IDEAS home Printed from https://ideas.repec.org/a/sko/yrbook/v15y2018i1p289-303.html
   My bibliography  Save this article

Factors, Influencing Professional Judgements Of Accountants In Bulgaria

Author

Listed:
  • Eleonora Stancheva-Todorova

    (Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski)

  • Iliyana Ankova

    (Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski)

Abstract

Nowadays companies’ economic activities are becoming more complex which makes professional decision making process much harder to different parties involved. Financial reporting focus is changing to accounting policies disclosure, accounting estimates and professional judgements as they bring bias into financial statements preparation. The purpose of this paper is to study factors, influencing professional judgements of accountants in Bulgaria in applying the requirements of the International Financial Reporting Standards. These factors are characterized with a diversity, interdependence and complex influence and they should be considered with attention. Most of them are analysed in the current paper. Some possibilities for efficiency improvement of accountants’ professional judgements in our country are considered based on best international practices, including a new and more active role of Bulgarian higher accounting education (specialized master’s program courses, simulations, etc.).

Suggested Citation

  • Eleonora Stancheva-Todorova & Iliyana Ankova, 2018. "Factors, Influencing Professional Judgements Of Accountants In Bulgaria," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, vol. 15(1), pages 289-303, June.
    • Handle: RePEc:sko:yrbook:v:15:y:2018:i:1:p:289-303
    as

    Download full text from publisher

    File URL: http://www.feba.uni-sofia.bg/sko/yrbook/Yearbook15-14.pdf
    Download Restriction: no
    File URL:
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sko:yrbook:v:15:y:2018:i:1:p:289-303. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Prof. Teodor Sedlarski (email available below). General contact details of provider: https://edirc.repec.org/data/fesofbg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.