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All Journal Journal of Islamic Contemporary Accounting and Business
Abdimurodov Ulugbek Olimjonovich
Tashkent State University of Economics - Universitas Pendidikan Indonesia
Economics, Econometrics & Finance

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Beyond Compliance: A Qualitative Study on the Operational Utility and Behavioral Barriers of Accounting Reports in Uzbek Enterprises Abdimurodov Ulugbek Olimjonovich; Aristanti Widyaningsih; Tony Heryana; Yusupov Komaliddin Bakhtiyor Ugli
Journal of Islamic Contemporary Accounting and Business Vol. 4 No. 2 (2026): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v4i2.569

Abstract

This research investigates how accounting documents function within financial oversight across organizations in Uzbekistan, applying a qualitative methodology through direct interviews with financial experts. The outcomes reveal that although financial statements are regularly compiled to fulfill legal regulations, their functional application in strategic financial administration differs significantly. Core obstacles involve restricted managerial participation, difficulties in interpreting intricate financial metrics, and a lack of cross-departmental teamwork. Contributors also stressed the necessity for enhanced training and simpler reporting layouts. This inquiry emphasizes the significance of organizational culture and communication in driving the efficacy of financial reporting, demonstrating that formal frameworks alone remain inadequate absent supportive behavioral routines. These insights add to the literature concerning management control inside transitional economies while delivering actionable suggestions to elevate financial governance in Uzbekistan.
Co-Authors Aristanti Widyaningsih Tony Heryana Yusupov Komaliddin Bakhtiyor Ugli