Year 2024, Issue 3
Date published30.9.2024
Table of content
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Atanas Atanasov, Galina Chipriyanova, Desislava Aleksandrova
Challenges in the Development of the Accounting Information System of Public Enterprises Listed on the BSEJEL: M41Keywords: public enterprises listed on the BSE, accounting information system (AIS), regulations, environmental and social reportingSummary: The significance of the accounting system of public enterprises listed on the BSE, in its entirety, is of fundamental importance for the economic and financial development of the country. It plays a key role in the management of... The significance of the accounting system of public enterprises listed on the BSE, in its entirety, is of fundamental importance for the economic and financial development of the country. It plays a key role in the management of these enterprises, their relationships with investors and society, as well as in risk management and compliance with regulatory requirements. This study aims to identify the specific characteristics of accounting for enterprises of public interest. The following tasks are addressed in the paper: 1) the requirements for accountability and transparency in the context of improving their accounting practices are examined; 2) special attention is paid to ethics within the functioning of the accounting information system (AIS) in the management of the enterprise of public interest; 3) a review of the reporting of enterprises in relation to sustainability is carried out. The thesis defended in the paper is that an effective and efficient accounting system contributes to the sustainability and success of public enterprises and enhances trust in the investment environment of the country.DOI: https://doi.org/10.58861/tae.di.2024.3.01 -
Marusya Smokova Stefanova, Margarita Bogdanova, Evelina Parashkevova Velikova, Elitsa Krasteva, Mariela Stoyanova, Lyubomira Todorova
Best Practices for Gamification in Cultural Heritage: Bulgarian ExperienceSummary: Gamification has gained significant attention in recent years. Even the cultural heritage has not been unnoticed and various gamification techniques have been applied for different purposes. Bulgaria is among the countries with... Gamification has gained significant attention in recent years. Even the cultural heritage has not been unnoticed and various gamification techniques have been applied for different purposes. Bulgaria is among the countries with prominent interest in the matter. Although some successful initiatives have been carried out and are still implemented, there is a lack of systemised knowledge for what does not work well and why, which will help practitioners, researchers, public and local authorities in avoiding making the same mistakes in the future. The objective of the paper is to identify best practices for gamification in Bulgarian cultural heritage. The objective is addressed by providing a context specific framework for selecting best practices on gamification in Bulgarian cultural heritage. Based on a set of 12 gamification criteria and 9 impact criteria and by keeping to a 3-stage procedure, the first two top-rated initiatives have been selected as best practices and briefly described.DOI: https://doi.org/10.58861/tae.di.2024.3.02 -
Galina Chipriyanova, Niya Marinova
The Role and Significance of Internal Audit in Energy Sector ÅnterprisesJEL: Ì41Keywords: internal audit, energy sector enterprises, strategic and annual audit plans, audit universe, audit strategySummary: The internal audit in enterprises within the “Energy” sector, where the Bulgarian state is the principal, is an essential mechanism for ensuring transparency, accountability and efficiency in the management of state resources. This... The internal audit in enterprises within the “Energy” sector, where the Bulgarian state is the principal, is an essential mechanism for ensuring transparency, accountability and efficiency in the management of state resources. This study aims to assess the effectiveness of internal control systems and provide an overview of audit activities, results and recommendations for improvement. To achieve this goal, the following tasks are addressed: 1) examining the scope and significance of internal audit in enterprises within the “Energy” sector, 2) analyzing the strategic and annual audit plans, developed based on risk assessment and the priorities of these enterprises; 3) attempting to identify the audit universe, including defining and classifying all areas subject to audit; 4) paying particular attention to the audit strategy (the approach to conducting audit activities) and the distribution of audit personnel in the context of optimal allocation of audit resources. The research defends the thesis that internal audit supports the sustainable development and efficiency of the energy sector by strengthening public trust in institutions and ensuring the good management of public resources.DOI: https://doi.org/10.58861/tae.di.2024.3.03 -
Elitsa Dimova
The Technological Age – Counterpoint of Man as Non-ManJEL: ZO33Summary: Globalism has changed the world beyond recognition by forcefully establishing a new paradigm and definition of a human being. Digitization, which is part of the globalization process, has also been called the "fourth industrial... Globalism has changed the world beyond recognition by forcefully establishing a new paradigm and definition of a human being. Digitization, which is part of the globalization process, has also been called the "fourth industrial revolution". It forms new social relations quite quickly, equipped with a new conceptual apparatus. A consequence of this is that technology is globalizing all types of data, including personal data, making it available to companies and turning it into a commodity. In the last 20-30 years and in the last two years and the COVID-19 pandemic, nanotechnologies have entered medicine that change the internal bio-environment of the human organism. They are aimed at improving the health of the individual. But one of the aspects of their application is gene editing, which in relation to the protection of human rights, turns out to be a shady practice. This applies to all living organisms on the planet, not only to humans, and the consequences drastically affect the foundation of existence itself. The analysis in the article is also focused on the so-called "fifth freedom" in the European Union or free movement of data as part of AI regulation. It raises the question of whether the concept of human needs to be redefined and whether the term "non-human" can be used when tampering with sensitive DNA-related data, modifying it and using it as a commodity.DOI: https://doi.org/10.58861/tae.di.2024.3.04 -
Tamara Kalistratova
Burn Out in Middle Management and its Prevention in The Context Of Remote WorkSummary: The shift to remote working has a significant impact on the way people work, especially middle managers who play a pivotal role in organizations. There is broad consensus that they have key responsibility in implementing strategies... The shift to remote working has a significant impact on the way people work, especially middle managers who play a pivotal role in organizations. There is broad consensus that they have key responsibility in implementing strategies and in terms of operations and organizational culture. The analysis suggests a competing mediating effect of role switching on the relationship between job stress and well-being. The study also provides theoretical and practical implications for human resource management and the design of flexible work policies from a sustainability perspective.DOI: https://doi.org/10.58861/tae.di.2024.3.05