За необходимостта от промяна на наименованието на специалност "Счетоводство" на "Счетоводство и одит"
On the Necessity of Renaming the "Accounting" Program to "Accounting and Audit"

Author(s): Daniela Feschiyan, Nikolay Oresharov, Radka Andasarova
Subject(s): Social Sciences, Economy, Education, Business Economy / Management, Higher Education , Accounting - Business Administration, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: accounting; auditing; public sector; financial reporting
Summary/Abstract: On 25.02.2025, during a meeting of the Department of Accounting and Analysis, the Head of the Department, Prof. Dr. Daniela Feschiyan, raised the issue of renaming the program „Accounting“ to „Accounting and Audit“ with an emotional speech that highlighted the importance of the department and the program for the UNWE and Bulgaria as well as objective necessity for a timely update of the name. In her speech, Prof. Feschiyan outlined the incompleteness of the program’s current name and the absence of a significant aspect that accounting activity inherently contains but is not reflected in the name. The need for change is based on newly emerging regulatory requirements, regulated in the primary law governing accounting activity in our country – the Accountancy Act. The significance of the accounting profession was emphasized by Prof. Feschiyan with the argument that in the recent history of Bulgaria after 1989, Bulgaria is the only country in Europe where the Accounting Act was adopted before the Commerce Act. This highlights the importance of this law for our overall regulation of economic activities in the country, in which accounting activities hold a leading place. This report justifies the necessity and urgency of renaming the program „Accounting“, OCS „Bachelor“, full-time study and OCS „Master“, full-time study, two and three semesters from the previous name „Accounting“ by supplementing it with „Accounting and Audit”.

• Details
• Contents