Priority directions for organizing management accounting and internal control systems in fishery clusters

Shodiev , Aslam

Innovation science and technologiy · 2026-yil

Annotatsiya

The article examines priority directions for organizing management accounting and internal control systemsin fishery clusters. The research is based on the 2019–2024 practice of fishery clusters within the “O‘zbekbaliqsanoat”Association. The author developed proposals in three main areas: (1) organizational and methodological aspects of themanagement accounting policy; (2) a mixed transfer pricing model based either on market price or on cost plus a 15–25%margin; and (3) a segment reporting template for five operating segments in accordance with IFRS 8 requirements. Inaddition, five components of the internal control system for fishery clusters are proposed based on the COSO InternalControl — Integrated Framework. The research results have practical significance for improving the efficiency, transparency,and controllability of fishery clusters

Maqola ma’lumotlari
MualliflarShodiev , Aslam
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-03-01
Jild2
Son3
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

fishery clusters, management accounting, internal control, COSO, transfer pricing, segment reporting, IFRS 8, agroclusters, Uzbekistan.

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAShodiev , Aslam (2026). PRIORITY DIRECTIONS FOR ORGANIZING MANAGEMENT ACCOUNTING AND INTERNAL CONTROL SYSTEMS IN FISHERY CLUSTERS. Innovation science and technologiy, 2(3). https://ist-journal.uz/index.php/IST/article/view/1012
GOST (OAK)Shodiev , Aslam PRIORITY DIRECTIONS FOR ORGANIZING MANAGEMENT ACCOUNTING AND INTERNAL CONTROL SYSTEMS IN FISHERY CLUSTERS // Innovation science and technologiy. – 2026. – T. 2, № 3.
MLAShodiev , Aslam. “PRIORITY DIRECTIONS FOR ORGANIZING MANAGEMENT ACCOUNTING AND INTERNAL CONTROL SYSTEMS IN FISHERY CLUSTERS.” Innovation science and technologiy, 2(3), 2026. https://ist-journal.uz/index.php/IST/article/view/1012
ChicagoShodiev , Aslam. “PRIORITY DIRECTIONS FOR ORGANIZING MANAGEMENT ACCOUNTING AND INTERNAL CONTROL SYSTEMS IN FISHERY CLUSTERS.” Innovation science and technologiy, 2(3) (2026). https://ist-journal.uz/index.php/IST/article/view/1012
HarvardShodiev , Aslam (2026) ‘PRIORITY DIRECTIONS FOR ORGANIZING MANAGEMENT ACCOUNTING AND INTERNAL CONTROL SYSTEMS IN FISHERY CLUSTERS’, Innovation science and technologiy, 2(3). https://ist-journal.uz/index.php/IST/article/view/1012
BibTeX
@article{shodievaslam2026,
  title = {PRIORITY DIRECTIONS FOR ORGANIZING MANAGEMENT ACCOUNTING AND INTERNAL CONTROL SYSTEMS IN FISHERY CLUSTERS},
  author = {Shodiev , Aslam},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {3},
  url = {https://ist-journal.uz/index.php/IST/article/view/1012}
}

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