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Digital Transformation Of The General Ledger Process In Universities: Problems And Possible Solutions

Author

Listed:
  • Ivan Kuyumdzhiev

    (University of Economics - Varna)

  • Andriyana Andreeva

    (University of Economics - Varna)

Abstract

In this paper some topical issues related to the general ledgers in higher education institutions are raised. The topic is considered interdisciplinary, on the one hand with regard to its legal framework and the need to adapt it to the process of digitalization in the field of higher education, and on the other hand considering the process of servicing ledgers and their digital transformation. As a result of the study, the main problems in the digitalization process of ledgers are identified, but possible solutions are also proposed.

Suggested Citation

  • Ivan Kuyumdzhiev & Andriyana Andreeva, 2022. "Digital Transformation Of The General Ledger Process In Universities: Problems And Possible Solutions," THE LAW AND THE BUSINESS IN THE CONTEMPORARY SOCIETY, University publishing house "Science and Economics", University of Economics - Varna, vol. 5(1), pages 340-350, December.
    • Handle: RePEc:vra:lbcs20:y:2022:i:1:p:340-350
    DOI: 10.36997/LBCS2022.34
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    File URL: http://conference.ue-varna.bg/pravni-nauki/ConfProceedings/LBCS2022/340-350.pdf
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    More about this item

    Keywords

    ledgers; digitization; higher education institutions;
    All these keywords.

    JEL classification:

    • K00 - Law and Economics - - General - - - General (including Data Sources and Description)

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