Beyond Compliance: A Qualitative Study on the Operational Utility and Behavioral Barriers of Accounting Reports in Uzbek Enterprises

Abdimurodov Ulugbek Olimjonovich; Aristanti Widyaningsih; Tony Heryana; Yusupov Komaliddin Bakhtiyor Ugli

doi:10.30993/jicab.v4i2.569

PUBLISHED

2026-09-22

ISSUE

Vol. 4 No. 2 (2026): JICAB

DOI

https://doi.org/10.30993/jicab.v4i2.569

Abstract

This research investigates how accounting documents function within financial oversight across organizations in Uzbekistan, applying a qualitative methodology through direct interviews with financial experts. The outcomes reveal that although financial statements are regularly compiled to fulfill legal regulations, their functional application in strategic financial administration differs significantly. Core obstacles involve restricted managerial participation, difficulties in interpreting intricate financial metrics, and a lack of cross-departmental teamwork. Contributors also stressed the necessity for enhanced training and simpler reporting layouts. This inquiry emphasizes the significance of organizational culture and communication in driving the efficacy of financial reporting, demonstrating that formal frameworks alone remain inadequate absent supportive behavioral routines. These insights add to the literature concerning management control inside transitional economies while delivering actionable suggestions to elevate financial governance in Uzbekistan.

KEYWORDS

Accounting Reports, Financial Control, Qualitative Research, Management Behavior, Uzbekistan

How to cite

Olimjonovich, A. U., Widyaningsih, A., Heryana, T., & Ugli, Y. K. B. (2026). Beyond Compliance: A Qualitative Study on the Operational Utility and Behavioral Barriers of Accounting Reports in Uzbek Enterprises. Journal of Islamic Contemporary Accounting and Business, 4(2). https://doi.org/10.30993/jicab.v4i2.569

Olimjonovich, Abdimurodov Ulugbek, Aristanti Widyaningsih, Tony Heryana, and Yusupov Komaliddin Bakhtiyor Ugli. "Beyond Compliance: A Qualitative Study on the Operational Utility and Behavioral Barriers of Accounting Reports in Uzbek Enterprises." Journal of Islamic Contemporary Accounting and Business, vol. 4, no. 2, 2026, https://doi.org/10.30993/jicab.v4i2.569.

Olimjonovich, Abdimurodov Ulugbek, Aristanti Widyaningsih, Tony Heryana, and Yusupov Komaliddin Bakhtiyor Ugli. 2026. "Beyond Compliance: A Qualitative Study on the Operational Utility and Behavioral Barriers of Accounting Reports in Uzbek Enterprises." Journal of Islamic Contemporary Accounting and Business 4 (2). https://doi.org/10.30993/jicab.v4i2.569.

@article{Olimjonovich2026,
  author  = {Olimjonovich, Abdimurodov Ulugbek and Widyaningsih, Aristanti and Heryana, Tony and Ugli, Yusupov Komaliddin Bakhtiyor},
  title   = {Beyond Compliance: A Qualitative Study on the Operational Utility and Behavioral Barriers of Accounting Reports in Uzbek Enterprises},
  journal = {Journal of Islamic Contemporary Accounting and Business},
  volume  = {4},
  number  = {2},
  year    = {2026},
  url     = {https://doi.org/10.30993/jicab.v4i2.569}
}

TY  - JOUR
AU  - Olimjonovich, Abdimurodov Ulugbek
AU  - Widyaningsih, Aristanti
AU  - Heryana, Tony
AU  - Ugli, Yusupov Komaliddin Bakhtiyor
TI  - Beyond Compliance: A Qualitative Study on the Operational Utility and Behavioral Barriers of Accounting Reports in Uzbek Enterprises
JO  - Journal of Islamic Contemporary Accounting and Business
VL  - 4
IS  - 2
PY  - 2026
UR  - https://doi.org/10.30993/jicab.v4i2.569
ER  -

License

CC BY NC

Copyright (c) 2026 Beyond Compliance: A Qualitative Study on the Operational Utility and Behavioral Barriers of Accounting Reports in Uzbek Enterprises © 2026 by Abdimurodov Ulugbek Olimjonovich, Aristanti Widyaningsih, Tony Heryana, Yusupov Komaliddin Bakhtiyor Ugli is licensed under Creative Commons Attribution-NonCommercial 4.0 International License