MODERN APPROACHES TO IMPROVING MANAGEMENT ACCOUNTING IN COMMERCIAL BANKS

Soatov Farhod Komiljon Oglu

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 4

Abstract: This study examines modern approaches to improving management accounting in commercial banks, withparticular emphasis on efficiency, profitability, and strategic decision-making. The research analyzes challengesassociated with increasing banking complexity, intensifying competition, and ongoing digital transformation processes.Based on the findings, an integrated framework is proposed that incorporates responsibility center accounting, the FundsTransfer Pricing (FTP) system, XIRR methodology, and adaptive budgeting mechanisms. The results demonstrate thatthese instruments strengthen financial control, improve liquidity management, and enhance the evaluation of bankingperformance. Consequently, the proposed approaches contribute to increasing the operational efficiency and strategiceffectiveness of commercial banks in Uzbekistan

Keywords: management accounting; commercial banks; FTP system; responsibility centers; Beyond Budgeting; XIRR; budgeting; banking profitability; asset and liability management; banking efficiency (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:4:id:10476

DOI: 10.5281/zenodo.20257734

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