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Ugli, Odiljonov Makhmudjon Murodjon
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Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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THE IMPORTANCE OF GREEN ACCOUNTING IN THE BANKING SECTOR IN UZBEKISTAN: ANALYSIS OF DIFFERENCES IN PERCEPTIONS BETWEEN ACADEMICS AND PROFESSIONALS Ugli, Odiljonov Makhmudjon Murodjon; R Nelly Nur Apandi; Arim Nasim
Journal of Innovation Research and Knowledge Vol. 5 No. 1: Juni 2025
Publisher : Bajang Institute

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Abstract

This study investigates the differences in perceptions between academics and banking professionals regarding the importance of green accounting in the banking sector of Uzbekistan. With a growing global emphasis on sustainability and environmental responsibility, green accounting has emerged as a critical tool for integrating ecological concerns into financial decision-making. Despite its relevance, its adoption in Uzbekistan remains limited. Data were collected from 20 academics and 20 banking professionals using a quantitative survey method. Descriptive statistics and an independent samples t-test were used to analyze perception differences. The results indicate that perceive professionals about green accounting as significantly more important than academics This gap reflects differing awareness, exposure, and priorities related to environmental accounting practices. The findings underscore the need for increased collaboration between academia and industry and policy interventions to enhance the understanding and implementation of green accounting in the Uzbek banking sector.
Co-Authors Nasim, Arim Nur Apandi, R Nelly