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Мақола бошқарув ҳисоби ва таҳлилини илғор технологиялар воситасида такомиллаштиришни талқин қилишни ўз ичига олади. Илғор таҳлил воситалари ва техникаси бошқарув ҳисоби ва таҳлилини тубдан ўзгартириб юбориши, ташкилотларга тушунчага эга бўлиш ва кўпроқ асосли қарорлар қабул қилиш учун катта ҳажмдаги маълумотлардан фойдаланиш имконини бериши тушунтирилган. Иқтисодчи олимлар ва соҳага оид институтларни мулоҳазалари силсилавий баён қилиниб, мавзу якунида хулоса ва таклифлар шакллантирилган.

  • Read count 26
  • Date of publication 30-06-2023
  • Main LanguageO'zbek
  • Pages150-156
Ўзбек

Мақола бошқарув ҳисоби ва таҳлилини илғор технологиялар воситасида такомиллаштиришни талқин қилишни ўз ичига олади. Илғор таҳлил воситалари ва техникаси бошқарув ҳисоби ва таҳлилини тубдан ўзгартириб юбориши, ташкилотларга тушунчага эга бўлиш ва кўпроқ асосли қарорлар қабул қилиш учун катта ҳажмдаги маълумотлардан фойдаланиш имконини бериши тушунтирилган. Иқтисодчи олимлар ва соҳага оид институтларни мулоҳазалари силсилавий баён қилиниб, мавзу якунида хулоса ва таклифлар шакллантирилган.

Русский

Статья содержит трактовку совершенствования управленческого учета и анализа с помощью передовых технологий. Объясняется, что передовые аналитические инструменты и методы революционизируют управленческий учет и аналитику, позволяя организациям использовать большие объемы данных для получения информации и принятия более обоснованных решений. Мнения экономистов и институтов, имеющих отношение к данной области, излагаются последовательно, а выводы и предложения формируются в конце темы.

English

The article includes an interpretation of the improvement of management accounting and analysis by means of advanced technologies. It is explained that advanced analytics tools and techniques are revolutionizing management accounting and analytics, enabling organizations to use large volumes of data to gain insights and make more informed decisions. Opinions of economists and institutes related to the field are presented serially, and conclusions and suggestions are formed at the end of the topic.

№ Author name position Name of organisation
1 Jumaniyazov I.B. PhD Toshkent davlat iqtisodiyot universitet
№ Name of reference
1 AICPA, "Driving Business Performance: A Survey of Financial and Nonfinancial Metrics," 2014, p. 5
2 ACCA, "Professional Accountants – The Future: Drivers of Change and Future Skills," 2016, p. 6
3 Alnoor Bhimani and Michael Bromwich, "Management Accounting in the Digital Economy," Journal of Accounting Research, 2010, vol. 48, no. 2, pp. 390-402.
4 Bengt Holmström (1999) Managerial Incentive Problems: A Dynamic Perspective Get access Arrow. The Review of Economic Studies, Volume 66, Issue 1, January 1999, Pages 169–182, https://doi.org/10.1111/1467-937X.00083
5 CIMA, "The Future of Management Accounting: A Global Perspective," 2015, p. 6
6 CGMA, "The Changing Role of the CFO," 2013, p. 2
7 Deloitte, "Analytics Trends 2019," https://www2.deloitte.com/global/en/pages/about-deloitte/articles/analytics-trends-2019.html
8 IMA, "The Impact of Technology on Management Accounting," 2018, p. 4
9 International Federation of Accountants, 1998
10 Jensen, Michael C. & Ruback, Richard S., 1983. "The market for corporate control : The scientific evidence," Journal of Financial Economics, Elsevier, vol. 11(1-4), pages 5-50, April.
11 Kaplan, R. S. (1984). The evolution of management accounting. Accounting Review, Vol 59, No 3, pp. 390-418.
12 Nafziger, D., & Searcy, C. (2020). "Measuring and managing sustainability performance using management accounting and analysis: A review and research agenda." Journal of Business Ethics, 161(3), 517-536.
13 Nikola Kostić, Tomaz Sedej (2022) Blockchain Technology, Inter-Organizational Relationships, and Management Accounting: A Synthesis and a Research Agenda. Accounting Horizons 36 (2): 123–141.https://doi.org/10.2308/HORIZONS-19-147
14 PwC, "COVID-19 and management accounting," https://www.pwc.com/gx/en/services/advisory/consulting/management-accounting/covid-19-and-management-accounting.html
15 Scapens, R.W. (1991). Management Accounting: A Review of Contemporary Developments, London: Macmillan Education Ltd, 7-11.
16 Saeed, K.A. (1996). Synergy Concept and Relevance to Management Accounting. The Nigerian Accountants, 29, 26-29.
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