Abstract (eng):
Having ending with the command economy Bulgaria has undergone
fundamental economical changes that strongly influenced its accounting theory. The
present paper analyses some particularities of Bulgarian accounting research and
teaching within the country’s transition economy. For the purpose of accounting
education’s modernization in orthodox Bulgaria was introduced so called
Optimization accounting. Lately it was fully developed on the basis of Russian
mathematical economics and Anglo-Saxon theory of capital structure. Bulgarian
founders of the adequate accounting model consider it as an alternative of Western
management accounting. Characterized are the major features of the Optimization
accounting for assets and liabilities, as a symbol of new Bulgarian accounting.