Barqaror iqtisodiy rivojlanishni ta’minlashda moliyaviy hisob va audit tizimini takomillashtirish

Improving the financial accounting and audit system to ensure sustainable economic development

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Published: 2026-10-16
DOI: https://doi.org/10.66073/ReFocus-Conf/1610196
Keywords:
sustainable development, green economy, green accounting, environmental audit, environmental costs, financial reporting, auditing standards

Main Article Content

Utegenov Kuanishbay Djadigerovich
Karakalpak Institute of Agriculture and Agrotechnologies
Muratbaeva Zamira Sharapatdinovna
Karakalpak Institute of Agriculture and Agrotechnologies

Abstract

The article examines, from scientific-theoretical and practical perspectives, the role and importance of green accounting and the audit system in ensuring sustainable economic development, as well as the current problems that arise in the course of their implementation. The study analyzes the scientific views of national and foreign economists and summarizes the definitions given to the concepts of green accounting and environmental audit. In addition, the main problems hindering the development of this field are identified, and scientific and practical proposals for overcoming them are developed.

Article Details

Issue

Vol. 1 No. 7 (2026): Development of innovative climate-resilient technologies for monitoring and controlling water use efficiency and the impact of salinization on crop productivity and livelihoods in the Aral Sea region

Section

Scientific ideas and modern solutions for the Aral Sea region
Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Author Biographies

Utegenov Kuanishbay Djadigerovich, Karakalpak Institute of Agriculture and Agrotechnologies

Doctor of Philosophy (PhD) in Economic Sciences

Muratbaeva Zamira Sharapatdinovna, Karakalpak Institute of Agriculture and Agrotechnologies

Doctor of Philosophy (PhD) in Economic Sciences

How to Cite

Utegenov Kuanishbay Djadigerovich, & Muratbaeva Zamira Sharapatdinovna. (2026). Improving the financial accounting and audit system to ensure sustainable economic development. Partner Conferences of the International Scientific Journal Research Focus, 1(7), 739-741. https://doi.org/10.66073/ReFocus-Conf/1610196

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