DIGITAL TRANSFORMATION OF THE GENERAL LEDGER PROCESS IN UNIVERSITIES: PROBLEMS AND POSSIBLE SOLUTIONS

Ivan Kuyumdzhiev () and Andriyana Andreeva ()
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Ivan Kuyumdzhiev: University of Economics - Varna
Andriyana Andreeva: University of Economics - Varna

THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY, 2022, vol. 5, issue 1, 340-350

Abstract: In this paper some topical issues related to the general ledgers in higher education institutions are raised. The topic is considered interdisciplinary, on the one hand with regard to its legal framework and the need to adapt it to the process of digitalization in the field of higher education, and on the other hand considering the process of servicing ledgers and their digital transformation. As a result of the study, the main problems in the digitalization process of ledgers are identified, but possible solutions are also proposed.

Keywords: ledgers; digitization; higher education institutions (search for similar items in EconPapers)
JEL-codes: K00 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:vra:lbcs20:y:2022:i:1:p:340-350

DOI: 10.36997/LBCS2022.34

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