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Vol. 5 No. 3 (2026)
"Labor Economics and Human Capital" scientific electronic journal

Entrepreneurship Development

IMPROVING THE METHODOLOGY FOR ASSESSING THE EFFECTIVENESS OF STRATEGIC FINANCIAL ACCOUNTING

DOI 10.67668/LEHC/vol5iss3/344 Google Scholar Google Scholar Pages 193-206

Published 2026-09-30

Authors
Umarova Shakhlo Abduvaliyevna
Affiliation
Tashkent State University of Economics image/svg+xml
PDF (Uzbek)

Abstract

This article analyzes existing approaches to assessing strategic financial accounting effectiveness and proposes an improved multi-criteria methodology. The relevance of the study is explained by IFRS 18 requirements, the 2025 revision of IFRS Practice Statement 1, and the development of digital management technologies. Based on Scopus-indexed studies published in 2024–2025, the impact of strategic management accounting, business intelligence, and artificial intelligence on enterprise performance is highlighted. A seven-component assessment model, indicator normalization, hybrid AHP– entropy weighting, and an integral index calculation procedure are developed. It is demonstrated that the proposed methodology provides an adaptive diagnostic system for supporting strategic decision-making.

Keywords

strategic financial accounting, performance assessment, integrated index, hybrid weighting, AHP, entropy method, IFRS 18, management performance measures, digital dashboard, information quality

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