"Scientific research" Almanac

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  OPPORTUNITIES FOR DEVELOPMENT OF AN INTEGRATED ACCOUNTING INFORMATION SYSTEM OF ENTERPRISES

  The choice of the field of this study was suggested by the fact that the application of information technologies in accounting is an interesting topic for theoretical research and it is up-to-date and useful in practice. The objective of the study is to explore the opportunities for developing an integrated accounting information system (IAIS) in ... The choice of the field of this study was suggested by the fact that the application of information technologies in accounting is an interesting topic for theoretical research and it is up-to-date and useful in practice. The objective of the study is to explore the opportunities for developing an integrated accounting information system (IAIS) in the practice of enterprises. To achieve the objective the following tasks have to be performed: to explore the characteristics and elements of IAIS; to justify the need for its creation; to analyze the possibilities and limitations of its implementation; to identify the prerequisites for its active use. The thesis statement is that the development, deployment and use of IAIS have the potential to be a major management information system in the practice of enterprises that will allow faster generating and using the necessary information. The results of the study we conducted suggest several major conclusions how to improve accounting information systems in enterprises: 1) The accounting information system is the most important one in enterprises; 2) Integrated accounting information systems guarantee synthetic and analytical reporting on the performance of enterprises and preparing Annual Financial Statements in compliance with the statutory requirements in every country; 3) Integrated accounting information systems must be adopted as an instrument for current and subsequent analysis and budgeting of the performance of enterprises; 4) Integrated accounting information systems provide the basis for making various managerial decisions.

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  STATUS OF THE INTERNAL CONTROL IN MUNICIPALITIES IN THE REPUBLIC OF BULGARIA

  The financial management and control systems (FMCS) of public sector organizations are a key element of their management in compliance with the provisions of the EU acquis communautaire and the legislation in force in our country. Their status is to a large extent indicative of the extent to which public resources and activities are managed in a ... The financial management and control systems (FMCS) of public sector organizations are a key element of their management in compliance with the provisions of the EU acquis communautaire and the legislation in force in our country. Their status is to a large extent indicative of the extent to which public resources and activities are managed in a lawful, transparent, efficient, effective and economical way. The aim of this study was to review the status of the existing FMCS by analyzing the empirical data from an independent external evaluation of these systems conducted by the National Audit Office of the Republic of Bulgaria. The authors argue that an assessment of the status of FMCS is indicative for the degree of their implementation and efficiency in public sector organizations and characteristic of the way first-tier budget disbursing entities control the spending of public resources. The results of the study show that the existing FMCS are not yet fully efficient and have not achieved the desired effect of their operation and certain components of these systems have to be upgraded.

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  PROBLEMS AND PERSPECTIVES OF THE AGRIBUSINESS SUSTAINABLE DEVELOPMENT IN BULGARIA

  The present study is based on the thesis statement that it is possible and necessary to develop successful business which takes care of preserving the environment in Bulgaria. With reference to this the objective of the present research is to study the problems of sustainable development in the country and in particular the prospects of doing ... The present study is based on the thesis statement that it is possible and necessary to develop successful business which takes care of preserving the environment in Bulgaria. With reference to this the objective of the present research is to study the problems of sustainable development in the country and in particular the prospects of doing sustainable business in the rural regions of Bulgaria. Three sub goals further expand the main objective of the study, namely: to analyze the problems of sustainable use of natural resources; to outline the main trends in the preservation of the environment and biodiversity; and to specify the models and forms of sustainable business development in the country. The specific tasks that the study completes are related to revealing the economic and social advantages of sustainable development, identifying the problems of sustainable use of natural resources in Bulgaria and coordinating the mutual efforts of business agents in the rural regions for achieving sustainable development. The results of the research are as follows: outlining approaches to sustainable use of natural resources within their capacity as a prerequisite of any long-term development by coordinating the political, economic and social systems; suggesting models for sustainable resource use on the basis of organic farming; highlighting the advantages of sustainable agriculture as an opportunity for reducing unemployment, migration processes and local economy development in the endangered regions of Bulgaria.