Accounting and internal audit in higher educational institutions

Ermatova Sakhodatkhon , Ismailovna

«Инновацион иқтисодиёт» журнали · 2025-yil

Annotatsiya

This article examines the overall state of liabilities accounting and internal audit processes in Uzbekistan’s higher education institutions (HEIs). The study explores the impact of liabilities accounting on financial reporting quality and the role of internal audit in oversight and optimization. A mixed-methods approach was employed, combining qualitative analysis (of regulatory documents) and quantitative analysis (of financial metrics from 5 HEIs over 2020–2024). Findings indicate that the accuracy of liabilities accounting hinges on effective internal audit systems, yet infrastructure limitations, insufficient staff qualifications, and regulatory inconsistencies persist as challenges. The article provides practical recommendations for enhancing financial management in HEIs.

Maqola ma’lumotlari
MualliflarErmatova Sakhodatkhon , Ismailovna
Jurnal«Инновацион иқтисодиёт» журнали
NashriyotҚарши дaвлaт техника универcитети
ISSN3030-315x
Nashr sanasi2025-06-19
Jild50
Son05
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

international financial reporting standards, foreign standard, securities, national auditing standards, investments, certificate of deposit, corporate bonds, equity securities, warrant, option, derivative securities, operational audit, complex audit, международные стандарты финансовой отчетности, иностранный стандарт, ценные бумаги,, национальные стандарты аудита, инвестиции, депозитный сертификат,, корпоративные облигации, эмиссионные ценные бумаги, варрант, опцион, производные ценные бумаги, операционный аудит, комплекс аудит, xalqaro moliyaviy hisobot standartalari, xorijiy mezon, qimmatli qog‘ozlar,, auditorlik faoliyatini milliy standarti,, investitsiya, depozit sertifikati, korporativ obligatsiyalar, emissiyaviy qimmatli qog‘ozlar, varrant, opsion, hosilaviy qimmatli qog‘ozlar, operatsion audit, muvofiqlik auditi

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAErmatova Sakhodatkhon , Ismailovna (2025). ACCOUNTING AND INTERNAL AUDIT IN HIGHER EDUCATIONAL INSTITUTIONS. «Инновацион иқтисодиёт» журнали, 50(05). https://ojs.qmii.uz/index.php/ej/article/view/987
GOST (OAK)Ermatova Sakhodatkhon , Ismailovna ACCOUNTING AND INTERNAL AUDIT IN HIGHER EDUCATIONAL INSTITUTIONS // «Инновацион иқтисодиёт» журнали. – 2025. – T. 50, № 05.
MLAErmatova Sakhodatkhon , Ismailovna. “ACCOUNTING AND INTERNAL AUDIT IN HIGHER EDUCATIONAL INSTITUTIONS.” «Инновацион иқтисодиёт» журнали, 50(05), 2025. https://ojs.qmii.uz/index.php/ej/article/view/987
ChicagoErmatova Sakhodatkhon , Ismailovna. “ACCOUNTING AND INTERNAL AUDIT IN HIGHER EDUCATIONAL INSTITUTIONS.” «Инновацион иқтисодиёт» журнали, 50(05) (2025). https://ojs.qmii.uz/index.php/ej/article/view/987
HarvardErmatova Sakhodatkhon , Ismailovna (2025) ‘ACCOUNTING AND INTERNAL AUDIT IN HIGHER EDUCATIONAL INSTITUTIONS’, «Инновацион иқтисодиёт» журнали, 50(05). https://ojs.qmii.uz/index.php/ej/article/view/987
BibTeX
@article{ermatovasakhodatkhonismailovna2025,
  title = {ACCOUNTING AND INTERNAL AUDIT IN HIGHER EDUCATIONAL INSTITUTIONS},
  author = {Ermatova Sakhodatkhon , Ismailovna},
  journal = {«Инновацион иқтисодиёт» журнали},
  year = {2025},
  volume = {50},
  number = {05},
  url = {https://ojs.qmii.uz/index.php/ej/article/view/987}
}

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