This article analyzes existing approaches to assessing strategic financial accounting effectiveness and proposes an improved multi-criteria methodology. The relevance of the study is explained by IFRS 18 requirements, the 2025 revision of IFRS Practice Statement 1, and the development of digital management technologies. Based on Scopus-indexed studies published in 2024–2025, the impact of strategic management accounting, business intelligence, and artificial intelligence on enterprise performance is highlighted. A seven-component assessment model, indicator normalization, hybrid AHP– entropy weighting, and an integral index calculation procedure are developed. It is demonstrated that the proposed methodology provides an adaptive diagnostic system for supporting strategic decision-making.
| Mualliflar | Umarova Shakhlo Abduvaliyevna, Умарова Шахло Абдувалиевна, Umarova Shaxlo Abduvaliyevna |
|---|---|
| Jurnal | Меҳнат иқтисодиёти ва инсон капитали |
| Nashriyot | ТДИУ |
| ISSN | 3030-3117 |
| Nashr sanasi | 2026-09-30 |
| Jild | 5 |
| Son | 5 |
| Betlar | 193-206 |
| Til | Ingliz |
| Ilmiy soha | Iqtisodiyot |
| DOI | 10.67668/lehc/vol5iss3/344 |
| Indeksga qo‘shilgan | 2026-10-03 |
DOI: 10.67668/lehc/vol5iss3/344 · Maqolaning asl sahifasi
strategik moliyaviy hisob, samaradorlikni baholash, integral indeks, gibrid vaznlash, AHP, entropiya usuli, IFRS 18, boshqaruv ko‘rsatkichlari, raqamli dashboard, axborot sifati, стратегический финансовый учет, оценка эффективности, интегральный индекс, гибридное взвешивание, AHP, энтропийный метод, IFRS 18, управленческие показатели, цифровая панель, качество информации, strategic financial accounting, performance assessment, integrated index, hybrid weighting, AHP, entropy method, IFRS 18, management performance measures, digital dashboard, information quality
| APA | Umarova Shakhlo Abduvaliyevna, Умарова Шахло Абдувалиевна, & Umarova Shaxlo Abduvaliyevna (2026). IMPROVING THE METHODOLOGY FOR ASSESSING THE EFFECTIVENESS OF STRATEGIC FINANCIAL ACCOUNTING. Меҳнат иқтисодиёти ва инсон капитали, 5(5), 193-206. https://doi.org/10.67668/lehc/vol5iss3/344 |
|---|---|
| GOST (OAK) | Umarova Shakhlo Abduvaliyevna, Умарова Шахло Абдувалиевна, Umarova Shaxlo Abduvaliyevna IMPROVING THE METHODOLOGY FOR ASSESSING THE EFFECTIVENESS OF STRATEGIC FINANCIAL ACCOUNTING // Меҳнат иқтисодиёти ва инсон капитали. – 2026. – T. 5, № 5. – P. 193-206. – DOI: 10.67668/lehc/vol5iss3/344. |
| MLA | Umarova Shakhlo Abduvaliyevna, Умарова Шахло Абдувалиевна, and Umarova Shaxlo Abduvaliyevna. “IMPROVING THE METHODOLOGY FOR ASSESSING THE EFFECTIVENESS OF STRATEGIC FINANCIAL ACCOUNTING.” Меҳнат иқтисодиёти ва инсон капитали, 5(5), 193-206, 2026. https://doi.org/10.67668/lehc/vol5iss3/344 |
| Chicago | Umarova Shakhlo Abduvaliyevna, Умарова Шахло Абдувалиевна, and Umarova Shaxlo Abduvaliyevna. “IMPROVING THE METHODOLOGY FOR ASSESSING THE EFFECTIVENESS OF STRATEGIC FINANCIAL ACCOUNTING.” Меҳнат иқтисодиёти ва инсон капитали, 5(5), 193-206 (2026). https://doi.org/10.67668/lehc/vol5iss3/344 |
| Harvard | Umarova Shakhlo Abduvaliyevna, Умарова Шахло Абдувалиевна, and Umarova Shaxlo Abduvaliyevna (2026) ‘IMPROVING THE METHODOLOGY FOR ASSESSING THE EFFECTIVENESS OF STRATEGIC FINANCIAL ACCOUNTING’, Меҳнат иқтисодиёти ва инсон капитали, 5(5), 193-206. https://doi.org/10.67668/lehc/vol5iss3/344 |
| BibTeX | @article{umarovashakhloabduvaliyevna2026,
title = {IMPROVING THE METHODOLOGY FOR ASSESSING THE EFFECTIVENESS OF STRATEGIC FINANCIAL ACCOUNTING},
author = {Umarova Shakhlo Abduvaliyevna and Умарова Шахло Абдувалиевна and Umarova Shaxlo Abduvaliyevna},
journal = {Меҳнат иқтисодиёти ва инсон капитали},
year = {2026},
volume = {5},
number = {5},
pages = {193-206},
doi = {10.67668/lehc/vol5iss3/344},
url = {https://doi.org/10.67668/lehc/vol5iss3/344}
} |
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