Business Management

More titles

• 

  THE ADMINISTRATIVE CAPACITY INDEX OF STATE ADMINISTRATION

  This paper is based on a research conducted among 80 administration groups of the executive authority. The aim of the survey was to measure the administrative capacity of those groups by 44 indicators. Respondents were selected according to the structure of the state administration formed by the number of employees in each unit of administration. ... This paper is based on a research conducted among 80 administration groups of the executive authority. The aim of the survey was to measure the administrative capacity of those groups by 44 indicators. Respondents were selected according to the structure of the state administration formed by the number of employees in each unit of administration. The findings of the research were analysed by computing the average values of the scores of capacity; by employing average weighted values and by determining the uncertainty factor when assessing the capacity of different structures of state administration. We have designed a new, aggregate index for measuring administrative capacity – the Index of the administrative capacity of state administration for good governance. By employing that index, we are able to monitor the systematic progress in terms of current concepts about administrative capacity, applicable to the entire system of state administration.

• 

  POSSIBILITIES FOR OPTIMIZING THE REPORTING OF MONETARY FUNDS IN THE BANK ACCOUNTS OF BUDGETARY ORGANIZATIONS

  A survey of the used models of accounting reporting of public sector funds in banks has found that it is necessary to achieve a bigger correspondence between the content of the reported item and the definitions established by the theory, practice and legislation in the field of accounting. The study offers effective possibilities for optimization ... A survey of the used models of accounting reporting of public sector funds in banks has found that it is necessary to achieve a bigger correspondence between the content of the reported item and the definitions established by the theory, practice and legislation in the field of accounting. The study offers effective possibilities for optimization of the reporting of the budgetary organizations monetary funds in banks through the use of an appropriate system of accounts.

• 

  PROFESSIONAL COMPETENCE FOR USING ACOUNTING ESTIMATES IN CORPORATE FINANCIAL STATEMENTS

  The IAS adopted in Bulgaria following its accession to the European Union introduced some new terms in the field of accounting, such as “accounting policy”, “accounting estimate”, and “accounting error”. Generally, the indigenous scepticism of professional accountants is an obstacle to their accepting the new knowledge and points of view and ... The IAS adopted in Bulgaria following its accession to the European Union introduced some new terms in the field of accounting, such as “accounting policy”, “accounting estimate”, and “accounting error”. Generally, the indigenous scepticism of professional accountants is an obstacle to their accepting the new knowledge and points of view and subsequently applying them in practice. The aim of this paper is to investigate the possibilities of unifying the professional competence of accountants and auditors in terms of using accounting estimates in financial statements of non-financial enterprises in compliance with the accounting legislation in force. In order to achieve this aim, the author has tried to outline the different meanings attributed to this term by accountants and auditors in related standards.