"Scientific research" Almanac

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  CURRENT ASPECTS OF TRAINING IN ECONOMICS AND ACCOUNTING AT HIGHER SCHOOLS

  The development of technology, digitization and Internet have an impact on business, education, etc. The speed of knowledge that becomes obsolete requires the continuous acquisition of new knowledge to be competitive in the labor market, resp. to implement the lifelong learning strategy. All this requires analyzing the problems about training in ... The development of technology, digitization and Internet have an impact on business, education, etc. The speed of knowledge that becomes obsolete requires the continuous acquisition of new knowledge to be competitive in the labor market, resp. to implement the lifelong learning strategy. All this requires analyzing the problems about training in accounting in Bulgaria in accordance with the changing accounting practice. The object of research is training in accounting at higher schools, which as of January to December 2022 are accredited to train students in the professional field “Economics” in the educational and qualification degree Bachelor and Master in the field of accounting, and the subject – the new requirements of employers for specialists with higher accounting and economic education, the impact of new technologies on training and accounting practice. The aims are to visualize the key trends in the development of accounting education, the options for their integration into the educational process, and to bring out the possibilities for increasing the competitiveness of specialists with higher accounting and economic education in the Tsenov Academy of Economics, Svishtov on the educational market. The research thesis is that the improvement of accounting education in accordance with European and national priorities, standards and regulations, and in accordance with the changing needs of practice, incl. innovations in the educational process, will stimulate the economic development of the country. The results of the research find expression in analyzing: the concept of student-centered learning; European priorities and institutional possibilities for its implementation; opportunities for creative training in accounting; the implementation of machine learning; acquiring BI competencies of students, etc.

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  STRATEGIC ASPECTS OF THE ELECTRONIC ADMINISTRATIVE SERVICE IN THE MUNICIPALITIES IN BULGARIA

  Digital transformation is a particularly relevant research topic due to the serious differences between individual countries – from the analysis of large data¬bases of information in leading countries to those significantly lagging behind in the process. The goal of this study is to formulate solutions for improving and acce¬lerating the digital ... Digital transformation is a particularly relevant research topic due to the serious differences between individual countries – from the analysis of large data¬bases of information in leading countries to those significantly lagging behind in the process. The goal of this study is to formulate solutions for improving and acce¬lerating the digital transformation of municipal administrations by providing strategic recommendations for optimizing their electronic administrative services. To achieve the goal, the following tasks have been assigned: 1) an assessment of the digital transformation in the European Union; 2) an examination of Bulgaria's strategic and regulatory framework for digital transformation; 3) a map of the current state of the electronic administrative services in the municipalities in Bulgaria; 4) an outline of challenges and guidelines for improving the electronic administrative services in the municipalities in Bulgaria. The article argues that in order to overcome the challenges of digitization in the municipal administrations in Bulgaria, it is necessary to optimize the processes in them. The conclusions and generalizations are based on a two-stage study conducted in the period May–September 2022 and on the basis of various scientific research methods: content analysis, critical analysis of documents, induction, and deduction. As a result of the conducted research, Bulgaria's progress in relation to electronic administrative services in municipalities has been reported, external and internal barriers have been identified, and guidelines for improving and accelerating the digital transition of municipal administrations have been systematized.

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  DEVELOPMENT OF TOURISM DESTINATION BULGARIA THROUGH THE EXPERIENCE ECONOMY

  Based on creativity, technology and innovation, the experience economy finds wide application in creating new experiences for users of tourism services. Experience-enhanced specialized forms of tourism have the potential to meet the specific interests and needs of tourists, adding additional value for them. Questions about tourism development ... Based on creativity, technology and innovation, the experience economy finds wide application in creating new experiences for users of tourism services. Experience-enhanced specialized forms of tourism have the potential to meet the specific interests and needs of tourists, adding additional value for them. Questions about tourism development through the economy of experiences are particularly relevant given the need to adapt destination Bulgaria to the new economic reality and consumer expectations. The main research thesis is that the tourism destination Bulgaria can offer an innovative tourist product, using the opportunities of the experience economy when utilizing the available tourist resources for the development of specialized forms of tourism. The current paper aims to explore the strategic possibilities for tourism destination Bulgaria's development through the experience economy. The following tasks are solved to achieve the goal: a theoretical analysis of the experience economy and the management of tourism destinations is carried out, the resources for the development of specialized forms are analyzed, an empirical study of the possibilities for integrating the concept of the experience economy into the product of tourism destination Bulgaria is carried out. As a result of the research, opportunities and guidelines for the development of tourism destination Bulgaria through the experience economy have been outlined.