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THE IMPORTANCE OF ENSURING ACCOUNTABILITY AND TRANSPARENCY IN PUBLIC FINANCIAL MANAGEMENT: THE SYNERGY OF ACCOUNTING, REPORTING, AND AUDITING

📘 Volume 12 📄 Issue 5 📅 may 2025

👤 Authors

Tulyaganov Abdumalik Abdirahimovich 1
1. Independent Researcher, PhD, Department of Financial Accounting and Reporting, Department of Financial Accounting and Reporting, Tashkent State University of Economics, Uzbekistan

📄 Abstract

This article analyzes the critical role of accountability and transparency in public financial management by emphasizing the integrated practices of accounting, reporting, and auditing. Through comparative analyses with developed economies, the study identifies significant gaps in current practices within developing countries and highlights essential reforms, including the adoption of accrual accounting, improved financial disclosures, and strengthened audit independence, to enhance governance and fiscal responsibility.

🏷️ Keywords

Public Financial Management Accountability Transparency Accounting Standards Auditing.

📚 How to Cite:

Tulyaganov Abdumalik Abdirahimovich , THE IMPORTANCE OF ENSURING ACCOUNTABILITY AND TRANSPARENCY IN PUBLIC FINANCIAL MANAGEMENT: THE SYNERGY OF ACCOUNTING, REPORTING, AND AUDITING , Volume 12 , Issue 5, may 2025, EPRA International Journal of Economics, Business and Management Studies (EBMS) ,

🔗 PDF URL

https://cdn.eprapublishing.org/article/202505-07-021444.pdf

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