This paper is focused on the analysis of Bulgarian accounting system and practices. More specifically, it is aimed at investigating the main environmental factors, which led to the development of such system. The approach is therefore both descriptive and causal. The findings suggest that the changes in the socio-economic and the cultural tradition mainly affect accounting systems and practices, as well as the status of the accounting profession.



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.