Changes in employee benefits and human resource management in accounting system of the Republic of Uzbekistan

Аннотация

This paper examines the ongoing reforms in Uzbekistan’s accounting system, with a particular focus on
employee benefits and human resource management. As Uzbekistan continues changing its national accounting system
into international framework, significant legislative and structural changes have been introduced which aims to enhance
workforce conditions, promote fair compensation, and improve employee welfare. Additionally, compensation policies
have been refined to promote fair labor practices. According to Uzbekistan’s employment laws, all workers, including
minors and employees in hazardous industries, are entitled to regulated working hours. The Uzbekistan Labor Code
also guarantees maternity leave for women, with state social insurance covering the associated benefits. This study
employs data analysis and comparative evaluation of national and global statistics to assess the impact of these reforms.
The findings suggest that Uzbekistan’s shift toward a modernized accounting and labor framework not only strengthens
compliance with international standards but also enhances employee productivity and well-being. By fostering a more
structured and transparent financial system, these reforms contribute to long-term economic stability and sustainable
workforce development in the country.