Journal Socio-Economic Analyses
“ST. CYRIL AND ST. METHODIUS” UNIVERSITY OF VELIKO TARNOVO - UNIVERSITY PRESS

Highlighting the Role of The Professional Accountant – Possibilities and Future Perspectives


Authors:
Mariya Pavlova St. Cyril and St. Methodius University of Veliko Tarnovo, Bulgaria

Pages: 29-33

Abstract:

The subject of research of the current article is the financial and accounting personnel of the economic unit. In particular, we consider it an element of the intangible assets of the unit and place the focus on different possibilities for developing and maintaining it professional competence.

Keywords:

professional accountants, professional competence, regulation, certification, education

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