Vol. 1 No. 1 (2026), Articles
Vol. 1 No. 1 (2026)

THE IMPORTANCE OF ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN IMPROVING ACCOUNTING IN THE CONTEXT OF THE DIGITAL ECONOMY

Articles
Published 2026-04-01
Shoymardonov Axrorjon
Tashkent State University of Economics
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Keywords

digital economy, accounting, artificial intelligence, transformation, economic efficiency, digital ecosystem, automation, intelligent analysis, finance.

How to Cite

Shoymardonov Axrorjon. (2026). THE IMPORTANCE OF ARTIFICIAL INTELLIGENCE TECHNOLOGIES IN IMPROVING ACCOUNTING IN THE CONTEXT OF THE DIGITAL ECONOMY. Zamonaviy Ilmiy Yondashuvlar Va Texnologik Taraqqiyotning Ustuvor yo‘nalishlari, 1(1), 383-397. https://doi.org/10.5281/zenodo.23373861
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Abstract

This study examines the role of artificial intelligence (AI) technologies in transforming the accounting system amid the rapid development of the digital economy. The research uses content analysis of the scientific literature, a comparative analysis of traditional and digital accounting, a synthesis of secondary statistical data from international consulting firms, and a descriptive analysis of Uzbekistan’s digital tax platforms. The results show that machine learning, natural language processing, computer vision, predictive analytics and anomaly detection do more than automate accounting tasks: they speed up financial data processing, reduce human error and support strategic management decisions. The discussion addresses the changing role of the accountant and the opportunities specific to Uzbekistan. The conclusion sets out promising directions for the transition from traditional accounting to “intelligent systems” and offers practical recommendations.

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