PROBLEMS AND SOLUTIONS IN THE INSTITUTIONAL TRANSFORMATION OF ACCOUNTING AND AUDITING SYSTEMS IN THE DIGITAL ECONOMY

Jumanazarov Ruzimurod and Rabbimov Elbek

GREEN ECONOMY AND DEVELOPMENT, 2026, vol. 4, issue 3

Abstract: This article examines the institutional transformation of accounting and auditing systems in the digital economy.It highlights the role of Artificial Intelligence, Big Data, and cloud technologies, and provides a comparative analysis ofglobal and local software solutions. The study identifies key challenges such as regulatory gaps, skills shortages, andcybersecurity risks. Scientific and practical recommendations are proposed to improve the system

Keywords: accounting; auditing; artificial intelligence; digital transformation; cybersecurity; IFRS. (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:teu:ged000:v:4:y:2026:i:3:id:9773

DOI: 10.5281/zenodo.19386484

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