Традиции в българската счетоводна практика относно новите европейски законодателни изисквания за социалната отчетност
Traditions in Bulgarian Accounting Practice Regarding the New European Legislative Requirements for Social Reporting

Author(s): Mariya Vlaeva
Subject(s): Economy, Law, Constitution, Jurisprudence, Business Economy / Management, Accounting - Business Administration, Socio-Economic Research, EU-Legislation
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accountability; social orientation; result of the activity
Summary/Abstract: This report examines historically since the Renaissance, as well as in the early 1930s. of the 20th century, the Bulgarian accounting reporting on the achieved results of the activity. Examples are shown from the first Bulgarian accounting book "Diplografiya ili kak sya dryzhyaty targovskay knigay" by Karaminkovi Brothers and from two published Reports of the Bulgarian Evangelical Charitable Society for 1929/1930 and 1932/1933. With the mentioned examples, it is shown that the reflection of results with a social determination is not something new in Bulgarian accounting reporting. The European requirements for social responsibility, introduced in the last 10-15 years, and the need to announce the achieved results with a social orientation to the various business and non-profit organizations in Bulgaria have roots, albeit in their infancy, at the birth of the Bulgarian school of accounting.

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