Teaching accounting in higher education of tourism: comparative analyses: Bulgaria (private-public) / Russia (private-public) higher education institutions

Abstract

Forty-five years after the end of World War II, Bulgarian education and science were closely related with the Russian model. After the end of 1989 in the Bulgarian education been done processes away by the Russian system and the adoption of European models; there was private universities. This reflected and on the system of teaching of accounting in all economic specialties. In 2003 Russia joined the Bologna process too and with these started again and now activated the afresh process of contacts between the two educational systems, the exchange of students, teachers and scientists. However, a number of leading universities in Russia want to keep maintaining the tradition of the Russian system of education.
The aims of this study are to present a comparison between the teachings of accounting in programs of tourism in high schools in both national educational systems, which is the interest in terms of status, which reached after they change over the past 20 years. The study issued also the system of teaching of accounting courses in tourism specialties of higher education institutions in both countries and in the public and private high schools.
Keywords: teaching accounting in higher tourism education, fundamental and applied accounting knowledge, regulation.
JEL classification: M41, M48, L83, A2