CHALLENGES IN ACCOUNTING TRAINING IN HIGHER EDUCATION INSTITUTIONS IN BULGARIA IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

Iliyana Ankova ()
Additional contact information
Iliyana Ankova: Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski

Yearbook of the Faculty of Economics and Business Administration, Sofia University, 2022, vol. 21, issue 1, 5-25

Abstract: Universities play a fundamental role in coping with global challenges in sustainable development. The problems, faced by higher education in its aims to implement the principles of sustainability in educational programs, are extensively debated in the literature, and in this article they are examined in the context of Bulgaria. Sustainable development alters the role of the accountant. Future accounting specialists need to acquire competencies in the field of sustainable development. In order to develop a competency framework, applicable to higher accounting education in Bulgaria, a study of competency frameworks of international professional accounting organizations was conducted. The study has revealed that such integration is possible. However, it directs to the need for preliminary research and analysis in several directions, which would allow universities in Bulgaria to build a competency model for accounting training and determine the scope and content of the courses taught. The study is part of the author's project on the development of a competency framework of accounting education in Bulgarian universities.

Keywords: accounting education; sustainable development; challenges; competency framework. (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.feba.uni-sofia.bg/sko/yrbook/Yearbook21-01.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sko:yrbook:v:21:y:2022:i:1:p:5-25

Access Statistics for this article

More articles in Yearbook of the Faculty of Economics and Business Administration, Sofia University from Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria Contact information at EDIRC.
Bibliographic data for series maintained by Prof. Teodor Sedlarski ().