IMPROVING THE ACCOUNTING AND FINANCIAL REPORTING SYSTEM IN THE DIGITAL ECONOMY
DOI:
https://doi.org/10.5281/zenodo.19481270Abstract
In the context of the digital economy, improving the accounting and financial reporting system is a key factor in enhancing the efficiency of modern enterprises. This article analyzes the impact of digital tools such as artificial intelligence (AI), block chain technology, cloud computing, and big data analytics on accounting practices. The purpose of the study is to identify existing problems within the framework of Uzbekistan’s “Digital Uzbekistan – 2030” strategy and propose ways to improve them. The results, based on literature analysis and international experience, show that digital technologies reduce reporting preparation time by 40-60%, minimize errors, and increase transparency. At the same time, staff training and measures against cyber threats are necessary. The article provides practical recommendations for enterprises and government agencies.
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