Essay from Xudoyberdiyeva Mohiniso

Young Central Asian woman with dark hair and eyes and a pink collared shirt and earrings.

The Mud Battle and Its Consequences

Student of Denov Institute of Entrepreneurship and Pedagogy

Xudoyberdiyeva Mohiniso

Abstract

This article provides information about the Mud Battle (Loy Jangi). It primarily discusses the sides involved in the battle, the sequence of events, and the circumstances that led to the defeat of Amir Temur and Amir Husayn. According to historical sources, Ilyos Khoja, realizing that he could not win in a fair fight, used a yada stone with the assistance of shamans to summon a powerful rainstorm that transformed the battlefield into a swamp.

As a result, the forces of Temur and Husayn became trapped in deep mud; their weapons, clothing, and horses grew heavy with moisture, greatly limiting mobility. Although the Mongol victory resulted from this stratagem, Temur’s strategic miscalculations—particularly his inability to coordinate with Husayn—also contributed to the defeat. Historically, this battle is regarded as the only defeat of Amir Temur, occurring during the early stage of his military career. He later overcame this setback by defeating Ilyos Khoja and strengthening his power. The Mud Battle serves as an important example demonstrating the influence of natural conditions and military tactics in the warfare of Central Asia.

Keywords: Movarounnahr, Jete, Amir Husayn, Chinoz, Ilyos Khoja, Tashkent, right wing

Introduction

In the mid-14th century, Movarounnahr lacked a unified central authority and the region had fragmented into small feudal domains. The renowned historian of the Timurid era, Khofizi Abru, vividly describes this situation in his Zubdat at-Tavorikh: various amirs controlled different territories, and constant internal conflicts created instability across the region.

Taking advantage of this turmoil, the Khan of Moghulistan, Tug‘luq Temur, invaded Movarounnahr in 1360 and swiftly conquered it. The governor of Kesh fled to Khorasan, while Amir Temur, seeking to protect his homeland from plunder, pledged allegiance to Tug‘luq Temur. The khan accepted him favorably and appointed him governor of Kesh and its neighboring territories.

Over the following decade, Amir Temur gradually strengthened his political influence through personal bravery and diplomatic skill. He maintained peaceful relations with influential leaders such as Amir Husayn, the rulers of Moghulistan, and even the governor of Herat.

Main Part

The Mud Battle (Loy Jangi)

According to Nizamiddin Shami’s Zafarnama, the battle took place on 16 June 1365 (Sharafiddin Ali Yazdi dates it to 22 May 1365). The united armies of Amir Temur and Amir Husayn marched against Ilyos Khoja, the Khan of Jete. Although Temur and Husayn had numerical superiority, Ilyos Khoja resorted to an extraordinary stratagem.

Beginning of the Battle

Temur and Husayn deployed their forces along the Chirchiq River between Tashkent and Chinoz. Their army was arranged with strong commanders leading each flank and center. Ilyos Khoja approached from the direction of Konibodom with a large force.

Realizing he would not prevail in open combat, Ilyos Khoja turned to the yadachi—shamans skilled in weather manipulation. With the yada stone, believed in ancient Mongol and Turkic tradition to summon rain or storms, they called forth a torrential downpour. This caused the battlefield to turn rapidly into deep mud.

Shami writes:

“The field became so muddy that neither horsemen nor infantry could move. Their clothes and weapons became soaked and unbearably heavy.”

Outcome of the Battle

The unified army of Temur and Husayn became separated due to the mud. Confusion spread; many soldiers lost mobility, and horses sank into the mire. Ilyos Khoja’s troops, protected from the rain with felt coverings, reorganized themselves and launched a powerful counterattack.

More than 10,000 soldiers were lost, forcing Temur and Husayn to retreat toward Kesh (Shahrisabz). Although Temur displayed great bravery and even managed to break several enemy lines, the conditions of nature and the lack of coordination with Husayn resulted in defeat.

Historical Significance

Shami characterizes the battle as a “difficult trial” for Temur. Yazdi similarly emphasizes that the event served as an early lesson that shaped Temur’s later military brilliance. The battle also marked one of the first serious rifts between Temur and Husayn, contributing to their eventual political separation.

After this victory, Ilyos Khoja captured Khujand and Jizzakh and advanced toward Samarkand. Although there was no large army in the city, the people defended Samarkand fiercely. This uprising later became known as the Sarbador Movement, a prominent event in Central Asian resistance history.

Conclusion

The Mud Battle highlights both the influence of natural forces (rain and mud) and strategic decisions (Temur’s conflict with his ally Husayn) on the outcome of medieval wars. Despite this defeat, Temur learned from the experience, eventually overcoming Ilyos Khoja and establishing a strong empire. Historical sources such as Nizamiddin Shami’s and Sharafiddin Ali Yazdi’s Zafarnama provide important insights into this event. The battle of 1365, fought near Tashkent, remains significant not only for its military aspects but also for its political and social implications, influencing regional power dynamics and governance.

References

Omonullo Bo‘riev. Temuriylar davri yozma manbalarida Markaziy Osiyo. Tashkent, 1997.

Sharafiddin Ali Yazdi. Zafarnama. Tashkent, 1994.

Nizamiddin Shami. Zafarnama. Tashkent, 1996.

Dadaboyev H. Amir Temurning harbiy mahorati. Tashkent, 1996.

History of Moghulistan — Academic publications of Kazakhstan and Kyrgyzstan.

“Jangi Loy” — Encyclopedic sources and historical accounts.

Xudoyberdiyeva Mohiniso was born on May 22, 2006, in Denov district, Surxondaryo region. She is currently a second-year student at the Faculty of History, Denov Institute of Entrepreneurship and Pedagogy.

Essay from Ruzimbayeva Quvonchoy

Young Central Asian woman with long straight dark hair, a white top, and pink and purple pastel vest.

National Values — The Heart of the Nation

Every nation has a heart. As long as that heart beats, the nation lives, awakens, and endures.

For the people of Uzbekistan, that heart is our national values.

Values unite the people, bring them back to their roots, and awaken pride and love in their hearts.

In today’s rapidly changing world, preserving and remaining faithful to national values means safeguarding spiritual independence.

National values embody a people’s history, language, religion, customs, beliefs, and way of life.

Main Part

National values are the spiritual roots of a nation.

Just as a tree cannot survive without roots, a person cannot live without values.

The values of the Uzbek people have endured through centuries and never disappeared.

In every era and generation, they have acquired new meanings and served as a mirror of our nation’s spirit.

From ancient times, our people have lived by the belief:

“The homeland is sacred, parents are dear, and the guest is a blessing.”

Traditions such as weddings, holidays, hashar (community work), Navruz, and Ramadan all teach kindness, compassion, and respect for one another.

These customs reflect our people’s moral world, dignity, and love.

National values are not just historical heritage — they are a living part of our everyday lives.

For example, greeting our parents every morning, beginning a meal with bismillah, and treating guests with honor — these simple acts represent the living expression of our culture, formed over centuries.

In the era of globalization, some young people are influenced by foreign cultures and tend to forget their own values.

However, modernity must never contradict national identity.

True progress is achieved by relying on one’s national values while striving for innovation.

As President Shavkat Mirziyoyev stated:

“National values are the soul of the people, and preserving them is our sacred duty.”

Indeed, our people’s hospitality, patience, tolerance, respect for women, and trust in youth all express our national pride.

National values are also vividly reflected in folk art:

love in our fairy tales, bravery in our epics, and life lessons in our proverbs.

Sayings such as “He who is one with his people will be honored by them” and “Serve your people as you would honor your father” have long called our nation to unity.

Today, national values play a vital role in the education of youth.

Because today’s youth are tomorrow’s leaders, scholars, teachers, and farmers — the future of the country.

If they know and cherish their national values, they will never fall under alien influences.

They will be proud of their land, language, and flag, and see service to their motherland as their sacred duty.

Therefore, every educational institution and family should plant the seeds of values in young hearts.

National values unite and strengthen a nation — they are the spiritual chain that binds generations together.

By preserving and harmonizing our values with modern life, we can elevate our nation to new heights.

Each value carries within it our people’s historical memory, dreams, and honor.

The heart of a nation beats within its values.

If that heart stops, the nation loses its identity.

Therefore, we — the youth — must love, protect, and pass down our national values in their purest form to future generations.

National values are not only the memory of the past — they are the pride of today and the foundation of tomorrow.

As long as they live, our nation’s heart will continue to beat — strong, proud, and eternal.

Ruzimbayeva Quvonchoy Jamoladdin qizi was born February 8, 2007, in Urgench District, Khorezm Region, Respublic of Uzbekistan. The participant of the regional subject Olympiad in the 2023-2024 academic year.Currently, a student of Urgench State University.

Cristina Deptula reviews Rus Khomutoff’s new collection Kaos Karma

Dark red hand with a hole in the middle forming an eye with a white sun for an iris and pupil. Dark black background.

In Rus Khomutoff’s Kaos Karma, meaning shimmers just out of sight, on the edge of a colorful, nebulous atmosphere. 

The book contains a collection of under 20 poems, each presented entirely in bold capital letters. Each word thus carries equal weight and all come together to create a sonic and imagistic impression. 

Certain themes and phrases recur throughout the book. We see words like “chaos” (or “kaos”), “ghostflesh,” “technoromance,” “love,” and “sacrifice” in multiple poems. This pulls out motifs of the collection: spirituality and the odd/paranormal, imagination and dreaming, emotions and the quest for human connection. 

The title, Kaos Karma subverts the concept of logical cause and effect and consequences of one’s actions. Instead of tracing one’s present circumstances or future destiny to one’s own choices, human experience seems much less linear.

Yet, chaos does not imply a nihilistic void, empty of all reason or meaning. The mathematical concept of chaos theory involves self-organizing natural systems whose development seems random but which may well be tied to initial conditions we do not fully understand. 

In a similar vein, Rus Khomutoff’s Kaos Karma is built around motifs that permeate its atmosphere. These suggest layers of feelings and impressions that approach meanings while intriguing and tantalizing the senses. 

Worth a read. 

Rus Khomutoff’s Kaos Karma will be published soon from C22 Press. https://c22press.wordpress.com/open-editions/

Book may be ordered here.

Poetry from Taylor Dibbert

The Tenant

He’s left his
Basement apartment

To pick up

A small package

From Amazon

On the porch

Of the main house

And he grabs 

The package and

Right after that

A dude who’s

Standing in the sidewalk

Asks him

If he’s John’s tenant

And he tells the dude

Yes

And the guy says

Cool and 

As he reenters 

His apartment

He realizes 

That that’s probably 

The first time

That someone’s asked him

If he’s stealing 

An Amazon package

Off someone’s porch.

Taylor Dibbert is a poet in Washington, DC. He’s author of, most recently, “On the Rocks.”

Poetry from Shikdar Mohammed Kibriah

Older South Asian man with grey hair and a gray dress jacket on a mockup magazine cover. He's got reading glasses and a white dress shirt.

Being and Non-being

Is existence corporeal or incorporeal?

Does existence precede

Or succeed essence?

Existentialist Sartre says –

” Existence precedes essence “.

Then,the existence of my departed soul

Reasonably irrelevant.

If truth is temporal,and relative

Then,in the context of life and existence

Why would it be relevant?

“Sensory experience is the basis

Of knowledge that finds truth”

As said the Empiricists Berkeley

And others.

Hearing this my passe wife cried

As she is inevitably irrelevant now!

Similarly irrelevant spiritual values

And moral categories – humanity,

Nobility and honesty,

The forms of truth, goodness and beauty.

But life and the world practically exist

In the overall standard of truth,

Goodness, and beauty,where

Youth and past-youth emerge

As the shape of aesthetic feelings

In the context of generosity.

It is only a variation in the feeling;

A particular feeling of existentialism

In the same essence, my lover

In fact, remains truly existent.

Therefore, even in this old age,

I love my wife.

Brief Biography: Shikdar Mohammed Kibriah from Bangladesh, is a globally published, awarded and translated world-renowned poet, versatile writer, translator, editor, peace ambassador and philosopher. He is the president of the Poetry and Literature World Vision. His published books so far 21 on poetry, prose and story. He is the editor of encyclopedic anthology volumes World Contemporary Poets. He is published in world reputed anthologies, magazines, newspapers, journals, channels, TV and radio, and translated in 55 languages of the world. He is featured and awarded as a Global Poet, Elite Diamond Writer, Golden Eagle, White Eagle, Golden Heart, World best personality etc.

Dr. Jernail Singh reviews Dr. KB Razdan’s book Gather Ye Rose Buds

Photo of Dr. Jernail Singh (older Indian man with a turban and purple tie and reading glasses) next to the book cover with a woman holding a vase of roses, with Dr. KB Razdan, a younger South Asian man with reading glasses, dark hair, and a jean jacket.

DR. KB RAZDAN: GATHER YE ROSE BUDS: AN EXISTENTIAL QUEST INTO THE DYNAMICS OF BEING

Writing poetry is a very personal affair and different poets write for different reasons.  The most intriguing thing about poetry is that the poet who once starts writing, even if he is writing on a specific topic, does not know when and where he will conclude his poem. This is the power and independence of poetry. No poet can claim suzerainty over it.

Dr KB Razdan is a wizard of words who has guided students of literature at the University of Jammu for three decades, as Professor and Head and then as Dean Faculty and Convener of Board of Studies. He has taught modern and postmodern American fiction, poetry drama, comparative literature, critical theory, translation and translation theory.  Having weathered so many disciplines, he possesses the finer sense of aesthetics essential to craft a masterpiece out of the rock material of ordinary life. A poet handles ordinary material, but he extends to it his philosophic shine and it starts radiating subliminal messages.

Dr. Razdan, has a keen sense of the dignified status of poetry.  Leaving aside formalistic aspects of poetry, he is more concerned with what he has to say. What shape it takes, let the poetic moment decide. A higher passion draws words from his inside, and they flow into poems, as at a village well, driven by oxen, the ‘tinds’ [the chain of iron pots ] draw water from inside, and let it flow, fertilizing the earth.  His verses are like mustard leaves grown on a fertile land, dangling their tiny heads in sheer frolic, carrying messages far beyond their transitory being. The poet rightly calls his work a ‘Cosmodrome of Poetic imagination and Poetic euphoria.

‘The Sieve of Time’ and the talk of filtration hangs heavy on the poet’s creative psyche, the image of the sieve recurs, focusing our attention on the fact how time throws off everything retaining in the sieve only the last remains of man. The somber mood of the poem lends it a touch of deep philosophy, and draws it closer to the fatalistic moorings of Hardy.

What is Poetry? For the poet, poetry is a realization, a revelation:

……a  realization

That becomes a revelation,

A Soliloquy erupts akin to a Volcanic eruption.

Here the poet appears  to drift away from Eliot’s view of a poem as an escape from emotion, when he calls a poem ‘a soliloquy’. He also deviates from William Wordsworth for whom a poem is a spontaneous overflow of powerful feeling, recollected in tranquility. Dr. Razdan’s poetics appears to be rooted in urgency which lends its excitement, passion and a rare flow to his poems.

‘O Lord What Fools these Mortals Be’ derides human wisdom which breeds manipulators schemers and crooks. The poet rejects “pretended prudence” and thinks that the wisdom of apes and dogs far transcends the wisdom of human beings. ‘Every Man is Two Men’ talks of the split personality of man, which is home to both the base as well as the sublime. Judas and Christ may be two different personalities, but both are equally loved by the mother who begets them.  ‘A Rendezvous with the Contemporary Sphinx’ appears to focus on the narcissistic tendencies in man, and the poet warns one should know oneself if he wants to know the world. He criticizes too much dependence on mind, which can become nemetic  [cause for nemesis ] for mankind:

O Ye frivolous man, should ye know yourself, you shall know all men all women” . 

‘What’s in a Name’ engages with a quote from Shakespeare, but Carlyle’s reference in the poem is starkly beautiful: No name. No shame.

‘Images and Voices’ opens into the vistas of spiritual and cosmic dimensions. Here, the poet invokes Walt Whitman and his image of a Composite Man when he says

“What I assume, you shall assume

For every atom belonging to me, belongs to you as well.”

‘A Noble Sad Heart’ compares human mind and heart in an unconventional manner.

Our mind is a sponge, our heart is a stream, ….

Most of us choose sucking rather than running..

‘The Lustonian Blundrbuss’ takes a dig on marital ethics, while ‘When Life Walks in the Procession of Freedom’ supports the cause of women who walk out of unhappy marriages. ‘Song of Adam’ makes a plea for innocence in a world full of guile. The poet considers Ethics as the panacea which can heal the world of its maladies, and friendship is the elixir which can guarantee blossoms of Peace, Prosperity and Plenty on this earth:

“Let friendship be a Great Deluge,

A Deluge that engulfs our planet,

With the Blossoms of Peace, Prosperity and Plenty

And let the phenomenon of Ethics

Become an Ideal Panacea to Heal.

                            -Friendship, An Oasis of Rejuvenation,

Dr. Razdan considers marriage an unequal partnership in which the woman is  ‘a sacrificial victim’. [‘The Throne of Tribulations’]  From family to the social ethos, Dr. Razdan finds the world under the siege of Mammon, the Undisputed Controller, as a result of which it has been reduced to a ‘Maelstrom of Malevolence’, marked by greed and lust.

While on Nature,  ‘The Tree and the Man’, presents a  searing indictment of humanity, where the tree calls man a monster, and a desperado, whose mind and conscience are in consonance with darkness.  ‘The Day Dreamers of Mankind’ again blasts the myth of Adam, where men think, God in his kindness, will offer them another Eden, and endow them with a modicum of Good Sense, giving them a new opportunity to “create a tripartite Realm of Purity, Innocence and Heroism.” Nothing bad in entertaining such dreams, thinks the poet.

The poet talks of a buffer zone between Right and Wrong and Truth and Untruth  – a No man’s territory which constitutes the battle ground for corrosive conflicts. ‘Ethics of Pure Love’  looks upon parents as bows from which children are shot like arrows,  as Kahlil Gibran has said. The poet turns ecstatic in ‘O My Loriana Lore Lee’ giving a final lesson in love:

Can it be

That you merge in me and me in thee?

‘Malady of Gossip’ perhaps embodies a great truth of life, told so beautifully:

A dilemma I find hard to negotiate

My house says to me:

“Do not leave me for here dwells your past,

And the road says to me:

“Come, and follow me,

For I am your future”

This to me appears to be the height of poetic craftsmanship. The language and thought both achieve classical heights., I feel the poetic thrill in these lines.

‘The Trojan Horse’ is a metaphor for people who approach you with Mephistophelean joy. The description of a poet in ‘Anatomy of a Poet’ conjures a scene which resembles the ruins on which the statue of Ozymandias stood:

A poet is a king dethroned,

Sitting amidst the ruins of his palace

What truth can be more piercing and elevating at the same time, as we come across in this exiomatic expression:

               It is very simple to be happy, but it is very difficult to be simple.

‘The Unassuming Society Man ‘is a bitter critique of modern society, where he compares human mind to a “war room where thoughts play Chess/Making moves and using weapons weird.” ‘Ethics of colours’ points out that men have  complete mastery in changing colours beating even chameleons at the game. ‘Unethical Monomanics’ derides human beings who fall a prey to inordinate passions, corruptions, jealousy, greed etc. It is hard to find a more strident criticism of our times:

It is a world of atrophied values

Of frozen emotions, fossilized love

In conclusion, it can be said that “Gather Ye Rosebuds’ by Dr. K.B. Razdan delves deep into the modern myths of happiness and success, and tries to locate the sickness which has seeped into the psyche of mankind. I wonder if Dr. Razdan leaves any aspect of living untouched.  It is an existential quest into the dynamics of being. Written in free style, the book appeals directly to the senses, as well as caters to deeply felt realities which disturb the poet’s state of mind as well as the society.

Dr. Jernail Singh Anand, with an opus of 190 plus books, is Laureate of the Seneca, Charter of Morava, Franz Kafka and Maxim Gorky awards.  His name adorns the Poets’ Rock in Serbia. His work embodies a rare fusion of creativity, intellect, and moral vision. Email: anandjs55@yahoo.com

Essay from Mamarajabova Shahnoza

Young Central Asian woman with dark hair and a tan dress sweater outside near green bushes.

Mamarajabova Shahnoza

Denov Institute of Entrepreneurship and Pedagogy,

2nd-year student, Faculty of Accounting

Digital Transformation in Production Accounting

Annotation.

This article analyzes the theoretical and practical aspects of conducting production accounting using digital technologies such as ERP systems, electronic invoices, cloud services, blockchain, and artificial intelligence. The thesis explores the double-entry principle, financial and management accounting, and the impact of digital transformation on enterprise efficiency. Furthermore, the advantages and emerging requirements of implementing digital accounting in Uzbekistan are examined through the examples of “1C”, electronic invoicing, the State Tax Committee’s digital systems, and UzAuto Motors.

Keywords: digital technologies, accounting, production process, double-entry, blockchain, artificial intelligence.

Introduction

Accounting based on digital technologies refers to the process of collecting, processing, and analyzing information about a company’s financial condition, expenses, revenues, and cash flows using automated information systems. With digital accounting systems, financial statements such as the balance sheet, income statement, cash flow statement, and statement of changes in equity are generated automatically in real time. This enables rapid analysis of assets, liabilities, and financial stability.

Implementing digital technologies ensures transparency and accuracy based on International Financial Reporting Standards (IFRS). As a result, analyzing production costs, determining product cost, and making managerial decisions become more efficient. Modern accounting systems (such as 1C, SAP, Oracle, and ERP) integrate financial and managerial accounting, allowing manufacturing enterprises not only to record costs but also to perform planning, budgeting, and control functions effectively.

Production (cost) accounting involves collecting information on expenses incurred during enterprise operations, allocating selected costs to products, services, and other cost objects, and evaluating the efficiency of cost utilization. In addition to cost calculation methods, the following cost accounting techniques are applied by management to control expenses and make key business decisions. These techniques are not independent methods of cost calculation but can be effectively combined with any of the traditional methods.

Table 1. Cost Accounting Methods and Techniques

Marginal (variable) costing:

This method allocates only variable costs (e.g., materials, labor, direct costs) incurred in the production process, excluding fixed costs such as rent and depreciation, as they may distort results. It is useful in industries with fluctuating production volumes.

Direct costing:

This method assigns all directly related costs to a product or process, while indirect costs are covered through profits. Unlike marginal costing, some fixed costs may also be treated as direct costs under specific conditions.

Full (absorption) costing:

This approach includes all variable and fixed costs in the production process. In other words, the total product or service cost covers all expenses—wages, raw materials, rent, and others.

Uniform costing:

This method applies standardized cost calculation rules across several enterprises or organizations. Standardization includes criteria such as cost types, depreciation, taxation, and cost allocation. It facilitates comparison between enterprises, pricing policy formulation, and fair evaluation.

Main Part

In the digital economy, accounting is recognized not only as a component of financial management but also as an important factor in economic development. Modern digital accounting systems strengthen financial stability and provide reliable information necessary for strategic decision-making.

Digital technologies play a crucial role in improving accounting processes and enhancing production efficiency. Practice shows that digitalization helps regulate economic processes, strengthen control, and ensure the accuracy of financial information.

In Uzbekistan, the introduction of electronic invoicing for small and medium-sized enterprises has significantly simplified production accounting. For example, small shops and service providers can now prepare reports quickly, accurately, and without errors using automated programs such as 1C. These systems reduce human errors and save time and resources.

Large manufacturing corporations, including UzAuto Motors, have digitized their accounting systems based on IFRS standards, aligning production costs and financial results with global requirements. As a result, the company established reliable partnerships with foreign investors and strengthened its position in international financial markets.

At the state level, the implementation of digital accounting systems contributes to better economic governance. In particular, the State Tax Committee’s digital information systems allow real-time monitoring of enterprises’ financial activities, control of budget revenues, and reduction of illegal operations.

Modern ERP systems (SAP, 1C, Oracle) are widely used as leading tools for automating production accounting. These systems integrate enterprise income, expenses, and budget status on a single platform, simplifying financial analysis and control. The widespread use of 1C software in Uzbekistan has made accounting processes more transparent and efficient in manufacturing enterprises.

Moreover, blockchain technology plays a significant role in enhancing security in accounting. International production transactions and payments processed via blockchain are faster and less vulnerable to fraud. Artificial intelligence (AI) serves as a powerful tool for analyzing financial reports, optimizing costs, and improving production efficiency.

In general, the application of digital technologies to production accounting ensures speed, accuracy, and security, taking financial management to a new level.

Conclusion

The introduction of digital technologies in production accounting improves quality, reliability, and timeliness of management information, thus increasing enterprise efficiency. Simultaneously, digitalization introduces new professional requirements, such as IT competence and continuous skill development.

Digital technologies have established the necessary infrastructure and principles for conducting accounting in the production process. The integration of the double-entry principle, ERP systems, blockchain, and artificial intelligence helps enterprises maintain financial stability, transparency, and global competitiveness.

Accounting has now evolved from a reporting function to a strategic management tool. Overall, digital technologies make production accounting more convenient, accurate, transparent, and efficient. This field, however, demands continuous innovation and technological advancement.

Consequently, it promotes international recognition of enterprises, builds investor confidence, and fosters cooperation with foreign partners. Accounting conducted in compliance with IFRS accurately reflects a company’s financial condition and strengthens its competitiveness in the global market.

Practical Recommendations:

1. Implement digital accounting systems in manufacturing enterprises step by step — starting with the integration of core processes (supply, production, sales).

2. Introduce continuous training programs to enhance accountants’ digital competencies.

3. Develop and support local software (e.g., 1C modules) adapted to national standards and IFRS requirements.

4. Gradually test and apply blockchain and AI technologies in pilot projects to enhance security and analytical capabilities.

5. Encourage the creation and implementation of affordable, customized digital accounting systems for small and medium-sized enterprises through public-private partnerships.

References:

Smith, J. (2020). Digital Accounting in the Digital Economy. Journal of Accounting Research.

Coman, Elena Liliana. Digitalization of Accounting within the Concept of Cost Management. Valahia University of Targoviste.

Nazarov, Sh. (2021). The Impact of Innovative Technologies on Financial Management. Tashkent: University of Economics Press.

Karimov, M. (2020). Principles of Modern Accounting. Tashkent: Economics Publishing.

Abdukarimov, A. (2022). Development of Financial Control and Accounting Systems. Tashkent: Science and Technology.

Norton, D. (2021). Digital Accounting Systems and Transparency. New York: Oxford University Press.