Keywords
management accounting, Islamic finance, Sharia principles, cost accounting, Uzbekistan, financial transparency, budgeting, Islamic banking
How to Cite
Karimov Eldorbek Qodirjon o‘g‘li. (2025). ISSUES OF IMPROVING MANAGEMENT ACCOUNTING IN THE CONTEXT OF THE DEVELOPING ISLAMIC FINANCE IN UZBEKISTAN. USA- SCIENTIFIC REVIEW OF THE PROBLEMS AND PROSPECTS OF MODERN SCIENCE AND EDUCATION, 1(8), 136-138. https://e-conferences.org/index.php/usa/article/view/558
Abstract
The article examines the key issues of improving management accounting in the context of the development of Islamic finance in Uzbekistan. It highlights the specific features of Islamic financial principles, such as the prohibition of interest (riba), risk-sharing, and asset-backed financing, and their influence on management accounting methods. The study analyzes the need for adapting cost accounting, budgeting, and performance evaluation systems to comply with Sharia principles. Recommendations are proposed for developing national accounting standards and digital solutions to ensure transparency and efficiency in Islamic financial institutions.