Institutional specifics of financial accountability and transparency

Aripov, Javokhir, Арипов , Джавахир, Арипов , Жавохир

Илғор иқтисодиёт ва педагогик технологиялар · 2025-yil

Annotatsiya

The article explores the theoretical and practical aspects of the institutional characteristics of financial accountability and transparency. It examines the reforms implemented in Uzbekistan aimed at modernizing the public financial management system, enhancing budget process openness, and gradually adopting international financial reporting standards. Based on international experience (Finland, Canada, South Korea, Australia, Sweden), the study highlights the key factors that ensure effective financial accountability and transparency: real-time data disclosure, institutionally independent auditing, and the use of digital technologies. Uzbekistan’s PEFA scores and Open Budget Index results are analyzed, identifying existing challenges and suggesting policy directions for improvement. The findings demonstrate that strengthening national legislation, adopting internationally standardized reporting formats, expanding public participation, and introducing modern digital technologies are crucial for consolidating the institutional foundation of financial accountability and transparency

Maqola ma’lumotlari
MualliflarAripov, Javokhir, Арипов , Джавахир, Арипов , Жавохир
JurnalИлғор иқтисодиёт ва педагогик технологиялар
NashriyotТошкент давлат иқтисодиёт университети ҳузуридаги «Ўзбекистон иқтисодиётини ривожлантиришнинг илмий асослари ва муаммолари» илмий-тадқиқот маркази
ISSN1994-2025
Nashr sanasi2025-10-05
Jild2
Son5
Betlar303-311
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.60078/3060-4842-2025-vol2-iss5-pp303-311
Indeksga qo‘shilgan2026-08-26

DOI: 10.60078/3060-4842-2025-vol2-iss5-pp303-311 · Maqolaning asl sahifasi

Kalit so‘zlar

financial accountability, transparency, institutional environment, public finance, PEFA indicator, Open Budget Index, independent audit, digital technologies, public participation, Uzbekistan, финансовая подотчётность, прозрачность, институциональная среда, государственные финансы, индикатор PEFA, Индекс открытого бюджета, независимый аудит, цифровые технологии, участие общества, Узбекистан, молиявий ҳисобдорлик, шаффофлик, институционал муҳит, давлат молияси, PEFA индикатори, Очиқ бюджет индекси, мустақил аудит, рақамли технологиялар, жамоатчилик иштироки, Ўзбекистон

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAripov, Javokhir, Арипов , Джавахир, & Арипов , Жавохир (2025). INSTITUTIONAL SPECIFICS OF FINANCIAL ACCOUNTABILITY AND TRANSPARENCY. Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 303-311. https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp303-311
GOST (OAK)Aripov, Javokhir, Арипов , Джавахир, Арипов , Жавохир INSTITUTIONAL SPECIFICS OF FINANCIAL ACCOUNTABILITY AND TRANSPARENCY // Илғор иқтисодиёт ва педагогик технологиялар. – 2025. – T. 2, № 5. – P. 303-311. – DOI: 10.60078/3060-4842-2025-vol2-iss5-pp303-311.
MLAAripov, Javokhir, Арипов , Джавахир, and Арипов , Жавохир. “INSTITUTIONAL SPECIFICS OF FINANCIAL ACCOUNTABILITY AND TRANSPARENCY.” Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 303-311, 2025. https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp303-311
ChicagoAripov, Javokhir, Арипов , Джавахир, and Арипов , Жавохир. “INSTITUTIONAL SPECIFICS OF FINANCIAL ACCOUNTABILITY AND TRANSPARENCY.” Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 303-311 (2025). https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp303-311
HarvardAripov, Javokhir, Арипов , Джавахир, and Арипов , Жавохир (2025) ‘INSTITUTIONAL SPECIFICS OF FINANCIAL ACCOUNTABILITY AND TRANSPARENCY’, Илғор иқтисодиёт ва педагогик технологиялар, 2(5), 303-311. https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp303-311
BibTeX
@article{aripovjavokhir2025,
  title = {INSTITUTIONAL SPECIFICS OF FINANCIAL ACCOUNTABILITY AND TRANSPARENCY},
  author = {Aripov, Javokhir and Арипов , Джавахир and Арипов , Жавохир},
  journal = {Илғор иқтисодиёт ва педагогик технологиялар},
  year = {2025},
  volume = {2},
  number = {5},
  pages = {303-311},
  doi = {10.60078/3060-4842-2025-vol2-iss5-pp303-311},
  url = {https://doi.org/10.60078/3060-4842-2025-vol2-iss5-pp303-311}
}

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