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  Specificity of The Digitalization of the Training in Accounting, Bachelor’s Degree

  A key commitment in digitalization is the integration of digital technologies in existing learning processes to add more value to the educational product. The digitalization of accounting training favors its development as a process based on meaningful learning activities that take place in an interactive environment and on specific work ... A key commitment in digitalization is the integration of digital technologies in existing learning processes to add more value to the educational product. The digitalization of accounting training favors its development as a process based on meaningful learning activities that take place in an interactive environment and on specific work situations about accounting practice. Special attention is paid to determining internal factors for the success of this process, such as the presence of strong leadership, defined strategic goals of digitalization, creation of new working models and finding the right digital tools. Three main options for further digitalization of accounting training are presented as in parallel the research analyzes the possibilities of the applicable digital tools.

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  Income Inequality in Bulgaria in the Period 1993-2019 – Decomposition by Income Sources

  Income inequality is a result from an unequal distribution of different types of incomes forming total household income. The aim of the paper is to find which income sources are the main drivers for rising inequality in Bulgaria for the last 25 years by using income inequality decomposition. The results show that wages has the biggest and growing ... Income inequality is a result from an unequal distribution of different types of incomes forming total household income. The aim of the paper is to find which income sources are the main drivers for rising inequality in Bulgaria for the last 25 years by using income inequality decomposition. The results show that wages has the biggest and growing importance for the overall inequality. Most unequal distributed incomes are those from property, but they have an insignificant role for the rising overall inequality because of the small share in total household income. Incomes that mitigate income inequality are the social transfers, but their effect varies depending on the type of transfer.

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  Why and How to Evaluate the "New" Governance Sustainability of Agriculture

  In Bulgaria, like in many other countries, there is practicaly no studies on the governance sustainability of agriculture and its importance for overall agricultural development. This study tries to fill the gap and suggesrs a holistic framework for understanding and assessing the governance sustainability of Bulgarian agriculture. The new ... In Bulgaria, like in many other countries, there is practicaly no studies on the governance sustainability of agriculture and its importance for overall agricultural development. This study tries to fill the gap and suggesrs a holistic framework for understanding and assessing the governance sustainability of Bulgarian agriculture. The new approach is “tested” in a large-scale study to assess the governance sustainability of Bulgarian agriculture at national, sectoral, regional, ecosystem and farm levels. It is proved that it is important to include the "missing" Governance Pillar in the assessment of the integral sustainability of agriculture and the sustainability of agricultural systems of different types. The multi-principal, multi-criteria and multi-indicator assessment of the governance sustainability of Bulgarian agriculture found out that the overall sustainability is at a “good” but close to the “satisfactory” level. In addition, there is a significant differentiation of the levels of integral governance sustainability of the different types of agro-systems in the country. Moreover, the individual indicators with the highest and lowest sustainability values determine the “critical” factors enhancing and deteriorating the particular and integral governance sustainability of the evaluated agro-system. Given the importance of holistic assessments of this type for improving agricultural sustainability in general, and the governance sustainability of agriculture in particular, they should be expanded and their accuracy and representativeness improved. The later requires increasing precision by increasing the surveyed farms and stakeholders, and using more "objective" data from surveys, statistics, professional experts in the field, etc.