Implementation of ERP systems: accounting and auditing implications

Mamarasulov, Diyorbek, Мамарасулов , Диёрбек, Mamarasulov, Diyorbek

Рақамли иқтисодиёт · 2025-yil

Annotatsiya

The implementation of Enterprise Resource Planning (ERP) systems represents a significant strategic decision for organizations, with wide-ranging implications for accounting and auditing practices. This paper explores the accounting and auditing implications of ERP system implementation, focusing on key considerations and challenges faced by organizations in adopting and integrating these complex software solutions. Through a comprehensive review of existing literature and case studies, the paper highlights the impact of ERP systems on financial reporting, internal controls, and audit processes. Additionally, it examines the role of auditors in assessing the effectiveness of ERP implementations and ensuring compliance with accounting standards and regulatory requirements. By analyzing the experiences of organizations across various industries, this paper aims to provide insights into best practices and strategies for addressing accounting and auditing challenges associated with ERP system implementation.

Maqola ma’lumotlari
MualliflarMamarasulov, Diyorbek, Мамарасулов , Диёрбек, Mamarasulov, Diyorbek
JurnalРақамли иқтисодиёт
NashriyotРақамли иқтисодиёт тадқиқотлари маркази
Nashr sanasi2025-07-22
Jild8
Son8
Betlar243-252
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-27

Maqolaning asl sahifasi

Kalit so‘zlar

ERP, accounting software, auditing system, internal controls, system integration, risk management, data security, user training, sustainability reporting., ERP, accounting software, auditing system, internal controls, system integration, risk management, data security, user training, sustainability reporting., ERP, buxgalteriya dasturi, audit tizimi, ichki nazorat, tizim integratsiyasi, risklarni boshqarish, ma’lumotlar xavfsizligi, foydalanuvchilarni o‘qitish, barqarorlik hisoboti.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMamarasulov, Diyorbek, Мамарасулов , Диёрбек, & Mamarasulov, Diyorbek (2025). IMPLEMENTATION OF ERP SYSTEMS: ACCOUNTING AND AUDITING IMPLICATIONS. Рақамли иқтисодиёт, 8(8), 243-252. https://inlibrary.uz/index.php/digital-economy/article/view/110614
GOST (OAK)Mamarasulov, Diyorbek, Мамарасулов , Диёрбек, Mamarasulov, Diyorbek IMPLEMENTATION OF ERP SYSTEMS: ACCOUNTING AND AUDITING IMPLICATIONS // Рақамли иқтисодиёт. – 2025. – T. 8, № 8. – P. 243-252.
MLAMamarasulov, Diyorbek, Мамарасулов , Диёрбек, and Mamarasulov, Diyorbek. “IMPLEMENTATION OF ERP SYSTEMS: ACCOUNTING AND AUDITING IMPLICATIONS.” Рақамли иқтисодиёт, 8(8), 243-252, 2025. https://inlibrary.uz/index.php/digital-economy/article/view/110614
ChicagoMamarasulov, Diyorbek, Мамарасулов , Диёрбек, and Mamarasulov, Diyorbek. “IMPLEMENTATION OF ERP SYSTEMS: ACCOUNTING AND AUDITING IMPLICATIONS.” Рақамли иқтисодиёт, 8(8), 243-252 (2025). https://inlibrary.uz/index.php/digital-economy/article/view/110614
HarvardMamarasulov, Diyorbek, Мамарасулов , Диёрбек, and Mamarasulov, Diyorbek (2025) ‘IMPLEMENTATION OF ERP SYSTEMS: ACCOUNTING AND AUDITING IMPLICATIONS’, Рақамли иқтисодиёт, 8(8), 243-252. https://inlibrary.uz/index.php/digital-economy/article/view/110614
BibTeX
@article{mamarasulovdiyorbek2025,
  title = {IMPLEMENTATION OF ERP SYSTEMS: ACCOUNTING AND AUDITING IMPLICATIONS},
  author = {Mamarasulov, Diyorbek and Мамарасулов , Диёрбек and Mamarasulov, Diyorbek},
  journal = {Рақамли иқтисодиёт},
  year = {2025},
  volume = {8},
  number = {8},
  pages = {243-252},
  url = {https://inlibrary.uz/index.php/digital-economy/article/view/110614}
}

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