CONCEPTUAL FRAMEWORK FOR IMPROVING ACCOUNTING SYSTEMS IN NON-STATE HIGHER EDUCATION INSTITUTIONS
DOI:
https://doi.org/10.5281/zenodo.22083599Abstract
This article examines the organization and improvement of the accounting system in non-state
higher education institutions. Since the fi nancial activities of non-state higher education institutions largely
depend on tuition fees, additional educational services, and other sources of income, there is a growing need for
an accounting system that ensures reliable fi nancial information and supports eff ective management decision-
making. The study highlights the importance of accounting for income and expenses, management accounting,
cost accounting, and the preparation of fi nancial reports
Keywords
accounting system, non-state higher education institutions, management accounting, fi nancial reporting, income, expenses, cost accounting, UzbekistanReferences
Agasisti, T., Dal Bianco, A., Griffini, M., & Sala, A. (2016). Management accounting in higher education
system: The Italian case. International Journal of Public Sector Management.
Cooper, R., & Kaplan, R. S. (1988). Measure costs right: Make the right decisions. Harvard Business
Review, 66(5), 96–103.
Hutaibat, K., & Alhatabat, Z. (2022). Management accounting and control in higher education institutions:
A systematic literature review. Administrative Sciences, 12(1), 14.
Barakaev, T. (2025). Improving the accounting and control of expenditures based on financial sources of
higher education institutions in Uzbekistan. International Educators Conference, 440–444.
Law of the Republic of Uzbekistan No. LRU-404, dated on April 13, 2016 “On Accounting” // URL: https://
lex.uz/docs/6819819
Ministry of Higher Education, Science and Innovation of the Republic of Uzbekistan. (2026). Higher
education statistics
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 ECONOSCITECH INTEGRATION
This work is licensed under a Creative Commons Attribution 4.0 International License.