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Accounting as a Projection of Processes in the Economy

Author

Listed:
  • Svetlozar Stefanov

    (University of Economics – Varna, Bulgaria)

Abstract

This report argues that regardless of the stage at which the economy and society develop, there is always an accounting system that adequately reflects the business carried out by undertakings. In this way, information is collected in an accounting manner that meets the information needs of the different groups of users. It is maintained that the business at each subsequent stage of the development of the economy leads to the emergence of new reporting sites and the carrying out of more complex business operations, which in turn also predetermines the need to apply more complex accounting forms by which the information created by accounting means is collected, processed and presented in the annual financial statements of the enterprise.

Suggested Citation

  • Svetlozar Stefanov, 2022. "Accounting as a Projection of Processes in the Economy," Scientific Conference of the Department of General Economic Theory, University of Economics - Varna, issue 1, pages 273-278.
    • Handle: RePEc:vrn:oitcon:y:2022:i:1:p:273-278
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    File URL: https://conference.ue-varna.bg/oit2022/assets/Sbornik_dokladi_OIT_2022.pdf
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    More about this item

    Keywords

    Accounting; Economics; Financial Report;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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