Understanding the role of accounting reports in financial control: evidence from uzbek enterprises

Abdimurodov Ulug‘bek Olimjonovich, Aristanti Widyaningsih, Toni Heryana

Innovation science and technologiy · 2025-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarAbdimurodov Ulug‘bek Olimjonovich, Aristanti Widyaningsih, Toni Heryana
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2025-06-25
Jild1
Son6
Betlar84-88
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.17446615
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.17446615 · Maqolaning asl sahifasi

Kalit so‘zlar

accounting reports, financial control, Uzbekistan, qualitative research, management behavior, financial reporting practices.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAbdimurodov Ulug‘bek Olimjonovich, Aristanti Widyaningsih, & Toni Heryana (2025). UNDERSTANDING THE ROLE OF ACCOUNTING REPORTS IN FINANCIAL CONTROL: EVIDENCE FROM UZBEK ENTERPRISES. Innovation science and technologiy, 1(6), 84-88. https://doi.org/10.5281/zenodo.17446615
GOST (OAK)Abdimurodov Ulug‘bek Olimjonovich, Aristanti Widyaningsih, Toni Heryana UNDERSTANDING THE ROLE OF ACCOUNTING REPORTS IN FINANCIAL CONTROL: EVIDENCE FROM UZBEK ENTERPRISES // Innovation science and technologiy. – 2025. – T. 1, № 6. – P. 84-88. – DOI: 10.5281/zenodo.17446615.
MLAAbdimurodov Ulug‘bek Olimjonovich, Aristanti Widyaningsih, and Toni Heryana. “UNDERSTANDING THE ROLE OF ACCOUNTING REPORTS IN FINANCIAL CONTROL: EVIDENCE FROM UZBEK ENTERPRISES.” Innovation science and technologiy, 1(6), 84-88, 2025. https://doi.org/10.5281/zenodo.17446615
ChicagoAbdimurodov Ulug‘bek Olimjonovich, Aristanti Widyaningsih, and Toni Heryana. “UNDERSTANDING THE ROLE OF ACCOUNTING REPORTS IN FINANCIAL CONTROL: EVIDENCE FROM UZBEK ENTERPRISES.” Innovation science and technologiy, 1(6), 84-88 (2025). https://doi.org/10.5281/zenodo.17446615
HarvardAbdimurodov Ulug‘bek Olimjonovich, Aristanti Widyaningsih, and Toni Heryana (2025) ‘UNDERSTANDING THE ROLE OF ACCOUNTING REPORTS IN FINANCIAL CONTROL: EVIDENCE FROM UZBEK ENTERPRISES’, Innovation science and technologiy, 1(6), 84-88. https://doi.org/10.5281/zenodo.17446615
BibTeX
@article{abdimurodovulugbekolimjonovich2025,
  title = {UNDERSTANDING THE ROLE OF ACCOUNTING REPORTS IN FINANCIAL CONTROL: EVIDENCE FROM UZBEK ENTERPRISES},
  author = {Abdimurodov Ulug‘bek Olimjonovich and Aristanti Widyaningsih and Toni Heryana},
  journal = {Innovation science and technologiy},
  year = {2025},
  volume = {1},
  number = {6},
  pages = {84-88},
  doi = {10.5281/zenodo.17446615},
  url = {https://doi.org/10.5281/zenodo.17446615}
}

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