The role of accounting in ensuring internal control and accountability in the public sector

Abdullayevich, Abduraxmanov Ramazon (2025) The role of accounting in ensuring internal control and accountability in the public sector. World Journal of Advanced Research and Reviews, 26 (1). pp. 1578-1581. ISSN 2581-9615

This study examines the role of public sector accounting in strengthening internal control and financial accountability. Using comparative insights from developed and developing countries, it analyzes institutional integration, digital infrastructure, and audit practices. Based on audit data from Uzbekistan, the paper proposes targeted reforms to improve recovery rates, prevent fiscal irregularities, and align accounting systems with internal oversight functions.