Features Accounting in Non- State Non-Profit Organizations (NSNPOs): Integrity and Impact Analysis
Abstract
Non-state non-profit organizations (NSNPOs) play a vital role in addressing societal needs beyond public goods and services, significantly impacting socio-economic environments. In many countries, NSNPOs rely heavily on government funding, yet in Uzbekistan, such support remains minimal, increasing the necessity for effective financial management. Despite the extensive research on NSNPOs, their accounting practices remain underexplored, leading to inefficiencies in financial transparency, accountability, and decision-making. This study aims to evaluate the applicability of NSNPO accounting practices in Uzbekistan by analyzing their financial reporting systems and proposing improvements to enhance efficiency, risk management, and strategic planning. Empirical and econometric analyses, including internal reliability tests (Cronbach’s alpha, Split-half, and Guttmann), reveal the substantial benefits of structured accounting practices in NSNPOs. Operational quality correlates strongly with risk management (0.666), while informative capacity and strategic planning also show significant impacts. This research provides data-driven insights into the importance of dedicated NSNPO accounting frameworks, emphasizing the necessity of transparent financial reporting and managerial accountability. The findings advocate for systemic reforms in Uzbekistan’s NSNPO accounting regulations, including dedicated ledger accounts and revised reporting standards to enhance financial sustainability and donor confidence.
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