Abstract
This article explores the growing importance of integrated digital accounting systems in improving budgetary control mechanisms in emerging economies. As public sector institutions face increasing pressure to operate with greater transparency, accuracy, and efficiency, the transition from fragmented manual processes to centralized digital platforms has become a critical reform priority. The study examines how digital accounting infrastructure—when properly implemented—enables real-time financial reporting, reduces human error, enhances internal control, and strengthens overall fiscal discipline. Drawing on comparative experiences from countries in transition, as well as the specific case of Uzbekistan, the research highlights both the opportunities and limitations of digital systems in the context of institutional readiness, professional competency, and ethical compliance. The paper concludes that while technology plays a vital enabling role, long-term success depends equally on regulatory coherence, inter-agency collaboration, and a culture of accountability.