Innovation science and technologiy 2-том 8-сан (2026) · 8-14-беттер
ANALYSIS OF FINANCIAL RESULTS ACCOUNTING AND AUDITING PRACTICES IN THE INFORMATION AND COMMUNICATION TECHNOLOGY SECTOR AND PRIORITIZATION OF KEY ISSUES
Bekchanov, Fakhriddin
Аннотация
An empirical analysis of accounting and auditing practices related to financial results in the ICT sector is presented.The five-year dynamics of the industry (growth in service volume from 13.85 trillion UZS to 56.17 trillion UZSand exports to USD 619.74 million) are assessed using official statistical data. The case of Uzbektelecom JSC revealsthe information limitations of aggregated accounting. Discrepancies between enterprise accounting practices, the auditmarket, and the requirements of international standards are documented. Based on an expert assessment, six key issuesare prioritized (revenue sub-accounts — 9.2 points, bundled-service allocation — 8.5 points, digital auditing — 8.1 points,etc.), and the priority sequence for addressing them is substantiated
financial results; accounting practice; auditing practice; ICT sector; expert assessment; problem prioritization; accounting policy.
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