KORXONALAR BUXGALTERIYA TIZIMIDA RAQAMLI TRANSFORMATSIYALARNING HOZIRGI HOLATINING TAHLILI
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elektron hisobotlash, XBRL, ERP tizimlari, kiberxavfsizlik, institutsional izomorfizm, raqamli kompetensiya.Abstrak
Ushbu maqola O'zbekiston korxonalarida buxgalteriya tizimining raqamli transformatsiyasi hozirgi holatini empirik jihatdan tahlil qiladi. Elektron hujjat aylanishi, XBRL formati, kiberxavfsizlik va xalqaro ERP tizimlarining joriy etilishi darajasi o'rganiladi. Institutsional nazariya nuqtai nazaridan majburiy raqamlashtirishning kompetensiya ustunligini shakllantirishdagi samaradorligi baholanadi.
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