This study explores the role of accounting reports in financial control within Uzbek enterprises using a qualitativeapproach based on face-to-face interviews with finance professionals. Findings indicate that while accounting reports areroutinely prepared for regulatory compliance, their practical use in strategic financial management varies considerably.Key barriers include limited managerial engagement, challenges in interpreting complex financial data, and insufficientcross-departmental collaboration. Participants also emphasized the need for improved training and more accessiblereporting formats. The study highlights the importance of organizational culture and communication in shaping theeffectiveness of accounting reports and suggests that formal systems alone are insufficient without supportive behavioralpractices. These insights contribute to the literature on management control in transitional economies and offer practicalrecommendations for enhancing financial governance in Uzbekistan.
| Mualliflar | Abdimurodov Ulug‘bek Olimjonovich, Aristanti Widyaningsih, Toni Heryana |
|---|---|
| Jurnal | Innovation science and technologiy |
| Nashr sanasi | 2025-06-25 |
| Jild | 1 |
| Son | 6 |
| Betlar | 84-88 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.17446615 |
DOI: 10.5281/zenodo.17446615 · Maqolaning asl sahifasi
accounting reports, financial control, Uzbekistan, qualitative research, management behavior, financial reporting practices.
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