PROSPECTS OF APPLYING ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN ACCOUNTING IN THE CONTEXT OF THE DIGITAL ECONOMY

Аннотация

This article examines the prospects of applying artificial intelligence (AI) technologies in
accounting practice in the context of the digital economy. The study analyzes the current state of
AI implementation in accounting systems, identifies the key factors and barriers to adoption, and
evaluates the transformative potential of AI-based tools for financial reporting, auditing, tax
compliance, and management accounting. The research was conducted through a mixed-methods
approach combining a systematic literature review, comparative analysis of international and local
practices, and an empirical survey of accounting professionals and academic experts in
Uzbekistan. The results demonstrate that AI technologies, encompassing machine learning
algorithms, natural language processing, robotic process automation, and predictive analytics,
significantly enhance the accuracy, efficiency, and timeliness of accounting operations. The
findings indicate that while the global adoption of AI in accounting is rapidly progressing, the
accounting sector in Uzbekistan faces specific challenges, including limited digital infrastructure,
an insufficient regulatory framework, a shortage of qualified specialists, and low awareness among
practitioners. The study proposes a conceptual model for the phased integration of AI technologies
into accounting systems of Uzbekistan enterprises and educational institutions. The discussion
emphasizes the need for comprehensive policy reforms, investments in digital literacy programs,
and modernization of curricula in higher education to prepare future accounting professionals for
AI-based workflows.