Development of the Bulgarian and European Economies – Challenges and Opportunities
“ST. CYRIL AND ST. METHODIUS” UNIVERSITY OF VELIKO TARNOVO - UNIVERSITY PRESS

Contemporary Economic and Accounting Evolution


Authors:
Petya Ivanova St. Cyril and St. Methodius University of Veliko Tarnovo

Pages: 108-114

Abstract:

Still can not be said with absolute precision when, how and where the accounting appears. Definitely, one thing is certain that has been necessary passing of several centuries to shape its contemporary appearance. The process runs slowly and cumbersomely, alternating periods of progress and stagnation. The found documents and evidence of archaeologists, anthropologists and historians reveal that the accounting is first formed as a practical activity and much later as scientific knowledge. The purpose of the report is to uncover the relationship between accounting and economics following out the development of the accounting techniques from Antiquity to the present day.

Keywords:

accounting history, accounting techniques, accounting methods.

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238 downloads since 27.2.2025 г.

Territorial Competitiveness


Authors:
Nedko Minchev St. Cyril and St. Methodius University of Veliko Tarnovo

Pages: 118-121

Abstract:

Management practice has such a long history as the regions themselves. The latter exist since ancient times, but only in the late XIX early XX century people began to raise the question of how to manage them systematically. Until then interests were directed mainly to acquiring more power and money and very few to their management. But slowly on the agenda of the society entered the idea that the main problems of the territory are associated with creating conditions for effective action and for ensuring continuity in their development. These disadvantages can be overcome in different ways depending on the internal capabilities and external conditions, but always based on the analytical work on the development, implementation and maintenance of competitive advantages. They presume the presence of potential opportunities within the territory for it to be better in different aspects of economic and social politics compared to its competitors.

Keywords:

region, territory, development, competitiveness.

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247 downloads since 27.2.2025 г.
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