Serbian and Bulgarian broke the international phonetic alphabet. Which one do you agree with?
The international phonetic alphabet is one of the most powerful instruments linguists have. Its point is to transcribe the same sounds in the same way.
The Bulgarian and Serbian words for "first" are pronounced EXACTLY the same. However, IPA officially transcribed them differently as you see above.
This is because linguists argued and didn't agree whether "r" is a syllabic R, with vowel quality and therefore not two different sounds (Serbian, Macedonian position) or two different sounds, one of which is fully fledged vowel, functional and stressed, and the other is just a consonant, the rhotic R, not some sort of a magic phoneme that sometimes is a vowel and sometimes consonant (Bulgarian position).
Serbian and Bulgarian broke IPA and its whole point. You now have a word equally pronounced but differently transcribed in IPA symbols.
Bulgarians say "Karadzic broke his own rule, read as you write". Serbs say "don't be silly, he didn't, of course he didn't you fools, that's a vocalic R. Bulgarians reply, there's not such thing as a vowel R, that's polticial fiction. Serbs then reply, no, it's just that your linguistics is under developed. Bulgarians then reply: oh yeah? why don't you look at old church Slavonic then.
etc etc the fight continues