UNDERSTANDING THE ROLE OF ACCOUNTING REPORTS IN FINANCIAL CONTROL: EVIDENCE FROM UZBEK ENTERPRISES
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| Formato: | Recurso digital |
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2025
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| _version_ | 1866901751803674624 |
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| author | Abdimurodov Ulug'bek Olimjonovich Aristanti Widyaningsih Toni Heryana |
| author_facet | Abdimurodov Ulug'bek Olimjonovich Aristanti Widyaningsih Toni Heryana |
| contents | <p>This study explores the role of accounting reports in financial control within Uzbek enterprises using a qualitative<br>approach based on face-to-face interviews with finance professionals. Findings indicate that while accounting reports are<br>routinely prepared for regulatory compliance, their practical use in strategic financial management varies considerably.<br>Key barriers include limited managerial engagement, challenges in interpreting complex financial data, and insufficient<br>cross-departmental collaboration. Participants also emphasized the need for improved training and more accessible<br>reporting formats. The study highlights the importance of organizational culture and communication in shaping the<br>effectiveness of accounting reports and suggests that formal systems alone are insufficient without supportive behavioral<br>practices. These insights contribute to the literature on management control in transitional economies and offer practical<br>recommendations for enhancing financial governance in Uzbekistan.</p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_17446615 |
| institution | Zenodo |
| language | |
| publishDate | 2025 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | UNDERSTANDING THE ROLE OF ACCOUNTING REPORTS IN FINANCIAL CONTROL: EVIDENCE FROM UZBEK ENTERPRISES Abdimurodov Ulug'bek Olimjonovich Aristanti Widyaningsih Toni Heryana <p>This study explores the role of accounting reports in financial control within Uzbek enterprises using a qualitative<br>approach based on face-to-face interviews with finance professionals. Findings indicate that while accounting reports are<br>routinely prepared for regulatory compliance, their practical use in strategic financial management varies considerably.<br>Key barriers include limited managerial engagement, challenges in interpreting complex financial data, and insufficient<br>cross-departmental collaboration. Participants also emphasized the need for improved training and more accessible<br>reporting formats. The study highlights the importance of organizational culture and communication in shaping the<br>effectiveness of accounting reports and suggests that formal systems alone are insufficient without supportive behavioral<br>practices. These insights contribute to the literature on management control in transitional economies and offer practical<br>recommendations for enhancing financial governance in Uzbekistan.</p> |
| title | UNDERSTANDING THE ROLE OF ACCOUNTING REPORTS IN FINANCIAL CONTROL: EVIDENCE FROM UZBEK ENTERPRISES |
| url | https://doi.org/10.5281/zenodo.17446615 |