DIGITAL TRANSFORMATION OF REPORTING-RELATED PROCESSES IN BULGARIAN ENTERPRISES (CONCEPTS AND REALITIES)

Authors

DOI:

https://doi.org/10.58861/tae.bm.2026.1.02

Keywords:

digital technologies, digital transformation, reporting, SWOT analysis

JEL Classifications:

М41, G30

Pages:

30-51

Abstract

The study presents the use of digital technologies to improve the accuracy, efficiency, and accessibility in the context of the digital transformation of reporting-related processes in enterprises in the Republic of Bulgaria. This transformation includes automating data entry, using advanced analytics, and leveraging artificial intelligence-driven tools to optimize workflows. This changes both the way enterprises collect and analyze data and the way they report, which in turn leads to improved decision-making. The aim of the study is to examine the current state of the use of digital technologies in reporting activities of Bulgarian enterprises and the attitudes towards the implementation of new technologies in their reporting activities. The methods of analysis and synthesis, scientific observation, induction, deduction, structured interview, Crosstabs, SWOT Analysis, etc. were used in conducting the study. The strengths, weaknesses, opportunities and threats of digital transformation of processes related to reporting are highlighted. Based on the analysis of the results of structured interviews, the problems in the implementation and use of digital technologies in reporting activities and the attitudes of small, medium and large enterprises in Bulgaria are outlined.

Author Biographies

Galya Ivanova-Kuzmanova, Tsenov Academy of Economics, Svishtov, Bulgaria

Department of Accounting, Tsenov Academy of Economics, Bulgaria, e-mail: g.ivanova@uni-svishtov.bg, ORCID: 0009-0002-4349-6088

Atanas Atanasov, Tsenov Academy of Economics, Svishtov, Bulgaria

Tsenov Academy of Economics, Bulgaria, e-mail: a.atanasov@uni-svishtov.bg, ORCID: 0000-0002-6495-0449

Marin Marinov, Tsenov Academy of Economics, Svishtov, Bulgaria

Tsenov Academy of Economics, Bulgaria, e-mail: m.marinov@uni-svishtov.bg, ORCID:0000-0001-5395-5458

Galina Chipriyanova, Tsenov Academy of Economics, Svishtov, Bulgaria

Tsenov Academy of Economics, Bulgaria, e-mail: g.chipriyanova@uni-svishtov.bg, ORCID: 0000-0002-8339-3238

Ralitsa Dancheva, Tsenov Academy of Economics, Svishtov, Bulgaria

Department of Accounting, Tsenov Academy of Economics, Bulgaria, email: r.dancheva@uni-svishtov.bg, ORCID: 0009-0005-3524-9556

Published

24.03.2026

How to Cite

Ivanova-Kuzmanova, G., Atanasov, A., Marinov, M., Chipriyanova, G., & Dancheva, R. (2026). DIGITAL TRANSFORMATION OF REPORTING-RELATED PROCESSES IN BULGARIAN ENTERPRISES (CONCEPTS AND REALITIES). Business Management, 36(1), 30–51. https://doi.org/10.58861/tae.bm.2026.1.02