ACCOUNTING AND CONTROL: TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITY

2025 - 2025

Current editor(s): Nadezhda Popova-Yosifova

From University of Economics Varna
Contact information at EDIRC.
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2025, issue 1

ACCOUNTING, INDEPENDENT FINANCIAL AUDIT AND SUSTAINABILITY REPORTING (SOME CRITICAL REMARKS ON LEGISLATIVE CHANGES) pp. 12-20

Anton Svrakov

About the Contribution of Professor Geno Genov to Accounting Science pp. 21-32

Nadezhda Popova-Yosifova

Challenges in training sustainability auditors pp. 33-41

Snejanka Basheva and Georgi Stoyanov

On the choice between a state exam and a thesis defense upon graduation in the educational and qualification degree "Master" in Accounting pp. 42-46

Atanas Atanasov

Application of the electronic textbook in the preparation of accounting students in distance education pp. 47-51

Svetlozar Stefanov

Technological Innovation in the Accounting pp. 52-59

Miglena Trencheva

The Two Paths for Digital Assets pp. 60-64

Iva Moneva

The ESG reporting: challenges and opportunities pp. 65-73

Petya Petrova

Accounting models for reporting the management aspect of enterprise sustainability pp. 74-81

Rositsa Ivanova

Leasing and non-leasing components in leasing contracts pp. 82-87

Slavi Genov

Application of the DuPont Model for Assessing the Profitability of the Bulgarian University Hospitals pp. 88-93

Lyubomira Koeva-Dimitrova and Mincho Minev

Conceptual issues of improving the educational process in accounting business analysis pp. 94-98

Marko Timchev

Problems of accounting business analysis in a balanced system of indicators pp. 99-106

Marko Timchev

On the Need to Establish a European Union Authority for Combating Money Laundering and Terrorist Financing (AMLA) pp. 107-114

Emil Asenov

Financial frauds and crimes committed by the enterprises as a result of the implemented social policies for sustainability pp. 115-122

Maia Natchkova

From Professional Competence to Professional Contingency in Financial Control pp. 123-130

Silviya Kostova

Challenges of Using AI in Tariff Classification of Goods for Customs Purposes pp. 131-137

Momchil Antov

Implementation of Artificial Intelligence in Financial Reporting pp. 138-144

Gergana Tsoncheva-Petkova and Iliyan Hristov

The transformation of accounting in the context of the use of digital technologies pp. 145-152

Ralitsa Dancheva

Corporate Sustainability Reporting – Between Politics and Reality pp. 153-162

Atanas Atanasov

Relationship between Risk Management and Resilience pp. 163-172

Plamena Nedyalkova

Financial Health of Municipalities in Bulgaria – Problems and Challenges pp. 173-179

Diyana Ivanova

Trends in the Development of Tax Control over Gambling: A Bibliometric Analysis pp. 180-188

Zhelyo Zhelev

The Cash Flow Statement: Between Traditions and Modern Challenges pp. 189-197

Petya Petrova and Albena Haralampieva

Moral-ethical values of individuality in the context of modern processes of digitalisation pp. 198-204

Veselin Dekov

Tax treatment and accounting practices of triparty operations in the European union pp. 205-213

Marii Stoyanov

VAT taxation of e-commerce pp. 214-222

Radost Kraleva

Global minimum tax – the largest tax reform in history pp. 223-229

Semra Gyokche

Professional Accountants at the Core of Sustainable Organizations pp. 230-237

Vesna Nencheva

Integrated reporting: content, conceptual framework, and benefits pp. 238-245

Hristiyan Stoyanov

Artificial intelligence in the field of internal audit pp. 246-253

Vanya Hristova

Adoption of new IPSAS Standards. Challenges pp. 254-258

Martin Nikolov

New International Financial Reporting Standards – IFRS 18 pp. 259-264

Nikolay Yovchev