Improving Accounting and Control in Budgetary Organizations
Year: 2025
Type: article
Abstract: This article explores the improvement of accounting and control in budgetary organizations, emphasizing that financial transparency, accountability, and efficiency depend on integrated reforms. The analysis highlights the need for transitioning from cash-based to accrual-based accounting, strengthening internal control systems, and enhancing internal audit functions. Furthermore, it underlines the role of integrated financial management information systems, automation, and data analytics in ensuring timely and accurate reporting. Equally important, the article stresses the significance of staff professionalization, organizational culture, and effective oversight mechanisms in sustaining reforms. By adopting a comprehensive approach that combines legal, technological, and human factors, budgetary organizations can improve the reliability of financial information, optimize resource allocation, and increase public trust.
Author: Toreniyazov, Muxammedali
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7083682928
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