Year 2025, Issue 2
Date published8.7.2025
Table of content
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Mihail Chipriyanov, Chrysostomos Roditis
ERADICATING CORRUPTION THROUGH E-GOVERNMENTKeywords: e-Government, Corruption and Transparency Information and Communication Technologies (ICT), Public Administration and Digitalization, Government Reliability and Accountability.Summary: ion is one of the most complex and enduring problems faced by modern societies, negatively affecting the functioning of governments, the economy and society as a whole. Corruption is not limited to financial irregularities, but extends to abuses of power, violation of laws and public interest, and poor provision of services to c ... ... Corruption is one of the most complex and enduring problems faced by modern societies, negatively affecting the functioning of governments, the economy and society as a whole. Corruption is not limited to financial irregularities, but extends to abuses of power, violation of laws and public interest, and poor provision of services to citizens. The consequences of corruption are many and include a decrease in citizens' trust in institutions, the worsening of social inequality, but also the delay in the development of societies. However, technological progress and the development of information and communication technologies (ICT) offer new possibilities to combat this scourge. In particular, the implementation of e-Government at government level aims to enhance transparency, improve the efficiency of public services and promote citizens' participation in the political process. Through e-government, state procedures become more transparent, documents and transactions are digitised, thus reducing the likelihood of corruption by making it easier for competent bodies and citizens to monitor and control. This creates a healthier and more reliable environment for the performance of public sector tasks and enhances intergovernmental credibility. -
Galina Chipriyanova
CHALLENGES FOR ACCOUNTABILITY IN THE AGE OF ARTIFICIAL INTELLIGENCEJEL: M41.Summary: dy examines the transformation of accounting in the era of new technologies and artificial intelligence with a focus on the opportunities and challenges they present. It aims to analyse the trends in the evolution of accounting as well as the ways in which automation, business intelligence and artificial intelligence are changin ... ... The study examines the transformation of accounting in the era of new technologies and artificial intelligence with a focus on the opportunities and challenges they present. It aims to analyse the trends in the evolution of accounting as well as the ways in which automation, business intelligence and artificial intelligence are changing traditional accounting processes. The article examines the main aspects of technological integration in accounting, including BI solutions and generative artificial intelligence (AI) in terms of their capacity to improve efficiency and transparency. It also examines the importance of the environmental and social dimensions of accounting is examined and the balance between technology and human expertise in the context of the ongoing transformation. The conclusions underline the need for professional development and adaptation of accounting professionals to the new realities and the importance of trust, ethics and strategic thinking on the path to technological progress. -
Vanya Grigorova, Desislava S. Kayryakova
CONTEMPORARY DETERMINANTS OF CUSTOMER SERVICE IN THE INSURANCE SECTORSummary: the past decade, the insurance industry has undergone significant transformations driven by the rapid development of digital technologies and the evolving market behavior of consumers. Omnichannel service, CRM systems, and artificial intelligence are setting new standards for customer experience. Based on the conceptual framewor ... ... : Over the past decade, the insurance industry has undergone significant transformations driven by the rapid development of digital technologies and the evolving market behavior of consumers. Omnichannel service, CRM systems, and artificial intelligence are setting new standards for customer experience. Based on the conceptual framework of customer service in insurance, the present study provides a comparative analysis of approaches to its examination and an overview of the global and national determinants and conditions shaping its modern profile. The main objective is to systematize key trends, challenges, and opportunities for innovation as pathways to improving interaction between insurers and their clients. The emphasis is placed on the need to combine technological solutions with a personalized approach to meet the growing expectations of contemporary consumers. -
Aliya Mardanova
EDUCATIONAL FUNDRAISING: CONCEPT, FACTORS AND ITS SOCIO-ECONOMIC PURPOSESummary: re effective tools in world practice that allow building systemic relations between business and education to accelerate the development of universities, ensuring high standards of the scientific and educational process. One of them is educational fundraising based on endowment funds. The modern endowment mechanism covers a syst ... ... There are effective tools in world practice that allow building systemic relations between business and education to accelerate the development of universities, ensuring high standards of the scientific and educational process. One of them is educational fundraising based on endowment funds. The modern endowment mechanism covers a system of actors: universities as producers of new knowledge; the business community as systemic "donors", university graduates as special benefactors, management companies as operators of increasing the target capital. The overall socio-economic effect of the endowment fund is concentrated in the mechanism of the relationship between the resource attraction model, the cause-and-effect relationships of charity, and relevant scientific and educational projects financed by the endowment. The development of educational fundraising mechanisms in general and endowment funding of universities in particular contributes to their innovative growth, scaling of knowledge and is a key factor in strengthening inter-sectoral social partnership. The purpose of this study is a theoretical and methodological analysis of the phenomenon of educational fundraising in modern conditions, including the identification of its conceptual basis, constituent essence, socio-economic purpose and factor specificity. -
Branimira Koleva
AUDIT SAMPLING – A TOOL TO BALANCE AUDIT PRECISION AND COSTJEL: M42Keywords: independent financial audit, audit sampling, professional skepticism, audit evidence, audit quality.Summary: oing global economic crisis presents new challenges for the auditing profession, as audit clients are increasingly exposed to financial instability and a heightened risk of bankruptcy. In response, auditors must enhance their application of professional scepticism and ensure the collection of sufficient and appropriate audit evi ... ... The ongoing global economic crisis presents new challenges for the auditing profession, as audit clients are increasingly exposed to financial instability and a heightened risk of bankruptcy. In response, auditors must enhance their application of professional scepticism and ensure the collection of sufficient and appropriate audit evidence. A key approach to achieving this is using audit sampling – employing both statistical and non-statistical methods. When applied in a complementary manner, these techniques can significantly improve audit quality, reduce subjectivity in auditor judgment, and contribute to the formulation of more reliable and objective audit opinions.