ISSUES OF STRENGTHENING ACCOUNTING ETHICS AND PROFESSIONAL RESPONSIBILITY IN ENTERPRISES
Yuklab olish|Download|Скачать

Keywords

Kalit so'zlar: buxgalteriya etikasi, professional javobgarlik, axloqiy me'yorlar, moliyaviy hisobot ishonchliligi, IFAC, IESBA, korporativ boshqaruv.

How to Cite

A.I. Tursunova. “ISSUES OF STRENGTHENING ACCOUNTING ETHICS AND PROFESSIONAL RESPONSIBILITY IN ENTERPRISES”. World Scientific Research Journal 49, no. 1 (March 12, 2026): 115–122. Accessed July 15, 2026. https://openresearch-hub.com/index.php/wsrj/article/view/1479.

Abstract

Annotatsiya: Mazkur maqolada korxonalarda buxgalteriya etikasi va professional javobgarlikni kuchaytirish masalalari tahlil qilingan. Buxgalteriya kasbida axloqiy me'yorlar va ularning korxona boshqaruvidagi o'rni yoritilgan. Shuningdek, buxgalterlarning professional javobgarligi, axloqiy tamoyillarga rioya qilishning moliyaviy hisobot ishonchliligiga ta'siri ko'rib chiqilgan. Maqolada buxgalteriya etikasi bo'yicha xalqaro standartlar (IFAC, IESBA) tahlil qilinib, ularning milliy amaliyotga joriy etish muammolari aniqlangan. Tadqiqot natijasida korxonalarda buxgalteriya etikasi va professional javobgarlikni kuchaytirish bo'yicha amaliy takliflar ishlab chiqilgan.

Yuklab olish|Download|Скачать

References

1. International Federation of Accountants (IFAC). (2023). Handbook of the International Code of Ethics for Professional Accountants. https://www.ifac.org/ethics

2. Duska, R., Duska, B. S., & Ragatz, J. A. (2018). Accounting Ethics (3rd ed.). Wiley-Blackwell.

3. International Ethics Standards Board for Accountants (IESBA). (2022). International Code of Ethics for Professional Accountants. https://www.ethicsboard.org

4. Law of the Republic of Uzbekistan "On Accounting". (2016). No. O'RQ-404.

5. Mintz, S. M. (2019). Ethical Obligations of Professional Accountants. In The Routledge Handbook of Accounting Ethics (pp. 45-62). Routledge.

6. Karimov, I., & Xo'jaev, N. (2021). The state of accounting ethics in Uzbekistan and ways to improve it. Economics and Education, 22(4), 28-35.

7. Jones, M. J. (2020). Creative Accounting, Fraud and International Accounting Scandals. Wiley.

8. Brooks, L. J., & Dunn, P. (2021). Business & Professional Ethics for Directors, Executives & Accountants (9th ed.). Cengage Learning.

9. Resolution of the President of the Republic of Uzbekistan "On measures for further development of auditing activities". (2020). No. PQ-4567.

10. Toshpo'latov, A. (2022). Professional responsibility of accountants: problems and solutions. Finance and Reporting, 15(2), 42-49.