UNDERSTANDING THE ROLE OF ACCOUNTING REPORTS IN FINANCIAL CONTROL: EVIDENCE FROM UZBEK ENTERPRISES
DOI:
https://doi.org/10.5281/zenodo.17446615Keywords:
accounting reports, financial control, Uzbekistan, qualitative research, management behavior, financial reporting practices.Abstract
This study explores the role of accounting reports in financial control within Uzbek enterprises using a qualitative
approach based on face-to-face interviews with finance professionals. Findings indicate that while accounting reports are
routinely prepared for regulatory compliance, their practical use in strategic financial management varies considerably.
Key barriers include limited managerial engagement, challenges in interpreting complex financial data, and insufficient
cross-departmental collaboration. Participants also emphasized the need for improved training and more accessible
reporting formats. The study highlights the importance of organizational culture and communication in shaping the
effectiveness of accounting reports and suggests that formal systems alone are insufficient without supportive behavioral
practices. These insights contribute to the literature on management control in transitional economies and offer practical
recommendations for enhancing financial governance in Uzbekistan.
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