Economic Archive

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  THE DYNAMIC TRANSFORMATIONS ON THE LABOUR MARKET IN BULGARIA IN CONDITIONS OF DIGITAL TECHNOLOGIES AND PANDEMIC

  This article discusses the main transformations which have occurred in the labour market due to the accelerated processes of digitalization throughout the last two years. In their essence, those changes are caused by the fourth industrial revolution and the ongoing COVID-19 pandemic. The research places the emphasis on the necessity of developing ... This article discusses the main transformations which have occurred in the labour market due to the accelerated processes of digitalization throughout the last two years. In their essence, those changes are caused by the fourth industrial revolution and the ongoing COVID-19 pandemic. The research places the emphasis on the necessity of developing “hybrid” forms of employment based on flexibility and security. Special attention is paid to the necessity of investing human capital in an environment of digital technologies and intensive entering of artificial intellect in labour processes.

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  THE COMPETENCE-BASED APPROACH THROUGH THE PRISM OF ACADEMIC TRAINING IN MANAGEMENT ACCOUNTING

  Management accountants’ competences are evolving accor¬ding to the changing socio-economic reality. The practical application of the competence-based approach in this field is a response to the change of attitudes from subject-oriented to competence-oriented education. The aim of this article is to propose a competence-based learning model for ... Management accountants’ competences are evolving accor¬ding to the changing socio-economic reality. The practical application of the competence-based approach in this field is a response to the change of attitudes from subject-oriented to competence-oriented education. The aim of this article is to propose a competence-based learning model for students in management accounting. The application of the developed competence model in the educational process will contribute both to the development of competences, knowledge, skills, values, ethics and attitudes and the realization of future management accountants.

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  THE IMPACT OF ABSORBED EUROPEAN FUNDS ON THE ECONOMIC GROWTH OF BULGARIA AND NEW MEMBER STATES

  The aim of this research is to analyze the short- and long-term relationship between the absorbed European funds and the economic growth in the 11 new member states as a group, and in Bulgaria in particular, during the period 2014–2020. To achieve the aim of the research, we have adopted the autoregressive distributed lag (ARDL) model. The results ... The aim of this research is to analyze the short- and long-term relationship between the absorbed European funds and the economic growth in the 11 new member states as a group, and in Bulgaria in particular, during the period 2014–2020. To achieve the aim of the research, we have adopted the autoregressive distributed lag (ARDL) model. The results show that, as public investments, the absorbed European funds have an impact on the economic growth of the 11 new member states in the short, but not in the long term. The relationship between the economic growth and the rate of absorption of European funds in Bulgaria indicates a short-term positive, but not long-term impact of the absorbed European funds on the rate of growth of the real GDP of our country.