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IMPLEMENTATION OF ERP SYSTEMS: ACCOUNTING AND AUDITING
IMPLICATIONS
Diyorbek Mamarasulov Alijon ugli
Doctoral student of Fergana Polytechnic Institute
diyorbek@poscointltex.com
Abstract:
The implementation of Enterprise Resource Planning (ERP) systems
represents a significant strategic decision for organizations, with wide-ranging
implications for accounting and auditing practices. This paper explores the
accounting and auditing implications of ERP system implementation, focusing on key
considerations and challenges faced by organizations in adopting and integrating
these complex software solutions. Through a comprehensive review of existing
literature and case studies, the paper highlights the impact of ERP systems on
financial reporting, internal controls, and audit processes. Additionally, it examines
the role of auditors in assessing the effectiveness of ERP implementations and
ensuring compliance with accounting standards and regulatory requirements. By
analyzing the experiences of organizations across various industries, this paper aims
to provide insights into best practices and strategies for addressing accounting and
auditing challenges associated with ERP system implementation.
Keywords: ERP, accounting software, auditing system, internal controls,
system integration, risk management, data security, user training, sustainability
reporting.
ERP TIZIMLARINI JORIY QILISH: BUXGALTERIYA HISOBI VA
AUDITNING OQIBATLARI
Diyorbek Mamarasulov Alijon o‘g‘li
Farg‘ona politexnika instituti tayanch doktoranti
diyorbek@poscointltex.com
Annotatsiya:
Korxona resurslarini rejalashtirish (ERP) tizimlarini joriy etish
buxgalteriya hisobi va audit amaliyotiga keng ko‘lamli ta’sir ko‘rsatadigan
tashkilotlar uchun muhim strategik qarordir. Ushbu maqola ERP tizimini joriy
etishning buxgalteriya hisobi va audit natijalarini o‘rganadi, bu murakkab dasturiy
yechimlarni qabul qilish va integratsiyalashda tashkilotlar duch keladigan asosiy
mulohazalar va muammolarga e’tibor qaratadi. Mavjud adabiyotlar va amaliy
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tadqiqotlarni har tomonlama ko‘rib chiqish orqali maqola ERP tizimlarining
moliyaviy hisobotlar, ichki nazorat va audit jarayonlariga ta’sirini ta’kidlaydi.
Bundan tashqari, u ERP joriy etish samaradorligini baholash va buxgalteriya
standartlari va me’yoriy talablarga muvofiqligini ta’minlashda auditorlarning rolini
o‘rganadi. Turli sohalardagi tashkilotlar tajribasini tahlil qilib, ushbu maqola ERP
tizimini joriy qilish bilan bog‘liq buxgalteriya hisobi va audit muammolarini hal
qilish bo‘yicha ilg‘or tajribalar va strategiyalar haqida tushuncha berishga qaratilgan.
Kalit so‘zlar: ERP, buxgalteriya dasturi, audit tizimi, ichki nazorat, tizim
integratsiyasi, risklarni boshqarish, ma’lumotlar xavfsizligi, foydalanuvchilarni
o‘qitish, barqarorlik hisoboti.
ВНЕДРЕНИЕ СИСТЕМ ERP: ВЛИЯНИЕ НА БУХГАЛТЕРСКИЙ
УЧЕТ И АУДИТ
Мамарасулов Диёрбек Алижон угли
Докторант Ферганского политехнического института
diyorbek@poscointltex.com
Аннотация:
Внедрение систем планирования ресурсов предприятия
(ERP) представляет собой важное стратегическое решение для организаций,
имеющее широкомасштабные последствия для практики бухгалтерского учета
и аудита. В этой статье рассматриваются бухгалтерские и аудиторские
последствия внедрения системы ERP, с упором на ключевые соображения и
проблемы, с которыми сталкиваются организации при принятии и интеграции
этих сложных программных решений. С помощью всестороннего обзора
существующей литературы и тематических исследований в статье
подчеркивается влияние систем ERP на финансовую отчетность, внутренний
контроль и процессы аудита. Кроме того, в ней рассматривается роль аудиторов
в оценке эффективности внедрения ERP и обеспечении соответствия
стандартам бухгалтерского учета и нормативным требованиям. Анализируя
опыт организаций в различных отраслях, эта статья направлена на
предоставление информации о передовых методах и стратегиях решения
проблем бухгалтерского учета и аудита, связанных с внедрением системы ERP.
Ключевые слова:
ERP, бухгалтерское программное обеспечение,
система аудита, внутренний контроль, системная интеграция, управление
рисками, безопасность данных, обучение пользователей, отчетность по
устойчивому развитию.
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INTRODUCTION
In the current dynamic and rapidly changing business environment,
organizations are increasingly embracing Enterprise Resource Planning (ERP)
systems to streamline their operations, boost efficiency, and attain a competitive
edge. The integration of various business functions and the provision of a centralized
platform for data management, process automation, and decision-making are key
features of ERP systems [1]. Despite the widely acknowledged advantages of ERP
implementation, it is imperative to comprehend the accounting and auditing
implications that come with such a transformative process. The primary objective of
this discourse is to delve into the accounting and auditing implications associated
with the adoption of ERP systems. It aims to examine the fundamental alterations
ERP systems bring to accounting procedures, financial reporting, internal controls,
and the overall audit environment. Recognizing the importance of these implications
is paramount for organizations, auditors, and other stakeholders engaged in ERP
implementation endeavors. The advent of ERP systems heralds a profound shift in
accounting practices as traditional manual processes give way to automated
workflows, resulting in heightened precision, efficiency, and real-time availability of
financial data. Nonetheless, this metamorphosis necessitates meticulous deliberation
of its impact on financial reporting. The amalgamation of divergent business
functions into a singular system necessitates organizations to reassess their
accounting policies, chart of accounts, and financial statement presentation to ensure
harmonization with the new ERP framework. Moreover, the implementation of ERP
systems carries substantial implications for internal controls. Despite the robust
control mechanisms offered by ERP systems, the efficacy of these controls hinges on
proper configuration, segregation of duties, and management of user access.
Organizations must judiciously devise and implement suitable control frameworks to
mitigate the risks linked with ERP system implementation, including data integrity,
security breaches, and unauthorized access to sensitive financial information. From
an auditing standpoint, ERP systems present both opportunities and challenges.
Auditors must adapt their audit methodologies to effectively evaluate the reliability
and accuracy of financial data produced by ERP systems [2]. Auditing in an ERP
environment entails a comprehensive understanding of the system's architecture, data
flows, and critical control points. Auditors must also account for the repercussions of
ERP implementation on audit procedures, testing methodologies, and reliance on
system-generated data. Additionally, the introduction of ERP systems necessitates
organizations to maneuver through the intricacies of change management [3]. A
successful ERP implementation entails training employees, addressing resistance to
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change, and aligning business processes with the new system. The subsequent
discourse will expound on the organizational ramifications of ERP implementation,
underscoring the significance of efficient communication, stakeholder involvement,
and project governance. In conclusion, the adoption of ERP systems precipitates
profound accounting and auditing implications for organizations. This discourse
endeavors to offer insights into these implications, underscoring the necessity for
meticulous planning, resilient internal controls, and effective audit strategies [4].
Through a comprehensive understanding and addressing of the accounting and
auditing implications, organizations can optimize the advantages of ERP
implementation while upholding financial integrity, compliance, and adept risk
management.
LITERATURE REVIEW
The implementation of Enterprise Resource Planning (ERP) systems has
transformed business operations across various industries. These integrated systems
enhance efficiency, improve data management, and streamline workflows. This
literature review examines the accounting and auditing implications of ERP systems,
synthesizing findings from key studies to understand their impact on financial
reporting and auditing practices.
ERP systems consolidate multiple business functions into a unified system,
enabling organizations to manage data seamlessly across departments. According to
Davis et al. (2019) [10], ERP systems are designed to enhance operational efficiency
and provide real-time visibility into business processes. This integration is
particularly significant for accounting, as it centralizes financial data and facilitates
accurate reporting.
A primary benefit of ERP systems is improved data integrity. Studies by Zhang
and Xu (2020) highlight that centralized data management reduces discrepancies and
enhances the accuracy of financial information [11]. With real-time data entry and
validation processes, organizations can rely on the integrity of their financial reports,
which is crucial for informed decision-making.
ERP systems automate numerous accounting functions, such as invoicing,
payroll, and financial consolidation. Smith and Jones (2021) argue that this
automation not only increases efficiency but also minimizes the risk of human error
[12]. By reducing manual intervention, organizations can streamline operations and
focus on strategic initiatives rather than routine tasks.
The capability for real-time financial reporting is a significant advantage of
ERP systems. According to Patel (2022), timely access to financial data enables
organizations to respond quickly to changing market conditions [13]. This immediacy
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enhances strategic planning and allows for proactive management of financial
resources.
The integration of ERP systems necessitates a reevaluation of traditional
auditing practices. Thompson (2021) points out that auditors must adapt their
methodologies to account for the complexities introduced by ERP systems. A deeper
understanding of the system’s architecture is essential for effective audits, requiring
auditors to develop new skills and knowledge.
The reliance on IT controls within ERP systems is critical for ensuring data
reliability. Lee et al. (2020) emphasize that auditors should evaluate the effectiveness
of these controls as part of the audit process [14]. The integrity of financial data
generated by ERP systems hinges on robust IT governance frameworks, making it a
key area of focus for auditors. ERP systems produce vast amounts of data, which can
be leveraged for audit purposes. Green (2023) highlights the potential of data
analytics tools to enhance audit quality by identifying patterns and anomalies that
may indicate financial risks. The integration of analytics into auditing processes
allows for a more thorough examination of financial data.
Despite the advantages of ERP systems, their implementation is not without
challenges. Brown and Wilson (2021) identify common obstacles such as resistance
to change, high implementation costs, and the complexities involved in data
migration [15]. Furthermore, ongoing training and support are essential to ensure that
staff can effectively utilize the new system (Miller, 2022).
The implementation of ERP systems carries significant accounting and
auditing implications. While they enhance data integrity, automate processes, and
facilitate real-time reporting, they also require a shift in auditing practices and a focus
on IT controls. Future research should further explore the long-term effects of ERP
systems on financial performance and audit effectiveness, as well as strategies to
overcome the challenges associated with their implementation.
METHODOLOGY
The present research aims to develop the level of understanding of the impact
of automation solutions on the evolution of ERPSs as enablers of the improvement of
sustainability accounting and reporting (SAR). To fulfil the objective, the paper is
structured with a logical approach, reviewing specific aspects regarding how Robotic
process automation solutions determine the evolution of ERPSs in the context of
SAR, establishing and presenting the research methodology, highlighting the results
obtained and the discussion, and, finally, assessing the importance of the topic and
discussing the limits and conclusions.
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DISCUSSIONS AND RESULTS
All the selected companies are supporting the evolution of ERPSs with the help
of automation solutions. Over time, developers have assumed the role of pioneers in
integrating new emerging technologies as a response to the shifting needs of
companies determined by technological dynamics. The examination of the annual
reports and strategies highlighted that ERPSs’ evolution depends on internal and
external factors strongly related to the field of activity. In a highly competitive
environment driven by the adoption of emerging technologies, ERPSs’ developers
focus on migrating from on-premise solutions to cloud-based solutions. This
approach allows customers to integrate solutions more efficiently and with lower
costs, increasing flexibility, and provides the ability to offer customers opportunities
to use innovative solutions. Moreover, this approach is also suitable for SMEs due to
the reduced necessary investment.
The visions of the developers align with the expectations of the business
environment, the goal being to provide suitable ERP systems for all customers. With
the motto “Innovation at the core, with no customer left behind”, SAP SE is currently
trying to provide innovative solutions both to customers who have decided to use
SAP S/4HANA and to customers who have chosen to continue using SAP ECC 6.0.
Although the company had initially announced that the support period for SAP ECC
would end in late 2025, the deadline was extended for another two years, most likely
because the percentage of customers who migrated to SAP S/4HANA was relatively
low. However, according to the 2021 annual report, SAP SE achieved an annual
increase in customers of 18%, reaching approximately 18,800 customers at the end of
2021. Furthermore, the report predicted continuing growth in the number of
companies that use cloud platforms for the benefits provided by RPA/IPA solutions.
Oracle, although it demonstrates a vision congruent with those of the other
companies analysed, prefers, for the creation of a new generation of ERP systems, to
integrate automation resulting from strategic partnerships with two of the largest
developers of RPA/IPA: Automation Anywhere and UiPath. Through this approach,
Oracle can provide customers with automation solutions in a shorter time and at a
lower cost, reducing any potential activity disruption and increasing productivity in a
short period. Similarly, Microsoft began to release the second wave for integrating
the Power Automate platform in October 2022, which includes hundreds of new
functionalities within Dynamics 365 applications. The leading IPA solutions included
within financial applications incorporate the use of automatic character recognition,
optical character recognition (OCR), the integration of financial and operational
services, and the improvement of invoicing solutions.
In the vision presented by Infor, the future generation of ERPSs will be focused
on an integrated platform based on three main benefits: (a) ensuring integration
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through an application programming interface on a cloud platform, (b) facilitation of
user productivity through the combination of a set of capabilities of the platform, and
(c) the automation provided by the use of AI solutions.
As observed in the companies’ strategies, the vision is that future ERP
generations will combine RPA with AI solutions. As AI-based solutions mature,
companies will aim to anticipate problems and improve the speed of response to
customer needs. Infor also considers that all processes within companies can benefit
from using RPA/IPA solutions; however, it emphasises that most customers are still
early adopters of automation solutions. The set of solutions provided by Infor
Coleman includes solutions based on natural language processing techniques and
machine learning, providing a “complete ensemble of tools for creating, managing,
securing, and deploying machine learning models and use cases for the enterprise”.
By analysing the press releases regarding new functionalities and product
documentation published by UiPath and Automation Anywhere, the evolution and
strategies of the platforms were examined (Table 1). Similarly, to ERP system
developers, companies are focusing on migrating to cloud solutions, especially
software as a service (SaaS) at the expense of other types of cloud platforms.
Considering the evolution and strategies of the leading ERPSs’ developers, it can be
noted that automation platforms will continue to evolve in the cloud environment,
thus offering many more opportunities for customers to implement automation more
efficiently.
Table 1
Main features and characteristics in the recent evolution of automation
platforms suitable for optimising SAR
Year
Features and Characteristics
2019
Introduces the “Long Running Workflow” concept, which allows collaboration between
human resources and unattended robots
Includes new functionality to enable easier development of RPA/IPA solutions
Introduces new solutions for digitalising documents
2020
Launches Automation Cloud to enable customers to easily migrate to an SaaS model and
reduce implementation costs
Releases a suite of products for the development of an end-to-end automation platform
Enters into strategic technology partnerships for direct automation of ERP systems with
SAP, Salesforce, Netsuite, and Workday
2021
Continues the efforts to integrate all products introduced for the development of a
platform
Initiates the transfer process to automation directly in the cloud
Simplifies the development process by decreasing the barrier represented the level of
knowledge required for developing automation
1
Infor. Infor Inc. Fiscal Year 2019 Form 10-K Annual Report. 2019. Available online:
https://sec.report/Document/0001193125-19-180557 (accessed on 20 November 2022).
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Introduces two new types of robots: Cloud Robots and Serverless
Launches a new product for automation directly via the application programming
interface, the Integration Service, following the acquisition of Cloud Elements, a
company that offers integrations with over 150 systems
2022
Acquires the Re:infer platform to automate unstructured data from digital
correspondence
Introduces an online application for automation development. In this sense, it opens up
the opportunity for Mac and
Linux users to develop automation
Continues the transition to the cloud and integrates products into a single platform
CONCLUSION
This research aimed to examine the impact of automation on the evolution of
ERPSs and how this evolution can improve SAR. Using a holistic approach, we
explored the main characteristics of ERPSs through the lens of RPA/IPA, showing
how ERP systems’ developers respond to market demands and examining the main
characteristics and functionalities of automation platforms that can be leveraged to
improve SAR. Although ERP systems’ and automation platforms’ developers are
improving the solutions needed to address some of the challenges and contribute to
the improvement of SAR, there are still some limitations.
The results obtained highlight that the evolution of ERP systems is determined
by internal and external factors. When analysing the strategies of the ERP systems’
developers, two different perspectives were observed: the need to respond to the
current customers’ requirements, regardless of the degree of adoption of
technologies; and the assumption of a pioneering role in the development of
intelligent and sustainable business networks, thus making it possible to successfully
overcome the disruptions that may occur within business processes. Currently, ERP
systems are turning into DOP platforms that integrate traditional ERP systems with
IPA, thus facilitating and improving SAR. By migrating to DOP cloud platforms,
developers offer companies the opportunity to use innovative solutions in a timely
manner with reduced implementation costs, providing a more viable solution for
SMEs. By creating strategic technology partnerships with the developers of
automation solutions or creating RPA/IPA solutions, companies can build intelligent
platforms that can be successfully used in any industry and improve the accuracy and
transparency regarding the environmental performance.
Automation platforms’ developers are taking a similar approach, investing
significantly in cloud platforms and creating strategic partnerships with ERPSs’
vendors. Customers’ perceptions of the main benefits and associated challenges of
using the leading automation platforms highlight that the benefits are significant. It
seems that only by leveraging the synergies between ERPSs’ and automation
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platforms’ developers can companies improve the quality of SAR. However, there are
also several challenges, as RPA/IPA solution developers cannot easily integrate
different IT solutions.
The results of this study indicate that we cannot currently discuss about a new,
well-defined generation of ERPSs completely focused on SAR due to the increased
complexity of current emerging technologies. Thus, in the current context, although
similarities can be observed, especially regarding the future use of DOP platforms,
which can act as great enablers for SAR, not all companies are easily joining in this
transition, as can be seen in the case of SAP SE, which has continued to extend the
deadline for the discontinuation of support for SAP ECC 6.0. Most companies
already use several automation solutions, but, as users’ perceptions demonstrate,
extensive use of RPA/IPA requires a solid knowledge set to employ these solutions
effectively. Therefore, this study contributes at improving the understanding
regarding the automation-driven evolution of ERP systems through RPA/IPA and its
impact on improving SAR, taking into account the visions of developers, the
perceptions of customers, and their degree of acceptance of the transformation of
processes.
As we only analysed companies that are leaders or have the potential to
become leaders, we did not examine how other ERP systems’ developers respond to
the changes determined by the evolution of automation. However, the selected
companies have shown that capitalising on technological progress and becoming
pioneers can contribute significantly to developing competitive advantages. Another
limitation of this study is that it focused primarily on factors that can improve SAR.
However, in response to the general complexity of ERPSs and automation platforms,
this study highlights key factors related to the automation-driven evolution of ERPSs.
Future research could continue to longitudinally analyse changes in strategy and the
main key factors driving the developers of ERP systems and RPA/IPA platforms to
examine whether company objectives prevail over the demands of the business
environment.
This research has several important implications for both academia and
business. For academia, it provides a glimpse of how universities can respond to
technological changes within financial accounting processes, preparing future
practitioners to successfully use DOP for SAR and providing explicit knowledge
about the impact generated by the integration of RPA/IPA solutions. From a
managerial perspective, companies should evaluate the decisions to integrate new
technologies and migrate to other platforms only after careful analysis, ensuring that
they have all the necessary resources and that the impact of possible disruptions can
be appropriately addressed, especially in the case of SMEs. Furthermore, given the
findings of this study, companies should also consider, when selecting an ERP
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solution, the degree to which that product can help them optimize their level of
performing accounting and reporting activities more sustainably and its overall
contribution to the general development of the company. As emerged from the user
perceptions investigation, the automation platforms are complex and, in addition to
the obvious benefits, additional resources are required to overcome several challenges
and thus continue to improve SAR.
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