GUIDELINES FOR THE DEVELOPMENT OF HIGHER EDUCATION IN THE REPUBLIC OF BULGARIA

Abstract

In the scientific development, an analysis of the state of higher education in the Republic of Bulgaria was made. On this basis, its characteristics are derived, incl. and in relation to accounting education. The prerequisites requiring its adaptation to the new reality are outlined. The need to make qualitative changes in it in the direction of modernizing and updating the educational content, digitizing the educational process was also emphasized; strengthening the role of scientific research and innovation in education; recruitment of young teachers with creative approaches and ideas in order to achieve efficiency in applying modern methods and forms of education; increasing contacts with scientific organizations and business structures, as well as joining the educational and research networks of European countries.
Based on the critical analysis of the system of higher education in accounting in the country, specific problem areas have been identified. They concern the management of the higher education institution and the maintenance and improvement of the quality of education in it; the development of research and innovation activities in it; the improvement of funding and student admission schemes; the digitization of the learning process and the services provided by the administrative and management staff in the higher education institution; the development of the teaching staff and the professional guidance and counseling of students. The results of their more detailed study were used to formulate priority guidelines for the development of higher education in accounting in the Republic of Bulgaria in several directions: to update the existing curricula and programs in accounting; to select and apply modern flexible and effective forms and methods of training; to improve the organization of the educational process; to look for opportunities to include higher education in international networks in the field of education and science; to support young teachers in the process of training and scientific growth; to increase the volume and quality of the scientific activity of the teaching staff; to build an effective interrelation between education-science-business; to strengthen the influence of higher education at the regional level; to improve the organization and management of the higher education institution, including the evaluation and accreditation system in it; to improve the structure and increase the effectiveness of higher education in accounting as a whole.