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Development of Accounting during the Bulgarian National Revival (18th–19th Centuries).
https://doi.org/10.34020/2073-6495-2026-2-131-149
Abstract
The Bulgarian National Revival is one of the historical periods in Bulgaria that has been extensively studied by historians, both from the perspective of national liberation movements and in terms of the socio-economic transformations that occurred in various spheres of public life. This paper examines the development of accounting practices in the Bulgarian lands during this period by outlining the distinct stages through which accounting evolved during the Bulgarian National Revival, together with the related terminological changes and the transformation of accounting documents. The study also highlights the relationship between historical events and the development of accounting within this historical context. The article provides a historical overview of key events and presents Turkish lexical borrowings that were used in accounting practice in the Bulgarian lands at that time and formed part of the contemporary culture and social life. These terms are presented in Bulgarian to preserve their authenticity and are explained in Russian to facilitate readers’ understanding of their meaning.
About the Author
P. G. Nedyalkova
Saint Petersburg State University;
University of Economics – Varna
Russian Federation
Russian Federation
Nedyalkova Plamena G. - Chief Associate Professor, PhD, Department of Accounting, University of Economics Varna; Doctoral Candidate, Department of Statistics, Accounting and Auditing, Saint Petersburg State University
Varna
Saint Petersburg
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Review
For citations:
Nedyalkova P.G. Development of Accounting during the Bulgarian National Revival (18th–19th Centuries). Vestnik NSUEM. 2026;(2):131-149. (In Russ.) https://doi.org/10.34020/2073-6495-2026-2-131-149
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