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Professor Totyu Totev – With A View to the Future


  • Mariana Mihaylova

    (University of National and World Economy, Sofia, Bulgaria)


The article examines two of the works of prof. Totev, in which he defends his theses related to the development of the subject and method of accounting in line with the development of the economic realities of Bulgaria, but with an eye to the future related to the impact of human activity on the environment, the effect of the development of informatics and electronic technologies and the need for information. Specific, scientifically substantiated by prof. Totev's theoretical opinions are presented, supported by practical-applied solutions, the most prominent of which concern the necessity of creating accounting information on the use of natural resources; the related effects of this use on the environment; the measurement of the costs to be incurred by the enterprise for the protection or restoration of the environment. Considering that the works under study were published in 1979 and in 1983 the article addresses some of the contemporary responses to the theses defended by Prof. Totev, including the future of accounting, the independent development of both accounting and informatics, and electronic technologies as well as the current synergy between them to meet the information needs of users of enterprise financial statement information.

Suggested Citation

  • Mariana Mihaylova, 2022. "Professor Totyu Totev – With A View to the Future," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 23-39, November.
  • Handle: RePEc:nwe:natrud:y:2022:i:4:p:23-39

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    More about this item


    subject and method of accounting; environment; informatics; electronic technologies; digitalization;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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