The role of accounting and internal control systems in ensuring the quality of financial reporting in higher educational institutions

Ermatova Sakhodatkhon , Ismailovna

«Инновацион иқтисодиёт» журнали · 2025-yil

Annotatsiya

This article examines the role of liabilities accounting and internal control systems in ensuring the quality of financial reporting in Uzbekistan’s higher education institutions (HEIs). The study investigates the impact of liabilities accounting on the accuracy and transparency of reports and the significance of internal control systems in optimizing financial processes. A mixed-methods approach was employed, combining qualitative analysis (of regulatory documents and HEI records) and quantitative analysis (of financial metrics from 5 HEIs over 2020–2024). Findings indicate that accurate liabilities accounting and effective internal control systems enhance reporting quality, yet challenges such as insufficient staff qualifications, infrastructure limitations, and regulatory inconsistencies persist. The article provides practical recommendations for improving 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

liabilities accounting, internal control, financial reporting,, higher education, transparency, Uzbekistan, учет обязательств, внутренний контроль, финансовая отчетность, высшее образование,, прозрачность, Узбекистан, majburiyatlar hisobi, ichki nazorat, moliyaviy hisobot, oliy ta’lim, shaffoflik, O‘zbekiston

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAErmatova Sakhodatkhon , Ismailovna (2025). THE ROLE OF ACCOUNTING AND INTERNAL CONTROL SYSTEMS IN ENSURING THE QUALITY OF FINANCIAL REPORTING IN HIGHER EDUCATIONAL INSTITUTIONS. «Инновацион иқтисодиёт» журнали, 50(05). https://ojs.qmii.uz/index.php/ej/article/view/994
GOST (OAK)Ermatova Sakhodatkhon , Ismailovna THE ROLE OF ACCOUNTING AND INTERNAL CONTROL SYSTEMS IN ENSURING THE QUALITY OF FINANCIAL REPORTING IN HIGHER EDUCATIONAL INSTITUTIONS // «Инновацион иқтисодиёт» журнали. – 2025. – T. 50, № 05.
MLAErmatova Sakhodatkhon , Ismailovna. “THE ROLE OF ACCOUNTING AND INTERNAL CONTROL SYSTEMS IN ENSURING THE QUALITY OF FINANCIAL REPORTING IN HIGHER EDUCATIONAL INSTITUTIONS.” «Инновацион иқтисодиёт» журнали, 50(05), 2025. https://ojs.qmii.uz/index.php/ej/article/view/994
ChicagoErmatova Sakhodatkhon , Ismailovna. “THE ROLE OF ACCOUNTING AND INTERNAL CONTROL SYSTEMS IN ENSURING THE QUALITY OF FINANCIAL REPORTING IN HIGHER EDUCATIONAL INSTITUTIONS.” «Инновацион иқтисодиёт» журнали, 50(05) (2025). https://ojs.qmii.uz/index.php/ej/article/view/994
HarvardErmatova Sakhodatkhon , Ismailovna (2025) ‘THE ROLE OF ACCOUNTING AND INTERNAL CONTROL SYSTEMS IN ENSURING THE QUALITY OF FINANCIAL REPORTING IN HIGHER EDUCATIONAL INSTITUTIONS’, «Инновацион иқтисодиёт» журнали, 50(05). https://ojs.qmii.uz/index.php/ej/article/view/994
BibTeX
@article{ermatovasakhodatkhonismailovna2025,
  title = {THE ROLE OF ACCOUNTING AND INTERNAL CONTROL SYSTEMS IN ENSURING THE QUALITY OF FINANCIAL REPORTING 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/994}
}

Boshqa maqola uchun iqtibos tayyorlash

«Инновацион иқтисодиёт» журнали jurnalidan boshqa maqolalar

«Инновацион иқтисодиёт» журнали — barcha maqolalar · 2025-yil arxivi

Ermatova Sakhodatkhon , Ismailovna — boshqa maqolalari

Iqtisodiyot sohasidagi boshqa maqolalar

Iqtisodiyot sohasidagi OAK jurnallari