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Methodological Foundations of Normative Regulation of Accounting Policy and Financial Reporting in Budgetary Organizations

Year: 2026

Type: article

Abstract: The article examines the methodological foundations of the normative regulation of accounting policy and financial reporting in budgetary organizations of Uzbekistan and identifies four levels of regulation, from legislation to the organization's own accounting policy. It is substantiated that regulated financial reporting is oriented towards compliance and external accountability and, owing to its periodicity and time lag, does not meet the operational information needs of management. The author proposes to supplement traditional reporting with a concise management "dashboard" prepared on the basis of accounting policy provisions at the end of each month and quarter, and presents its structure, threshold values and a summary status index.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.23342204

Author: Xabilov, Djaxongir Xakimovich

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W7221685659

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