material, its assimilation by students and the actual results achieved.
Нематериалните активи в ерата на цифровизацията на бизнеса и на счетоводството
Нематериалните активи в ерата на цифровизацията на бизнеса и на счетоводството
(Intangible Assets in the Era of Business Digitisation and Accounting)
- Author(s):Roumiana Pozharevska, Snejana Bacheva
- Language:Bulgarian
- Subject(s):Economy, Accounting - Business Administration, ICT Information and Communications Technologies
- Page Range:57-64
- No. of Pages:8
- Keywords:intangible assets; intellectual property; digitalization; digital world; accounting
- Summary/Abstract:The thesis of the study presented in the report by the authors is that the development of digital technologies, leading to innovative ways of digital distribution and use of protected content, naturally give rise to new objects and business models that can and should find adequate recognition and representation in financial statements as intangible assets. The first aspect of the report is related to the debatable issues in the field of intellectual property and its protection in the digital age. The latest regulatory acts in the field have been studied. The opinions of leading specialists in the field of intellectual property have been studied and analyzed as well, which highlight a number of scientifically applied problems concerning intellectual property, its place in business, in the digital world and make proposals for their solution. The second aspect of the report is the presentation of discussion questions regarding the new intangible assets and the current scientifically applied problems in their accounting treatment. Solutions have been proposed for some of them.
Приложение на иновативни технологии при обучението по счетоводство в средното образование
Приложение на иновативни технологии при обучението по счетоводство в средното образование
(Application of Innovative Technologies in Accounting Training in Secondary Education)
- Author(s):Teodora Roupska, James Jolovski
- Language:Bulgarian
- Subject(s):Economy, Education, School education, Accounting - Business Administration, ICT Information and Communications Technologies
- Page Range:65-73
- No. of Pages:9
- Keywords:accounting; entrepreneurship; blended learning
- Summary/Abstract:The paper presents accounting concepts and competences set out in secondary education curricula. Innovative digital technologies used in their teaching are reviewed.
Историческа ретроспекция и тенденции в развитието на Националните счетоводни стандарти в България
Историческа ретроспекция и тенденции в развитието на Националните счетоводни стандарти в България
(Historical Retrospection and Trends in the Development of the National Accounting Standards in Bulgaria)
- Author(s):Kameliya Savova
- Language:Bulgarian
- Subject(s):Economy, Accounting - Business Administration
- Page Range:75-86
- No. of Pages:12
- Keywords:National Accounting Standards; Accountancy Act; Bulgaria; categories of enterprises; International Financial Reporting Standards
- Summary/Abstract:The article presents the origination, the development, the application and the perspectives of the National Accounting Standards in Bulgaria.
Възможности за прилагане на електронни тестове при оценяване на знанията и уменията на студентите по счетоводство
Възможности за прилагане на електронни тестове при оценяване на знанията и уменията на студентите по счетоводство
(Possibilities for Applying Electronic Tests When Assessing the Knowledge and Skills of Accounting Students)
- Author(s):Svetlozar Stefanov
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Higher Education , Accounting - Business Administration
- Page Range:87-92
- No. of Pages:6
- Keywords:assessment; knowledge; skills; accounting; computer tests
- Summary/Abstract:This report attempts to review some issues of concern in the assessment of accounting students’ knowledge and skills at the comprehensive state examination. The opportunities for assessment of students’ knowledge and skills through the use of web-based online tests are the subject to review. The report outlines the advantages and disadvantages of different types of test questions in assessing students’ knowledge and skills. The emphasis is placed on the search for opportunities to achieve an objective assessment of students’ knowledge and skills at the comprehensive state examination in the field of study, through the use of computer tests.
Независим финансов одит на финансовите отчети на застрахователите в условия на дигитализация
Независим финансов одит на финансовите отчети на застрахователите в условия на дигитализация
(Independent Financial Audit of Insurers’ Financial Statements under the Conditions of Digitalization)
- Author(s):Maia Natchkova
- Language:Bulgarian
- Subject(s):Economy, Accounting - Business Administration
- Page Range:93-99
- No. of Pages:7
- Keywords:digitalization; insurers; independent financial audits; financial statements
- Summary/Abstract:Under the conditions of global health crisis due to the announced pandemic of COVID-19, the economic relations under the conditions of digitalization have developed rapidly at global level. Certified public accountants – registered auditors have to answer an important question, which has become their key objective, and namely: ‘How should they perform the independent financial audit of insurers’ financial statements under the conditions of digitalization, in order to keep the main objective and task of the audit, how to justify their audit opinion and how to prevent the appearance of individual errors, misstatements and bad audit practices?’ In order to achieve this objective under the conditions of digitalization of the independent financial audit, registered auditors need to use specific approaches, procedures, methods, rules and audit standards, other than those they already know and apply, which however should not be in violation of the established quality standards developed on the basis of the International Accounting Standards (IAS) and the International Code of Ethics for Professional Accountants. Due to the development of globalization and the merger of insurance markets as a result of the new international regulation regimen of the insurance business and the changed national requirements of the state insurance supervision under the conditions of global health crisis, the registered auditors face the need to design new, digitalized methods and methodology for performance of independent financial audit of insurers’ financial statements.
Анализът на паричните потоци на предприятието в условия на дигитализация
Анализът на паричните потоци на предприятието в условия на дигитализация
(Analysis of Entity’s Cash Flows under the Conditions of Digitalization)
- Author(s):Rositsa Ivanova
- Language:Bulgarian
- Subject(s):Economy, Accounting - Business Administration
- Page Range:101-109
- No. of Pages:9
- Keywords:digitalization; business; analysis; cash flows; solutions
- Summary/Abstract:Digital transformation is a strategic issue related to the use of various digital tools and technologies, such as scanning, computer networks, internet, satellite, social media, etc. These allow to process, store and transfer information to the users, irrespective of their location. Digitalization gives entities the opportunity to develop new and to build-up existing processes. In the existing situation of pandemic, healthcare and economic crises due to COVID-19, digitalization becomes a first ranking priority for many entities. This is due to the fact that by means of digitalization of the business processes in their activity, entities have the objective ability to overcome the dependence on their geographic location and the remoteness of suppliers, customers and markets. Thus, entities are able to develop timely and adequate measures upon the occurrence of negative trends in the development of the dynamic and competitive market that is characterized with some degree of entropy. This publication explains the nature of digitalization, the advantages of its introduction, as well as the requirements in the process of entities’ digitalization. In this context, it highlights some opportunities for application of digitalization in the field of accounting and financial and business analysis of the entities.The specific object of study covers the opportunities for digitalization of the cash flow analysis on the basis of the entity’s statement of cash flows. The publication outlines the options for binding the information in the statement of cash flows with the cash flows analysis methods. Thus, information provision, analysis methods, analysis results and management decision-making process may be connected in a common system. The cash movement data from the business plan – in aggregate and by types of entity’s activities, may be successfully inbuilt in this system.
Финансовите отчети на застрахователните дружества в България – тенденции и развитие
Финансовите отчети на застрахователните дружества в България – тенденции и развитие
(Financial Statements of Insurance Companies in Bulgaria – Trends and Development)
- Author(s):Atanaska Filipova-Slancheva
- Language:Bulgarian
- Subject(s):Economy, Accounting - Business Administration
- Page Range:111-138
- No. of Pages:28
- Keywords:insurance companies; financial statements; characteristics; trends and development
- Summary/Abstract:For the periodic presentation (recognition) of the elements, such as assets, liabilities, equity, income and expenses, the insurance companies prepare general purpose financial statements. General purpose financial statements (or financial statements) are those that aim to meet the needs of users who are not in a position to request statements and that they meet their specific information needs. The main purpose of the report is to investigate and present the trends in the presentation of financial statements of insurers in Bulgaria, after 1989, when country accepts market economy. The main characteristics of the financial statements of the insurers per respective period is outlined. The methodology used includes a review of the legislative framework and practice in presenting the financial statements of insurers per period. Based on the historical-logical analysis, the main characteristics of the financial statements of insurers are formulated. The main conclusion is that the dynamically developing socio-economic relations affect the standardization of general-purpose financial statements of insurers, with a trend to extra complicate and increase the requirements for their presentation.
Съвременни подходи при представяне на дисциплината финансово счетоводство
Съвременни подходи при представяне на дисциплината финансово счетоводство
(Modern Approaches for Teaching Financial Accounting as University Accounting Subject)
- Author(s):Maria Markova
- Language:Bulgarian
- Subject(s):Social Sciences, Economy, Education, Higher Education , Accounting - Business Administration
- Page Range:139-148
- No. of Pages:10
- Keywords:financial accounting; financial reporting; accounting education
- Summary/Abstract:The aim of this report is to present some guidelines in relation to changes in the way of teaching Financial Accounting in the context of the requirements of the world-renowned organizations such as ACCA and ICAEW with respect to the digital necessities of the present society.
Разпределяне на справедлива стойност по отделните компоненти на доходоносни активи
Разпределяне на справедлива стойност по отделните компоненти на доходоносни активи
(Allocation of Fair Value to the Individual Components of Income-Generating Assets)
- Author(s):Kalina Kavaldzhieva
- Language:Bulgarian
- Subject(s):Economy, Accounting - Business Administration
- Page Range:149-158
- No. of Pages:10
- Keywords:valuation; excess earnings; separate assets; fair value; market value; management
- Summary/Abstract:In the financial statements, usually activate the profitable ones with those recorded at fair value. In the following case, these profitable ones activate the creation in combination to generate the income. It is applied to the technique – the approach for entering the fair value is regular in order to limit the due value between the individual components of these activated ones. As a result, you will be able to make adequate financial and management decisions. The main goal: of each enterprise is to measure and reflect correctly, honestly and fairly activated in the balance sheet of the company. The fair value of profitable triggers (eg, a combination of land, buildings, machinery, trademark, reputation) is influenced by the various components that create specific activated. In the implementation of their maintenance it is necessary to comply with all applicable valuation standards – BSO, EVS, IVS, Regulation 575, as well as the EU Directive and the Law on Mortgage Lending in Bulgaria.
Единния европейски електронен формат на финансовите отчети – предопределеност и предизвикателство за одиторите
Единния европейски електронен формат на финансовите отчети – предопределеност и предизвикателство за одиторите
(European Single Electronic Format – а Challenging Change for Auditors)
- Author(s):Iavor Bachev
- Language:Bulgarian
- Subject(s):Economy, Accounting - Business Administration
- Page Range:159-164
- No. of Pages:6
- Keywords:financial statements; preparation; ESEF
- Summary/Abstract:From 1.01.2020 all public companies in Bulgaria are obliged to prepare and submit their financial statements following the the European Single Electronic Format (ESEF). In this report, an attempt will be made to define what necessitated this change. and what will be the challenges related to this change for the auditors in Bulgaria.
Ефектите от пандемията Covid-19 върху финансовите отчети за 2020 г. на италианските дружества
Ефектите от пандемията Covid-19 върху финансовите отчети за 2020 г. на италианските дружества
(The Effects of the Covid-19 Pandemic on the Financial Statements for 2020 of Italian Companies)
- Author(s):Vanina Dangarska
- Language:Bulgarian
- Subject(s):Economy, Accounting - Business Administration
- Page Range:165-170
- No. of Pages:6
- Keywords:Covid-19 pandemic; going concern; amortization; Italy
- Summary/Abstract:The purpose of the report is to summarize two of the most important provisions introduced by the Italian legislator in 2020, directly affecting the preparation of the financial statements of companies that do not apply international accounting standards. These provisions temporarily revolutionize the concept of financial statement, transforming it from a document providing information about financial position of the entity into an instrument of economic policy, aimed at artificially maintaining the activities of entities, even if there are no real prerequisites for its continuation.
Специфики на счетоводната система на държавния бюджет
Специфики на счетоводната система на държавния бюджет
(Particularity of the Accounting System of the State Budget)
- Author(s):Galina Vasileva
- Language:Bulgarian
- Subject(s):Economy, Accounting - Business Administration
- Page Range:171-178
- No. of Pages:8
- Keywords:accounting system; state budget; public sector
- Summary/Abstract:The current work considers the characteristics and the specifics of the accounting system of the state budget with accent on the the necessity of accounting information for the action of the state budget. The aim of the study is to present the current normative regulation and organization of the accounting system of the state budget. The essence and the function of the state budget are presented. The normative regulation of the accounting systemof the state budget is analized and the key role of the accounting by the maintenance of the fiscal policy. The research methodology is based on the general principles of knowledge, applying the historial – logical method, the methods of analysis and synthesis, comparability, normative approach, systematic approach.
Ролята на актюерите в застрахователната отчетност в условията на дигитализация
Ролята на актюерите в застрахователната отчетност в условията на дигитализация
(The Role of Actuaries in Insurance Reporting in the Context of Digitalization)
- Author(s):Simeon Grigorov
- Language:Bulgarian
- Subject(s):Economy, Accounting - Business Administration
- Page Range:179-186
- No. of Pages:8
- Keywords:insurances; actuaries; digitalization
- Summary/Abstract:Actuaries have always played an important role in providing effective management systems. In fact, the role of actuaries is becoming even more important than ever in the digital age. Today, insurance companies have to deal with huge amounts of data and ever-changing techniques for their analysis. Actuaries have extensive experience in data management and analysis and can therefore provide a quality measure through expert technical advice at a time when this is needed more than ever. In addition, due to their strong analytical capabilities, actuaries can play an important role in new digital ecosystems by providing expertise in modeling and optimizing forecasts to support faster and smarter business risk solutions in all industries.
Кратък очерк за новото и предстоящото в счетоводството, одита и надзора
Кратък очерк за новото и предстоящото в счетоводството, одита и надзора
(A Short Essay on the New and Upcoming in Accounting, Auditing and Oversight)
- Author(s):Yasen Kirov
- Language:Bulgarian
- Subject(s):Economy, Accounting - Business Administration
- Page Range:187-194
- No. of Pages:8
- Keywords:audit; accounting; standardization; going concern; analytical accounting; government grants; integrated reporting; Еuropean single electronic format; audit oversight
- Summary/Abstract:This essay aims to review the appropriate use in practice and audit of the going concern principle in the context of the Kovid-19 pandemic; the need for analytical reporting and disclosures related to government grants; review and analysis of future processes in accounting and auditing related to integrated reporting and the European single electronic format; the possibilities of preliminary control and the good practices in the audit oversight.
Анализ и оценка на рентабилността на нематериалните активи
Анализ и оценка на рентабилността на нематериалните активи
(Analysis and Evaluation of the Profitability of Intangible Assets)
- Author(s):Teodora Roupska, Kalina Kavaldzhieva, Petko Ganchev
- Language:Bulgarian
- Subject(s):Economy, Accounting - Business Administration
- Page Range:195-203
- No. of Pages:9
- Keywords:fixed intangible assets; profitability
- Summary/Abstract:The role of the intangible assets as resources of the enterprise is growing in the current socio-economic situation as they occupy an increasing share of the enterprise’s assets. This is especially true for the enterprises in various creative, cultural and technological sectors of the economy, where the intangible assets play a major role. In this regard, the importance of profitability analysis and valuation of the fixed intangible assets is growing. In the case of profitability, we present profitability indicators calculated based on fixed intangible assets with their respective detailing. It is also proposed to determine the fair (market) value of the fixed intangible assets in the calculation of profitability to obtain real profitability. Two methods specific to determining the fair value of the fixed intangible assets are considered.