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  Challenges in the Development of the Accounting Information System of Public Enterprises Listed on the BSE

  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 ... 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.

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  Best Practices for Gamification in Cultural Heritage: Bulgarian Experience

  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, ... 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.

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  Burn Out in Middle Management and its Prevention in The Context Of Remote Work

  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 ... 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.