ORGANISING ACCOUNTING AND FINANCIAL REPORTING IN THE PUBLIC SECTOR: CHALLENGES AND OPPORTUNITIES FOR REFORM.
Sultanov Mavlonjon
Department of Economics, Andijan state university
Keywords: public sector accounting; financial reporting; government organisations; IPSAS; transparency; Uzbekistan
Abstract
This paper examines the organisation of accounting and financial reporting in the public sector, with a particular focus on the challenges and reform opportunities facing transitional economies such as Uzbekistan. The study aims to identify how government entities can enhance transparency, accountability, and efficiency in the management of public resources through improved accounting and reporting practices.
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