{"id":"https://openalex.org/W4225659949","doi":"https://doi.org/10.1145/3508072.3508201","title":"Features of Digitalization and Ensuring Transparency of Accounting and Audit in Uzbekistan","display_name":"Features of Digitalization and Ensuring Transparency of Accounting and Audit in Uzbekistan","publication_year":2021,"publication_date":"2021-12-15","ids":{"openalex":"https://openalex.org/W4225659949","doi":"https://doi.org/10.1145/3508072.3508201"},"language":"en","primary_location":{"id":"doi:10.1145/3508072.3508201","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3508072.3508201","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3508072.3508201","source":{"id":"https://openalex.org/S4363608372","display_name":"The 5th International Conference on Future Networks & Distributed Systems","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The 5th International Conference on Future Networks & Distributed Systems","raw_type":"proceedings-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://dl.acm.org/doi/pdf/10.1145/3508072.3508201","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5031327143","display_name":"Minavar Tulakhodjaeva","orcid":null},"institutions":[{"id":"https://openalex.org/I2800639250","display_name":"Central Bank of Uzbekistan","ror":"https://ror.org/00r7arj43","country_code":"UZ","type":"other","lineage":["https://openalex.org/I2800639250"]}],"countries":["UZ"],"is_corresponding":true,"raw_author_name":"Minavar Tulakhodjaeva","raw_affiliation_strings":["National Association accountants and auditors of Uzbekistan, Uzbekistan"],"affiliations":[{"raw_affiliation_string":"National Association accountants and auditors of Uzbekistan, Uzbekistan","institution_ids":["https://openalex.org/I2800639250"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5034622884","display_name":"Mutabar Khodjaeva","orcid":"https://orcid.org/0000-0002-7513-579X"},"institutions":[{"id":"https://openalex.org/I55383850","display_name":"Tashkent State University of Economics","ror":"https://ror.org/029t9db68","country_code":"UZ","type":"education","lineage":["https://openalex.org/I55383850"]}],"countries":["UZ"],"is_corresponding":false,"raw_author_name":"Mutabar Khodjaeva","raw_affiliation_strings":["Department of Financial Analysis and Audit, Tashkent State University of Economy, Uzbekistan"],"affiliations":[{"raw_affiliation_string":"Department of Financial Analysis and Audit, Tashkent State University of Economy, Uzbekistan","institution_ids":["https://openalex.org/I55383850"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5031327143"],"corresponding_institution_ids":["https://openalex.org/I2800639250"],"apc_list":null,"apc_paid":null,"fwci":4.2203,"has_fulltext":true,"cited_by_count":8,"citation_normalized_percentile":{"value":0.95779817,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"12","issue":null,"first_page":"651","last_page":"654"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14453","display_name":"Sustainability and Innovation in Business","score":0.9316999912261963,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14453","display_name":"Sustainability and Innovation in Business","score":0.9316999912261963,"subfield":{"id":"https://openalex.org/subfields/1405","display_name":"Management of Technology and Innovation"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.7824240922927856},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.7728838920593262},{"id":"https://openalex.org/keywords/transparency","display_name":"Transparency (behavior)","score":0.7109315991401672},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.6364508867263794},{"id":"https://openalex.org/keywords/accounting-information-system","display_name":"Accounting information system","score":0.5453206896781921},{"id":"https://openalex.org/keywords/automation","display_name":"Automation","score":0.5033759474754333},{"id":"https://openalex.org/keywords/national-accounts","display_name":"National accounts","score":0.44962626695632935},{"id":"https://openalex.org/keywords/digital-economy","display_name":"Digital economy","score":0.43267709016799927},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.1898975968360901},{"id":"https://openalex.org/keywords/engineering","display_name":"Engineering","score":0.11358582973480225},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.07954180240631104}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7824240922927856},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7728838920593262},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.7109315991401672},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6364508867263794},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5453206896781921},{"id":"https://openalex.org/C115901376","wikidata":"https://www.wikidata.org/wiki/Q184199","display_name":"Automation","level":2,"score":0.5033759474754333},{"id":"https://openalex.org/C32235935","wikidata":"https://www.wikidata.org/wiki/Q350151","display_name":"National accounts","level":2,"score":0.44962626695632935},{"id":"https://openalex.org/C203043789","wikidata":"https://www.wikidata.org/wiki/Q138461","display_name":"Digital economy","level":2,"score":0.43267709016799927},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.1898975968360901},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.11358582973480225},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.07954180240631104},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3508072.3508201","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3508072.3508201","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3508072.3508201","source":{"id":"https://openalex.org/S4363608372","display_name":"The 5th International Conference on Future Networks & Distributed Systems","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The 5th International Conference on Future Networks & Distributed Systems","raw_type":"proceedings-article"}],"best_oa_location":{"id":"doi:10.1145/3508072.3508201","is_oa":true,"landing_page_url":"https://doi.org/10.1145/3508072.3508201","pdf_url":"https://dl.acm.org/doi/pdf/10.1145/3508072.3508201","source":{"id":"https://openalex.org/S4363608372","display_name":"The 5th International Conference on Future Networks & Distributed Systems","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"conference"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The 5th International Conference on Future Networks & Distributed Systems","raw_type":"proceedings-article"},"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4225659949.pdf","grobid_xml":"https://content.openalex.org/works/W4225659949.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4382930947","https://openalex.org/W3152382318","https://openalex.org/W3004686567","https://openalex.org/W2738656338","https://openalex.org/W2555400967","https://openalex.org/W3214759741","https://openalex.org/W3081288631","https://openalex.org/W3174876210","https://openalex.org/W2388458847","https://openalex.org/W2086121498"],"abstract_inverted_index":{"Currently,":[0],"accounting":[1,22,47,78],"and":[2,12,72,79,88],"auditing":[3],"activities":[4],"are":[5,26],"at":[6],"the":[7,19,37,42,56,59,64,69,73,84,90],"stage":[8],"of":[9,14,21,36,44,58,63,75,92],"gradual":[10],"development":[11],"implementation":[13],"new":[15],"digital":[16],"technologies.":[17],"With":[18],"automation":[20],"processes,":[23],"most":[24],"companies":[25],"trying":[27],"to":[28],"optimize":[29],"all":[30],"contractual":[31],"economic":[32],"activities.":[33],"The":[34,66],"digitalization":[35,76],"economy":[38],"creates":[39],"opportunities":[40],"for":[41,86],"creation":[43],"a":[45],"national":[46],"system,":[48],"where":[49],"indicators":[50],"will":[51],"be":[52],"collected":[53],"that":[54],"characterize":[55],"state":[57],"internal":[60],"socio-economic":[61],"processes":[62],"enterprise.":[65],"article":[67],"examines":[68],"regulatory":[70],"regulation":[71],"impact":[74],"on":[77],"audit":[80],"in":[81],"Uzbekistan,":[82],"highlights":[83,89],"need":[85],"digitalization,":[87],"advantages":[91],"its":[93],"application":[94],"using":[95],"blockchain":[96],"technology.":[97]},"counts_by_year":[{"year":2024,"cited_by_count":7},{"year":2023,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}