Conceptual-methodological model of conducting separate accounting policy based on public-private partnership

Qodirov , Jasurbek, Кодиров , Жасурбек, Qodirov , Jasurbek

Иқтисодий тараққиёт ва таҳлил · 2026-yil

Annotatsiya

The article develops a conceptual-methodological model for conducting separate accounting policy under public-private partnership (PPP) at the level of the economic entity. It substantiates a scientific gap: existing approaches treat accounting procedures, fiscal risk, and maturity assessment separately, predominantly at the country level, relying on the experience of developed countries. The model is built on an “input-operations-output-monitoring” architecture and operationalized through six interrelated formulas and a five-component Accounting Policy Maturity Index (APMI). The study is conducted on the case of JSC “Uzbekistan Railways”; component impact analysis shows that transparency and accounting-audit are the most effective levers for raising maturity. The model converts strategic goals into annually manageable targets, while the cost-intensity and cross-subsidy coefficients make transparent the internal financial flows invisible in consolidated reporting. The proposed model is offered as a methodological basis for harmonizing national practice with international standards (IFRIC 12, IPSAS 32, IFRS 15, IFRS 8).

Maqola ma’lumotlari
MualliflarQodirov , Jasurbek, Кодиров , Жасурбек, Qodirov , Jasurbek
JurnalИқтисодий тараққиёт ва таҳлил
NashriyotЎзбекистон иқтисодиётини ривожлантиришнинг илмий-тадқиқот маркази
ISSN2992-877X
Nashr sanasi2026-08-27
Jild4
Son8
Betlar152-159
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/2992-877x-2026-vol4-iss8-pp152-159
Indeksga qo‘shilgan2026-09-06

DOI: 10.60078/2992-877x-2026-vol4-iss8-pp152-159 · Maqolaning asl sahifasi

Kalit so‘zlar

public-private partnership, separate accounting policy, conceptual methodological model, accounting policy maturity index (APMI), fiscal risk, государственно-частное партнёрство, обособленная учётная политика, концептуально-методологическая модель, индекс зрелости учётной политики (ИЗУП), фискальный риск, davlat-xususiy sheriklik, alohida hisob siyosati, konseptual-metodologik model, hisob siyosati yetukligi indeksi (HSYI), fiskal xatar

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAQodirov , Jasurbek, Кодиров , Жасурбек, & Qodirov , Jasurbek (2026). CONCEPTUAL-METHODOLOGICAL MODEL OF CONDUCTING SEPARATE ACCOUNTING POLICY BASED ON PUBLIC-PRIVATE PARTNERSHIP. Иқтисодий тараққиёт ва таҳлил, 4(8), 152-159. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp152-159
GOST (OAK)Qodirov , Jasurbek, Кодиров , Жасурбек, Qodirov , Jasurbek CONCEPTUAL-METHODOLOGICAL MODEL OF CONDUCTING SEPARATE ACCOUNTING POLICY BASED ON PUBLIC-PRIVATE PARTNERSHIP // Иқтисодий тараққиёт ва таҳлил. – 2026. – T. 4, № 8. – P. 152-159. – DOI: 10.60078/2992-877x-2026-vol4-iss8-pp152-159.
MLAQodirov , Jasurbek, Кодиров , Жасурбек, and Qodirov , Jasurbek. “CONCEPTUAL-METHODOLOGICAL MODEL OF CONDUCTING SEPARATE ACCOUNTING POLICY BASED ON PUBLIC-PRIVATE PARTNERSHIP.” Иқтисодий тараққиёт ва таҳлил, 4(8), 152-159, 2026. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp152-159
ChicagoQodirov , Jasurbek, Кодиров , Жасурбек, and Qodirov , Jasurbek. “CONCEPTUAL-METHODOLOGICAL MODEL OF CONDUCTING SEPARATE ACCOUNTING POLICY BASED ON PUBLIC-PRIVATE PARTNERSHIP.” Иқтисодий тараққиёт ва таҳлил, 4(8), 152-159 (2026). https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp152-159
HarvardQodirov , Jasurbek, Кодиров , Жасурбек, and Qodirov , Jasurbek (2026) ‘CONCEPTUAL-METHODOLOGICAL MODEL OF CONDUCTING SEPARATE ACCOUNTING POLICY BASED ON PUBLIC-PRIVATE PARTNERSHIP’, Иқтисодий тараққиёт ва таҳлил, 4(8), 152-159. https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp152-159
BibTeX
@article{qodirovjasurbek2026,
  title = {CONCEPTUAL-METHODOLOGICAL MODEL OF CONDUCTING SEPARATE ACCOUNTING POLICY BASED ON PUBLIC-PRIVATE PARTNERSHIP},
  author = {Qodirov , Jasurbek and Кодиров , Жасурбек and Qodirov , Jasurbek},
  journal = {Иқтисодий тараққиёт ва таҳлил},
  year = {2026},
  volume = {4},
  number = {8},
  pages = {152-159},
  doi = {10.60078/2992-877x-2026-vol4-iss8-pp152-159},
  url = {https://doi.org/10.60078/2992-877x-2026-vol4-iss8-pp152-159}
}

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