THE EVOLUTION OF ACCOUNTING IN AGRICULTURAL ENTERPRISES IN ANDIJAN, UZBEKISTAN
DOI:
https://doi.org/10.5281/zenodo.13309443Keywords:
Accounting Practices, Agricultural Enterprises, Andijan, Uzbekistan, Market Economy Transition, Regulatory Compliance, Technological Adoption, Financial Literacy, Sustainability ReportingAbstract
This article explores the evolution of accounting practices in agricultural enterprises in Andijan, Uzbekistan, a region pivotal to the country's agricultural output. It traces the development of accounting from the Soviet era's basic bookkeeping systems to the adoption of modern practices aligned with international standards. The article highlights key challenges faced during the transition to a market economy, including a shortage of skilled accountants, high costs of technology adoption, and regulatory compliance issues. It proposes solutions such as capacity building, financial literacy programs, and the development of sustainability reporting standards. The paper concludes by discussing the future prospects of accounting in Andijan's agricultural sector, emphasizing the importance of continued modernization and the adoption of innovative practices to ensure growth, competitiveness, and sustainability.
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