Dimitar Dobrev (academic)

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Prof. Dobrev's last portrait
Dr. Dobrev in 1911
Kotel 1933
1988 Prof. Kaligorov article

Professor Dr Dobrev is considered one of Bulgaria’s distinguished economists and academicians.

Brief biographical details[edit]

Dimitar Dobrev was born on 31 August 1888 in Kotel, Bulgaria, as the son of Dobri Dobrev Scharpazov and Zonka Doncheva. He grew up in a small town of Kotel at the foot of the Balkan mountains, a long established centre of national and cultural revival, birthplace of patriots, clergymen, revolutionaries and poets. He studied at the Trade and Commerce College Svishtov and graduated, completing a doctorate degree in economics at Erlangen, Germany in 1911. He worked at Trade and Commerce Chambers, at the Bulgarian Central Cooperative Bank, then as a teacher in Plovdiv, and in Sofia.

Contributions to Bulgarian economic sciences[edit]

He taught as a regular professor from 1924 until 1940 at Sofia University “Kliment Ochridski” where he conducted research at the State Higher Education School of Finance and Administrative Sciences. He became second Rector in 1940 succeeding Professor Stefan Bobchev. From the inception of the former Higher Institute of Economics “Karl Marx” Professor Dobrev was a longstanding lecturer. He is listed at the University of National and World Economy founded in 1920. He continued as First Dean and Professor in the Faculty for economic and social sciences at Sofia University from 1947 until his retirement in 1959. Prof. Dobrev is mentioned by his former students (see Professor Christo Kaligorov) as ″not merely a great scientist, but an outstanding educator and a pedagogue″.[1][2] Professor Kosta Pergelov spoke of his ″contribution as the founder of contemporary accountancy theory in Bulgaria, who is rightly regarded by the generations as the patriarch of accountancy in Bulgaria″.[3][4] In his academic work, „Strategic accountancy analysis of value-revolutionary stage in the development of accountancy science“ Volume I, 2004,p. 33, Docent Trifon Trifonov, cites that “according to D. Dobrev, “...valued categories separately do not accomplish evaluated movements (economic turnover), except for their being placed in one unified functional entirety...as it is necessary for these forces to be drawn from their concrete material characteristic over one common denominator of the monetary-valuation enumeration” (as cited in Dobrev, D., Science of the separate economy, Printing House H.G.Danov, O.O.Society, Sofia, 1941, p. 108)”.[5] Furthermore (ibid.) Docent Trifon Trifonov cites a colleague, (Yanakiev, R. 1971) where he states, “that when he makes a general historical review of evolution in world theory on business management relative to development in our country during the period 1900-1944, the author especially emphasizes the role of the founder of the Bulgarian Accountancy Science Professor D.Dobrev in the development of this theory.” [6] R.Yanakiev justifiably stresses the contribution of the great Bulgarian economist in developing the ″financial-economic questions″ in management, although reference here is to an entire financial-accounting school for his successors, created by the notable scientist, quite undeservedly forgotten during Bulgaria's totalitarian government. The remarkable work ″Science of the separate economy″ (1941) of Professor Dobrev is marked also in the neoclassical interpretation of capitalist enterprise even by the pre-war Bulgarian political economists. Professor D. Dobrev knew only too well the neoclassical economics (marginalised school) and its European proponents, widely cited in his study of the separate economy. Approaching historically towards understanding of the separate enterprise, the author gives a systematic review of it as an ″instrumental unit, a constructive social element of organised human purposeful activities, at the base of which lies budget activity″ [7][8] He is reputed to have been an accountant to Tzar Boris III of Bulgaria prior to WW2. He had been a founder and director of the former Institute of Chartered Accountants. He was awarded the Medal of “St. Cyril and Methodius” Ist degree. Professor Dobrev remains an outstanding scientist in the accountancy field in Bulgaria. He has contributed time, effort and work in a forty year period during which he has written several major groundbreaking scientific works that have influenced other specialists in book-keeping, accountancy, finance management and fiscal studies in Bulgaria. He has taught generations of young students, prepared them as highly qualified specialists in economics who later became lecturers and professors in their own right. He laid out a path for them to follow in governing the country's national and international economic stability. After a prolonged illness Professor Dobrev died on 21 April 1961 in Sofia, Bulgaria.

Main theoretical works[edit]

  • “Theory and analysis of balances” Sofia (3 editions to 1946);
  • “Science of the separate economy” Sofia (2 editions 1941, 1946);
  • “Systematic Course in Accountancy” Sofia (6 editions 1928-1946);
  • “Manual for control, revisions and expertise in state enterprises” Sofia (1933);
  • “Economics of company enterprises” (1949);
  • “Basic analysis of economic activity of industrial enterprises”(2 editions 1954-1957);
  • “Systematic accountancy in Trade and Industry” Plovdiv (1914);
  • “Structural problems of the automated agricultural industry” (1945);
  • “Chartered Accountancy in Industry” (2 editions by 1935);


  1. ^ Bulgarian: в.″Икономист″ Професор д-р Христо Калигоров, ″100 години от рождението на Проф.Димитър Добрев″ бр.20, 23.12.1988 София
  2. ^ "Economist" Professor Dr Christo Kaligorov, ″100 years of the birth of Professor Dimitar Dobrev″ issue20, 23.12.1988 Sofia
  3. ^ Bulgarian: Професор Коста Пергелов, ″за счетоводството и счетоводната наука и образование″ http://www.unwe.bg/yearbook/2005/18.pdf стр.212, София
  4. ^ Professor Kosta Pergelov, ″About accountancy and the science of accounting and education″ http://www.unwe.bg/yearbook/2005/18.pdf page 212, Sofia
  5. ^ Bulgarian: доц.д-р Трифон Трифонов, ‘Стратегическия счетоводен анализ на стойността-революционен етап в развитието на счетоводната наука’ Научни Трудове Том I, 2004, стр.33http://www.unwe.bg/research/?id=502
  6. ^ Yanakiev,R.et al,‘Textbook on common theory of socialist management’ part I, publisher ‘Science and Art’, Sofia, 1971, p.48
  7. ^ „Docent Dr Trifon Trifonov, Strategic accountancy analysis of value-revolutionary stage in the development of accountancy science“ Volume I, 2004,pp.45-47,
  8. ^ Bulgarian: доц.д-р Трифон Трифонов, ‘Стратегическия счетоводен анализ на стойността-революционен етап в развитието на счетоводната наука’ Научни Трудове Том I, 2004, стр.45-47http://www.unwe.bg/research/?id=502

External links[edit]