Economic Archive

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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 HEALTH INSURANCE REFORM IN BULGARIA –FINANCING MODELS AND STATUS EVALUATION

  The article presents a research on the specific characteristics of the existing models for healthcare financing worldwide. It also presents a brief overview of the specific characteristics of Bulgaria’s healthcare system and a survey on the need for healthcare reform in hospital care which identifies the bottlenecks in financing medical services ... The article presents a research on the specific characteristics of the existing models for healthcare financing worldwide. It also presents a brief overview of the specific characteristics of Bulgaria’s healthcare system and a survey on the need for healthcare reform in hospital care which identifies the bottlenecks in financing medical services for the population. The main problems resulting from the permanent shortage of financial resources and determined by financing methods that prioritize the quantity rather than the quality of the provided medical services are outlined. The degree of effectiveness of clinical pathways as a tool for hospital funding is assessed.

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  OPPORTUNITIES AND CHALLENGES OF CROSS-BORDER BANKING: FOCUS ON PAN-AFRICAN BANKS

  There has been a remarkable increase of the regional banking operations across the African continent over the past two decades. This resulted from macroeconomic improvements and economic growth. As a result, African banks increased their geographical operations to emerge as regional groups holding a considerable market share compared to their ... There has been a remarkable increase of the regional banking operations across the African continent over the past two decades. This resulted from macroeconomic improvements and economic growth. As a result, African banks increased their geographical operations to emerge as regional groups holding a considerable market share compared to their historically predominant competitors. However, the literature on the pan-African banking industry to understand better this phenomenon is still scarce, which limits having a bigger and inclusive picture of all the key elements influencing this noteworthy growth. This research paper articulates a review based on previous academic research works, and highlights the most important opportunities that regional banks seized, as well as the challenges they faced in order to lead their cross-border banking operations successfully across the region.