Conceptual Foundations for Expanding the Scope and Increasing the Flow of Separate Accounting Policy for Public–Private Partnership Economic Sectors in the Republic of Uzbekistan

This article develops a conceptual model for extending the separate accounting policy applied to Uzbekistan's public–private partnership (PPP) projects from a single-entity approach to the national scale. Building on an earlier firm-level Accounting Policy Maturity Index (APMI), the study distinguishes two dimensions - scope, the sectoral and administrative coverage of the policy, and flow, the intensity of project, investment and fiscal-information movement - and argues that scope is a necessary but not sufficient condition for flow. A sector-prioritisation matrix based on PPP investment volume and fiscal-risk intensity, a four-level vertical governance architecture, and a multiplicative Scope–Flow Integral Index (SAPII) are proposed, together with a five-stage dynamic improvement cycle (Scope → Flow → Risk Management → Feedback → Improved Policy). Applying the model to six PPP sectors and comparing an inertial scenario with an active-expansion scenario for 2030 shows that full implementation could raise the national SAPII from about 39 to 90 points, lift the private-investment share from 67.5 to 79 percent, and reduce contingent liabilities from 15 to 8 percent of GDP. A phased 2030 road map operationalises the model for policymakers.