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The implementation of Enterprise Resource Planning (ERP) systems represents a significant strategic decision for organizations, with wide-ranging implications for accounting and auditing practices. This paper explores the accounting and auditing implications of ERP system implementation, focusing on key considerations and challenges faced by organizations in adopting and integrating these complex software solutions. Through a comprehensive review of existing literature and case studies, the paper highlights the impact of ERP systems on financial reporting, internal controls, and audit processes. Additionally, it examines the role of auditors in assessing the effectiveness of ERP implementations and ensuring compliance with accounting standards and regulatory requirements. By analyzing the experiences of organizations across various industries, this paper aims to provide insights into best practices and strategies for addressing accounting and auditing challenges associated with ERP system implementation.

  • Название журналаRaqamli iqtisodiyot
  • Номер выпуска8-son
  • Количество просмотров 27
  • Количество прочтений 27
  • Дата публикации 21-10-2024
  • Язык статьиIngliz
  • Страницы243-253
English

The implementation of Enterprise Resource Planning (ERP) systems represents a significant strategic decision for organizations, with wide-ranging implications for accounting and auditing practices. This paper explores the accounting and auditing implications of ERP system implementation, focusing on key considerations and challenges faced by organizations in adopting and integrating these complex software solutions. Through a comprehensive review of existing literature and case studies, the paper highlights the impact of ERP systems on financial reporting, internal controls, and audit processes. Additionally, it examines the role of auditors in assessing the effectiveness of ERP implementations and ensuring compliance with accounting standards and regulatory requirements. By analyzing the experiences of organizations across various industries, this paper aims to provide insights into best practices and strategies for addressing accounting and auditing challenges associated with ERP system implementation.

№ Имя автора Должность Наименование организации
1 Mamarasulov D.A. tayanch doktorant Fergana Polytechnic Institute
№ Название ссылки
1 Decree of the President of the Republic of Uzbekistan “On the new development strategy of Uzbekistan for 2022-2026”. No. PF-60 dated 01/28/2022
2 Mamarasulov D.A. & Kudbiyev D. (2024). Preparation of reports for the first time according to international standards of financial reporting. Innovative Development in Educational Activities, 3(5), 28–37. https://doi.org/10.5281/zenodo.10823600
3 Mamarasulov D.A. (2024). IMPROVING INVESTMENT PROPERTY ACCOUNTING IN UZBEKISTAN: A FOCUS ON INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS). Экономика и социум, (4-1 (119)), 308-316.
4 Mamarasulov D.A. (2024). Important issues of accounting for fixed assets according to the requirements of international financial reporting standards. Journal of Management Value & Ethics, India Gwalior-M.P. Jan-March 24 Special Issue, 88-94. http://jmveindia.com/journal/JAN-MARCH%2024_IS-2024.pdf
5 Mamarasulov Diyorbek Alijon Ugli, & Kudbiyev Davlatbay (2024). EXPLORING FIXED ASSET IMPAIRMENT ACCOUNTING PRACTICES IN UZBEKISTAN. Science and innovation, 3 (Special Issue 24), 179-184. doi: 10.5281/zenodo.11002704
6 Кудбиев, Д., & Мамарасулов, Д. (2024). ВОПРОСЫ СОВЕРШЕНСТВОВАНИЯ УЧЕТА ОСНОВНЫХ СРЕДСТВ В СООТВЕТСТВИИ С МЕЖДУНАРОДНЫМИ СТАНДАРТАМИ ФИНАНСОВОЙ ОТЧЕТНОСТИ. Nashrlar, 3(M), 81–84. https://doi.org/10.60078/2024-vol3-issM-pp81-84
7 Diyorbek Alijon O‘G‘Li Mamarasulov (2022). MHXS BO‘YICHA BIRINCHI HISOBOT TAYYORLASH MUAMMOLARI. Scientific progress, 3 (4), 474-485
8 Mamarasulov Diyorbek Alijon Ugli (2024). IMPROVING THE PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS OF FIXED ASSETS IN THE DIGITAL ECONOMY. Raqamli iqtisodiyot (Цифровая экономика), (7), 507-522
9 Brown, A., & Wilson, T. (2021). Challenges in ERP Implementation: A Comprehensive Review. Journal of Business Research
10 Davis, R., et al. (2019). The Role of ERP Systems in Modern Business. Management Information Systems Quarterly
11 Green, S. (2023). Leveraging Data Analytics in Auditing. International Journal of Auditing
12 Lee, J., et al. (2020). IT Controls and ERP: A New Paradigm for Auditing. Accounting Review
13 Anvar Shamshiddin Ogli Sodiqov, & Gofur Karimovich Ibragimov (2021). BUXGALTERIYA HISOBI AXBOROT TIZIMLARI. Scientific progress, 2 (7), 414-422
14 Abduxalilov Boburjon Zuxridin O‘G‘Li, & Chilonboyeva Mohichehraxon Abdusattorjon Qizi (2023). YANGI O‘ZBEKISTON SHAROITIDA AXBOROT TEXNOLOGIYALARI SOHASIDA XIZMATLARNI TAQDIM ETUVCHI KORXONALARNI RIVOJLANTIRISHNING USTUVOR IQTISODIY BOSHQARUV YO‘NALISHLARI.. Science and innovation, 2 (Special Issue 13), 453-458. doi: 10.5281/zenodo.10139313
15 Ernazarov Alisher Ergashevich, & Yahyayev Bahriddinxon (2024). IQTISODIYOTDA FOYDALANILADIGAN DASTURIY MAHSULOTLAR TASNIFI. Journal of marketing, business and management, 2 (9), 7-12
16 Infor. Infor Inc. Fiscal Year 2019 Form 10-K Annual Report. 2019. Available online: https://sec.report/Document/0001193125-19-180557 (accessed on 20 November 2022).
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