This article examines the prospects of applying artificial intelligence (AI) technologies inaccounting practice in the context of the digital economy. The study analyzes the current state ofAI implementation in accounting systems, identifies the key factors and barriers to adoption, andevaluates the transformative potential of AI-based tools for financial reporting, auditing, taxcompliance, and management accounting. The research was conducted through a mixed-methodsapproach combining a systematic literature review, comparative analysis of international and localpractices, and an empirical survey of accounting professionals and academic experts inUzbekistan. The results demonstrate that AI technologies, encompassing machine learningalgorithms, natural language processing, robotic process automation, and predictive analytics,significantly enhance the accuracy, efficiency, and timeliness of accounting operations. Thefindings indicate that while the global adoption of AI in accounting is rapidly progressing, theaccounting sector in Uzbekistan faces specific challenges, including limited digital infrastructure,an insufficient regulatory framework, a shortage of qualified specialists, and low awareness amongpractitioners. The study proposes a conceptual model for the phased integration of AI technologiesinto accounting systems of Uzbekistan enterprises and educational institutions. The discussionemphasizes the need for comprehensive policy reforms, investments in digital literacy programs,and modernization of curricula in higher education to prepare future accounting professionals forAI-based workflows.
| Mualliflar | Urakova, Makhsad |
|---|---|
| Jurnal | Иқтисодиёт ва туризм |
| Nashr sanasi | 2026-02-27 |
| Jild | 1 |
| Son | 27 |
| Til | Ingliz |
artificial intelligence, accounting, digital economy, machine learning, robotic process automation
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