O‘ZBEKISTON KICHIK BIZNES SUBYEKTLARIDA BUXGALTERIYA HISOBINI SUN’IY INTELLEKT VA RAQAMLI TEXNOLOGIYALAR ASOSIDA TAKOMILLASHTIRISH
Keywords:
Keywords: accounting, artificial intelligence, digital transformation, small business, cloud accounting, internal control, financial reporting, IFRS 18, XBRL, professional judgement.Abstract
Abstract. This article examines the priorities for improving accounting in small
business entities in Uzbekistan through artificial intelligence and digital technologies.
The study applies comparative analysis, document analysis, process modelling and
risk-based assessment to national legislation, international financial reporting
requirements and recent empirical research. The results show that automated data
capture, cloud accounting, application programming interfaces, machine learning-
based anomaly detection and digital financial reporting can shorten the accounting
cycle, strengthen data consistency and improve management decisions. At the same
time, automation does not eliminate the need for professional judgement; weak access
controls, poor source data, opaque algorithms and excessive reliance on generated
outputs may create new material risks. The paper proposes a five-stage implementation
model and a four-layer digital accounting control framework for small firms. Practical
recommendations focus on data standardisation, segregation of duties, human approval
of material entries, audit trails, cybersecurity, staff competencies and readiness for
IFRS 18 and structured digital reporting.
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