The Italian Associate Professor Pietro Pavone Delivered an Open Lecture to Doctoral Students and Undergraduates of the Accountancy and Analysis Department

The Head of the Accountancy and Analysis Department Prof. Dr. Daniela Feschiyan together with the Director of the University Centre for Students and Lecturers Mobility Assoc. Prof. Dr. Kamelia Assenova organized a public lecture by the Italian Assoc. Prof. Dr. Pietro Pavone, lecturer in Accounting in the Public Sector at the Political Science Department of Federico II University of Naples who is at a scientific exchange under the Erasmus+ Programme.

The lecture aroused great interest and was attended by the Doctoral students from the Programme in Accounting, Analysis and Control of Business Activity and students from the Specialized Seminar on Accounting and Analysis in the Financial and Public Sector headed by Prof. Dr. Daniela Feschiyan.

Prof. Dr. Daniela Feschiyan opened the event by introducing the lecturer and outlining the issues of the accounting in the public sector in Italy and Bulgaria. She highlighted their similarities, explaining: "Both countries do not apply the International Public Sector Accounting Standards /IPSAS/, apply outdated national standards and regulations and have major problems with deviations from the accrual basis. A significant part of the information does not meet the reliability requirement due to the application of the cash basis. The UNWE is one of the few European universities where not only a lecture course on International Public Sector Accounting Standards /IPSAS/ is taught, but also a Master's degree programme in Public Sector Standardization and Accounting has been established. Prof. Daniela Feschiyan said that she has dedicated dozens of her works and more than 20 years of research to these issues.

In his lecture on the Accountability and Alternative Accounting Tools in the Judicial Sector: between the Theory and Practice Assoc. Prof. Pietro Pavone examined the accountability from the public management and governance perspective. He focused on the role and functions of accounting in the sense of a set of socio-institutional practices and as a management tool in both internal and external organizational contexts. The lecturer emphasized on the forms and principles of the accounting system in the public sector, including regulatory instruments in the justice system as an area of the public sector. Attention was drawn to the new challenges for innovative forms of external and dialogical accountability and social responsibility and sustainability reporting.  

An interesting discussion was held after the lecture. In it took active part Assoc. Prof. Kamelia Assenova and the Doctoral students from the Accountancy and Analysis Department. The Doctoral student Gabriela Dimcheva was interested in modern aspects of sustainable accounting and the Doctoral student from Albania Elena Idrizi spoke about the problems of accounting and cost analysis in enterprises. Assoc. Prof. Altin Idrizi, lecturer in Finance in Albania and Doctoral student at UNWE also joined the discussion as well as Stanislav Peychev, fourth year student of Accounting, who provoked Prof. Daniela Fesciyan to express her opinion on the reliability of financial and non-financial information in the public sector and social responsibility.

The Head of the Department awarded to Assoc. Prof. Pavone a certificate for the presented course. He expressed his thankfulness to Prof. Daniela Feschiyan for the opportunity and emphasized his excellent impressions of the high level of teaching of Accounting in the Public Sector at the Accountancy and Analysis Department of UNWE and the innovativeness of the curriculum as well as his great impressions of his stay at the University.

At the end Prof. Daniela Feschiyan and Assoc. Prof. Pietro Pavone shared that they have planning collaborative research and appearances at international research forums.