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Digitalization and the New Legal and Economic Challenges to Employers in Implementing Internal Control

Author

Listed:
  • Plamena Nedyalkova
  • Andriyana Andreeva
  • Galina Yolova

Abstract

The study examines the main aspects and issues related to personnel management in the context of digitalization of the work process. The economic analysis is based on a study of the obligations of employers arising from the current regulations in the country. People are the main economic resource through which all basic management goals and objectives of any company are achieved. The internal control processes in the enterprises are regulated by sources of the state legislation, as well as by various internal normative acts specific for the respective enterprise or branch. HRM (Human Resource Management) systems are considered as part of this management process. The legal part of the study focuses on the characteristics of control according to the current labour legislation, focusing on the problems arising from the processes of digitalization, respectively the risks of affecting the subjective labour rights of employees. Based on the performed complex economic and legal analysis, conclusions with theoretical and practical orientation are formed, leading tendencies in the area of control are identified and recommendations for legislative adjustments are made.

Suggested Citation

  • Plamena Nedyalkova & Andriyana Andreeva & Galina Yolova, 2021. "Digitalization and the New Legal and Economic Challenges to Employers in Implementing Internal Control," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 158-175.
    • Handle: RePEc:bas:econst:y:2021:i:5:p:158-175
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    File URL: https://www.iki.bas.bg/Journals/EconomicStudies/2021/2021-5/8_Nedyalkova.pdf
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    References listed on IDEAS

    as
    1. Hristina Blagoycheva & Andriyana Andreeva & Galina Yolova, 2019. "Obligation and Responsibility of Employers to Provide Health and Safety at Work – Principles, Current Regulation and Prospects," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 115-137.
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    More about this item

    JEL classification:

    • K29 - Law and Economics - - Regulation and Business Law - - - Other
    • K31 - Law and Economics - - Other Substantive Areas of Law - - - Labor Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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