 The Beginning of Independent Financial Control in Bulgaria – from the Influences of the Modern World towards a National ModelIvan Roussev () Economic Alternatives, 2023, issue 4, 670-686 Abstract: The paper analyzes the scientific works of Prof. Dobrev from the 1920s and the early 1930s - the time when he developed the concept of the establishment of the institution of independent financial control in Bulgaria. On the basis of this analysis, the following conclusions are drawn: strong influence of the Continental School (that of Germany, in particular) on the emergence and initial development of Bulgarian independent financial control; the characteristics of the “Bulgarian model†; in Bulgaria (contrary to Western countries), first the institution, regulated by law, is established and only then the practice of the public accountant profession begins; strong state control over the activities of the Institute of Sworn Expert Accountants and the profession - something that has been lacking in other countries to date. The article offers explanations for these features of the “Bulgarian model†. The public accountant profession was an outstanding manifestation of Bulgarian economic and social modernization in the first half of the 20th century. Keywords: independent financial control; Anglo-Saxon School; Continental School; economic modernization (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:nwe:eajour:y:2023:i:4:p:670-686 Access Statistics for this article More articles in Economic Alternatives from University of National and World Economy, Sofia, Bulgaria Contact information at EDIRC. |
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