Oman, Xushmuradov (2026) Improving the Organizational and Methodological Mechanisms for Formulating Accounting Policies and Strengthening Accounting Controls in Agricultural Enterprises. Academic Journal of Digital Economics and Stability, 39 (4). ISSN 2697-2212

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Abstract

This study examines the organizational and methodological mechanisms for formulating accounting policies and strengthening accounting controls in agricultural enterprises. The research employs comparative analysis, documentary examination, systematic assessment, and conceptual modelling to identify existing accounting challenges and develop recommendations for their improvement. Based on the available case materials relating to “Tarakkiyot” farm in Nishon district, Kashkadarya region, Uzbekistan, the study identifies key priorities for improving primary accounting documentation, crop-specific analytical accounting, document circulation, and inventory verification. An integrated organizational and methodological framework is proposed to coordinate accounting-policy formulation, transaction recording, internal control procedures, and financial reporting. The scientific contribution of the study lies in developing a systematic approach that integrates accounting methods and control mechanisms while considering the specific characteristics of agricultural production. The findings provide a methodological foundation for enhancing the reliability, transparency, and managerial usefulness of accounting information in agricultural enterprises. The proposed framework requires further empirical validation.

Item Type:	Article
Uncontrolled Keywords:	Agricultural enterprises, accounting policy, accounting control, internal control, primary accounting documentation, analytical accounting, crop production costs, document circulation, inventory verification, accounting methodology
Subjects:	H Social Sciences
Depositing User:	admin eprints
Date Deposited:	22 Oct 2026 02:55
Last Modified:	22 Oct 2026 02:55
URI:	http://eprints.umsida.ac.id/id/eprint/17269

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