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Galya Ivanova Kuzmanova, Atanas Atanasov, Marin Marinov, Galina Chipriyanova, Ralitsa Dancheva
DIGITAL TRANSFORMATION OF REPORTING-RELATED PROCESSES IN BULGARIAN ENTERPRISES (CONCEPTS AND REALITIES)
Abstract:
The study presents the use of digital technologies to improve the accuracy, efficiency, and accessibility in the context of the digital transformation of reporting-related processes in enterprises in the Republic of Bulgaria. This transformation includes automating data entry, using advanced analytics, and leveraging artificial intelligence-driven tools to optimize workflows. This changes both the way enterprises collect and analyze data and the way they report, which in turn leads to improved decision-making. The aim of the study is to examine the current state of the use of digital technologies in reporting activities of Bulgarian enterprises and the attitudes towards the implementation of new technologies in their reporting activities. The methods of analysis and synthesis, scientific observation, induction, deduction, structured interview, Crosstabs, SWOT Analysis, etc. were used in conducting the study. The strengths, weaknesses, opportunities and threats of digital transformation of processes related to reporting are highlighted. Based on the analysis of the results of structured interviews, the problems in the implementation and use of digital technologies in reporting activities and the attitudes of small, medium and large enterprises in Bulgaria are outlined.
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Silviu Miloiu, Atanas Atanasov, Galina Chipriyanova, Radosveta Krysteva Hristova
THE GREEN AND SOCIALLY RESPONSIBLE BUSINESS IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT
Abstract:
The green and socially responsible business, in the context of environment and resource protection, improving the quality of life for workers and employees at the corporate level and of the society as a whole, and oriented towards sustainable economic development, finds expression in the full integration of economic, environmental and social commitments of companies in the course of their business activities, in their interactions with the environment, and in their relationships with personnel, contractors and society. The thesis defended is that environmental protection and the implementation of socially responsible practices by companies can be successfully achieved with an effective management system that is tailored to the specific nature of the business and the best practices in the field, and with the support of an environmentally and socially responsible leader. The results of the study find an expression in revealing the process of transformation: "traditional business model - green and socially responsible business", highlighting the importance of turning companies into green and socially significant organizations with a good reputation.
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Atanas Atanasov
CONTEMPORARY CONTENT AND RESTRICTIVE MOMENTS REGARDING DOCUMENTING IN ACCOUNTING
Abstract:
This article researches the contemporary content and restrictive moments regarding documenting in accounting. It analyses and delineates the specific aspects of accounting documentation. It also makes an attempt to highlight the specific characteristics of documenting in accounting, as emphasis is placed on its key role in the reporting process of a company. It also clarifies the leading theoretical and applied significance of documenting as an element of accounting methodology.
Finally, a conclusion is drawn that, despite the constant dynamics and development of social and economic relations, the documenting of accounting transactions and processes is still a reliable source of information about the assets and the activities of a company. This determines the substantiated attempts towards its permanent improvement by building an information system for the accounting unit and is a prerequisite for the construction of an orderly and adequate accounting system for timely and complete encapsulatioin of the assets and the financial state of a company.
