Work

The role of accounting in ensuring internal control and accountability in the public sector

Year: 2025

Type: article

Abstract: This study examines the role of public sector accounting in strengthening internal control and financial accountability. Using comparative insights from developed and developing countries, it analyzes institutional integration, digital infrastructure, and audit practices. Based on audit data from Uzbekistan, the paper proposes targeted reforms to improve recovery rates, prevent fiscal irregularities, and align accounting systems with internal oversight functions.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.17224496

Author: Abdullayevich, Abduraxmanov Ramazon

Institution: Tashkent State University of Economics

Language: English

Topic: Economic Growth and Fiscal Policies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: green

OpenAlex ID: W7083681154

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