Prospects of applying artificial intelligence technologies in accounting in the context of the digital economy

Urakova, Makhsad

Иқтисодиёт ва туризм · 2026-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarUrakova, Makhsad
JurnalИқтисодиёт ва туризм
NashriyotБухоро давлат университети
ISSN2004-2024
Nashr sanasi2026-02-27
Jild1
Son27
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

artificial intelligence, accounting, digital economy, machine learning, robotic process automation

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAUrakova, Makhsad (2026). PROSPECTS OF APPLYING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ACCOUNTING IN THE CONTEXT OF THE DIGITAL ECONOMY. Иқтисодиёт ва туризм, 1(27). https://interjournal.uz/index.php/journals/article/view/403
GOST (OAK)Urakova, Makhsad PROSPECTS OF APPLYING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ACCOUNTING IN THE CONTEXT OF THE DIGITAL ECONOMY // Иқтисодиёт ва туризм. – 2026. – T. 1, № 27.
MLAUrakova, Makhsad. “PROSPECTS OF APPLYING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ACCOUNTING IN THE CONTEXT OF THE DIGITAL ECONOMY.” Иқтисодиёт ва туризм, 1(27), 2026. https://interjournal.uz/index.php/journals/article/view/403
ChicagoUrakova, Makhsad. “PROSPECTS OF APPLYING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ACCOUNTING IN THE CONTEXT OF THE DIGITAL ECONOMY.” Иқтисодиёт ва туризм, 1(27) (2026). https://interjournal.uz/index.php/journals/article/view/403
HarvardUrakova, Makhsad (2026) ‘PROSPECTS OF APPLYING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ACCOUNTING IN THE CONTEXT OF THE DIGITAL ECONOMY’, Иқтисодиёт ва туризм, 1(27). https://interjournal.uz/index.php/journals/article/view/403
BibTeX
@article{urakovamakhsad2026,
  title = {PROSPECTS OF APPLYING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ACCOUNTING IN THE CONTEXT OF THE DIGITAL ECONOMY},
  author = {Urakova, Makhsad},
  journal = {Иқтисодиёт ва туризм},
  year = {2026},
  volume = {1},
  number = {27},
  url = {https://interjournal.uz/index.php/journals/article/view/403}
}

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