Business Management

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  THE PROFESSIONAL COMPETENCE OF PUBLIC SECTOR INTERNAL AUDITORS IN BULGARIA – OPPORTUNITIES AND CHALLENGES

  Public sector internal control continues to be a major issue due to its essential role in the governance of public funds and activities. This article focuses on internal audit and the problems and opportunities related to maintaining and developing the professional competence of internal auditors as a key prerequisite for the efficient performance ... Public sector internal control continues to be a major issue due to its essential role in the governance of public funds and activities. This article focuses on internal audit and the problems and opportunities related to maintaining and developing the professional competence of internal auditors as a key prerequisite for the efficient performance of their audit engagements. The research of earlier and current audit practice and the acknowledgment of existing pitfalls provides a robust basis for improving this aspect of public sector internal control.

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  STRATEGY EVALUATION PROCESS AND STRATEGIC PERFORMANCE NEXUS

  Strategy evaluation process enables firms to continuously assess current practices and their contribution to strategy implementation. This study has examined strategy evaluation process and strategic performance of mobile telecommunication firms operating in Nigeria. The study provides new insights into the effect of strategy evaluation process on ... Strategy evaluation process enables firms to continuously assess current practices and their contribution to strategy implementation. This study has examined strategy evaluation process and strategic performance of mobile telecommunication firms operating in Nigeria. The study provides new insights into the effect of strategy evaluation process on strategic performance of large firms in an emerging market such as Nigeria. The authors used theoretical insights from strategic management literature to better understand how a firm process of strategy evaluation affects strategic performance. The research has been done in a single industry, using quantitative methods and survey to obtain information from employees of four mobile telecommunication MNCs operating in Nigeria. The findings suggest that a mobile telecommunication firm adopts a systematic approach to strategy evaluation which has a significant and positive impact on their strategic performance. This study contributes to the existing literature by providing experience on the strategy evaluation process of MNCs operating in the mobile telecommunication sector in an emerging market (Nigeria). The study recommends that firms should adopt a robust strategy evaluation process that will enable them to identify and take corrective action when strategic initiatives are failing or could be improved.

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  THE INFRASTRUCTURE OF LARGE ENTERPRISES IN BULGARIA – CHARACTERISTICS AND PROBLEMS

  An information infrastructure is part of the overall infrastructure of enterprises. It refers to hardware, software, data management technologies, network and telecommunication technologies and services as well as the staff involved in the management of provided services. The aim of this article is to elucidate the characteristics of information ... An information infrastructure is part of the overall infrastructure of enterprises. It refers to hardware, software, data management technologies, network and telecommunication technologies and services as well as the staff involved in the management of provided services. The aim of this article is to elucidate the characteristics of information infrastructure and related issues in the era of digital transformation. In terms of theoretical tasks, this implies defining the concept of "information infrastructure" and identifying opportunities for its development. Practical tasks relate to analyzing some of the problems that a large Bulgarian enterprise is facing in terms of its information infrastructure and proposing methods for assessing the costs of the information infrastructure in the enterprise. Our research focuses on ‘Sparky Eltos’ AD in Lovech and suggests some practical guidelines for analyzing problems and offering adequate solutions.