TRANSFER TO DIGITAL ACCOUNTING FOR SUSTAINABLE FINANCIAL MANAGEMENT IN UNSUSTAINABLE EXTRACTION OF ENERGY RESOURCES

ABSTRACT. Nowadays, in the conditions of increasingly stronger climate changes, the dynamics in economic life, in the industrial and social sphere on a European scale and a national dimension all determine the unsustainable extraction of energy resources and raw materials. Moreover, the influence of the military actions in Eastern Europe, the emigrant pressure on the European Union, especially expressed in Bulgaria, and other political, social and economic factors in this country are prerequisites for instability and uncertainty in one of the key sectors of the economy - the mineral and raw materials industry, in particular in the extraction of energy resources. In this environment, the issues of efficiency and flexibility of accounting, and of the stable financial management in the extraction of energy resources and raw materials acquire particular importance in state institutions and enterprises, as well as in private business. In what directions can digital accounting contribute to innovations needed today in the financial management of the unsustainable extraction of energy resources and raw materials? The present article is devoted to the answer to this question, against the background of a brief review of the extraction of raw materials and energy resources in Europe and Bulgaria since the turn of the century.