• Hristina Oreshkova University of National and World Economy, Sofia, Bulgaria


accounting, information system, system of control, primary accounting documentation, vicious practices, financial crimes


Accounting is an information system and а system of control, and an inalienable function of management. It is socially necessary to create a product with high information and cognitive and evidentiary value in the accounting process; a product, that brings clarity and faithfulness about the facts, the events, and the processes of the entity’s economic life. For this purpose, any business transaction that occurred in the course of the circulation of the entity’s capital must be timely and reliably (not purely formal) reflected initially in a relevant primary accounting document. Undoubtedly, the consistent and unwavering adherence to such an approach would be a prerequisite for the proper functioning of the entity’s accounting system and utilization of the highly qualified work of the accountant, the preparer of the financial statements, the financial analyst, the manager, and auditor.
The concept of true and fair view (presentation) accepted by the Bulgarian legislator decades ago was enshrined in our accounting legislation. The essence of the concept and the philosophical idea that this concept embodies – on one hand, and the technology of the accounting process in its sequence, completeness, and integrity – on the other one, suggest and require that the primary accounting documents should reflect the transactions in their true sequence, economic substance, and financial reality. This is necessary due to the essence, the content, and the broad function (purpose) of the information product created in this process. It presumes that the transactions are real, factual, and true. The interests of the enterprise and its management impose it (only when the management’s vision of the enterprise is it to be going concern from a long-term perspective); the interests of society and the state also impose that.
The article discusses vicious practices of commercial misuse of primary accounting documents, such as preparation, issuance, and use of documents with false content, use of forged documents, and false documents. The author aims to identify existing problems, highlight and emphasize their social significance, and outline and point out opportunities for overcoming them. Based on his research, observations of reporting and judicial practice, and arguments, the author maintains and protects the thesis (hypothesis) that there are opportunities and means to limit such negative phenomena that shake the foundations of the state, and justifies the public necessity of adequate actions to achieve this goal.


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