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The article presents a critical review of the theoretical and methodological foundations of financial reporting preparation. It systematizes the concepts that regulate, explain, and empirically verify the process of forming financial reporting. Particular attention is paid to the chronolo…
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Digital transformation has emerged as a pivotal lever for reshaping macroeconomic strategy in the energy sector, particularly in transition economies pursuing structural diversification. This study examines the mechanisms through which digital technologies — including smart grids, artif…
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This article investigates the historical evolution of management accounting concepts in international higher education institutions, their contemporary models, and practical relevance for non-state higher education institutions (HEIs) in Uzbekistan. A comparative analysis is conducted of …
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The article develops a four-stage classification system aimed at recognizing electricity losses as an object of accounting and auditing in power grid enterprises. The division of losses into technological-normative, technological-excessive, commercial and organizational-management groups …
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The article examines the relationship between the principles of the International Standards on Auditing (ISAs) in bank auditing - independence, professional judgment, professional skepticism and public interest - and the audit strategy. The specific features of the formation of accounting…
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The article examines the scientific and methodological foundations of the introduction of digital audit tools (Computer Assisted Audit Techniques — CAATs) and modern information technologies in road transport enterprises.
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This article examines the role and impact of artificial intelligence (AI) technologies in the development of the digital economy. In the context of rapid digital transformation in the 21st century, AI is analyzed as a key driver of economic efficiency, innovation, and structural change. T…
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This article analyzes modern internal models of organizing internal audit in the public procurement system in developed countries from a scientific, theoretical and practical point of view. The study covers the evolution of internal audit in public procurement from a compliance-oriented m…
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This article classifies criteria for regional industrial potential based on the views of international and domestic scholars. It analyzes the regional industrial structure by sector and their production activities across regions. Based on the findings, proposals for increasing regional in…
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The rapid advancement of digitalization has brought unprecedented convenience but also introduced a myriad of complex challenges to digital security. This article explores the multifaceted threats confronting modern digital infrastructures, including sophisticated cyberattacks, data breac…