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Отчитането На Устойчивостта - Липсващата Част От Пъзела На Счетоводното Образование
[Sustainability Reporting - The Missing Piece of the Accounting Education Puzzle]

Author

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  • Atanasov, Atanas

Abstract

В доклада се споделя виждането, че основният фокус на отчетността на предприятията трябва да бъде върху тяхната устойчивост – в широк смисъл – като финансовите й резултати са част от това, заедно с постигнатите резултати в управлението на екологични, социални и управленски (ESG) въпроси и те следва да намерят място в съвременното счетоводно образование. Целта на този доклад е да се извърши критичен анализ на съществуващите практики, свързани с включването на въпросите за нефинансовото (устойчиво) отчитане, в учебните планове на българските висши училища и на тази основа да се формулират конкретни изводи и препоръки с цел подобряване на нивото на подготовката на дипломираните студенти в контекста на съвременните бизнес реалности и предизвикателствата пред корпоративната отчетност. This report shares the view that the main focus of the corporate reporting should be on sustainability in a broad sense – with financial performance as part of this, along with environmental, social and governance (ESG) performance and these issues have to take place in the contemporary accounting education. The purpose of this paper is to carry out a critical analysis of the existing practices related to the inclusion of sustainable (non-financial) reporting issues in the accounting curricula of Bulgarian universities and, on this basis, to formulate specific conclusions and recommendations with the aim of improving the level of preparation of graduate students in the context of modern business realities and the challenges of contemporary corporate reporting.

Suggested Citation

  • Atanasov, Atanas, 2023. "Отчитането На Устойчивостта - Липсващата Част От Пъзела На Счетоводното Образование [Sustainability Reporting - The Missing Piece of the Accounting Education Puzzle]," MPRA Paper 117538, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:117538
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    File URL: https://mpra.ub.uni-muenchen.de/117538/1/18-ATANAS-ATANASOV.pdf
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    References listed on IDEAS

    as
    1. Rob Gray, 2013. "Sustainability + Accounting Education: The Elephant in the Classroom," Accounting Education, Taylor & Francis Journals, vol. 22(4), pages 308-332, August.
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    More about this item

    Keywords

    accounting education; sustainability reporting; ESG;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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