The Role of Accounting in Managerial Decision-Making in Uzbekistan.

The article examines the role of accounting, particularly management accounting, in supporting managerial decision-making within the context of Uzbekistan’s transitioning market economy. It analyzes the evolution from traditional Soviet-style financial accounting focused on tax and statistical reporting toward modern management accounting practices that provide timely, relevant information for planning, controlling, and strategic decisions. The study draws on theoretical foundations of management accounting, empirical data on the adoption of National Accounting Standards (NAS), the transition to IFRS for certain entities, business performance indicators from 2015–2025, and the impact of digital tools and reforms. Key aspects include cost management, budgeting, performance evaluation, financial inclusion in decision processes, and challenges such as limited professional capacity, legacy systems, and the need for better integration with digitalization. Special attention is given to enhancing the decision-usefulness of accounting information amid economic growth, foreign investment inflows, and structural reforms. Practical recommendations are provided to accelerate the development of management accounting to support sustainable business growth and achievement of macroeconomic goals.