Introducing artificial intelligence technologies in accounting and auditing: opportunities and limitations

Utegenova , Sarbinaz, Bekniyazov , Ajiniyaz

Innovation science and technologiy · 2026-yil

Annotatsiya

Digital transformation processes are deeply penetrating all sectors, including the accounting and auditingsystem. In particular, the introduction of Artificial Intelligence (AI) technologies is fundamentally changing the processesof processing, analyzing and controlling financial data. This article analyzes the main directions, advantages and existingdisadvantages of using artificial intelligence in the field of accounting and auditing.The results of the study show that AI-based programs allow for the rapid and accurate processing of large volumesof financial data, reducing errors, detecting fraud, and automating audit processes. At the same time, there are alsodisadvantages such as excessive dependence on technology, problems with data security, high implementation costs,and a lack of qualified specialists.The article substantiates the necessary organizational, technical, and legal conditions for the effective use of artificialintelligence and highlights the prospects for the future development of this technology

Maqola ma’lumotlari
MualliflarUtegenova , Sarbinaz, Bekniyazov , Ajiniyaz
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-02-01
Jild2
Son2
TilIngliz
DOI10.5281/zenodo.18811865
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.18811865 · Maqolaning asl sahifasi

Kalit so‘zlar

artificial intelligence, accounting, audit, digital transformation, automation, financial reporting, risk management, machine learning, data security, fraud detection

Iqtibos keltirish

APAUtegenova , Sarbinaz, & Bekniyazov , Ajiniyaz (2026). INTRODUCING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ACCOUNTING AND AUDITING: OPPORTUNITIES AND LIMITATIONS. Innovation science and technologiy, 2(2). https://doi.org/10.5281/zenodo.18811865
GOST (OAK)Utegenova , Sarbinaz, Bekniyazov , Ajiniyaz INTRODUCING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ACCOUNTING AND AUDITING: OPPORTUNITIES AND LIMITATIONS // Innovation science and technologiy. – 2026. – T. 2, № 2. – DOI: 10.5281/zenodo.18811865.
MLAUtegenova , Sarbinaz, and Bekniyazov , Ajiniyaz. “INTRODUCING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ACCOUNTING AND AUDITING: OPPORTUNITIES AND LIMITATIONS.” Innovation science and technologiy, 2(2), 2026. https://doi.org/10.5281/zenodo.18811865
ChicagoUtegenova , Sarbinaz, and Bekniyazov , Ajiniyaz. “INTRODUCING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ACCOUNTING AND AUDITING: OPPORTUNITIES AND LIMITATIONS.” Innovation science and technologiy, 2(2) (2026). https://doi.org/10.5281/zenodo.18811865
HarvardUtegenova , Sarbinaz, and Bekniyazov , Ajiniyaz (2026) ‘INTRODUCING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ACCOUNTING AND AUDITING: OPPORTUNITIES AND LIMITATIONS’, Innovation science and technologiy, 2(2). https://doi.org/10.5281/zenodo.18811865
BibTeX
@article{utegenovasarbinaz2026,
  title = {INTRODUCING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ACCOUNTING AND AUDITING: OPPORTUNITIES AND LIMITATIONS},
  author = {Utegenova , Sarbinaz and Bekniyazov , Ajiniyaz},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {2},
  doi = {10.5281/zenodo.18811865},
  url = {https://doi.org/10.5281/zenodo.18811865}
}

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