Abstract
Recently, digital technologies and artificial intelligence (AI) have begun to transform numerous aspects of our lives, including how accountants work. They make financial data recording, processing, and analyzing easier. Many accountants in different countries already utilize digital software and even tools based on AI to save time, decrease errors, and enhance accuracy.In Uzbekistan too, the transition to online accounting is gaining momentum. Increasingly, firms are employing software such as 1C, QuickBooks, or Excel to maintain their financial records. But where AI is concerned, the scenario is mixed. AI applications such as automatic data entry, clever assistants, or audit software remain unfamiliar to most in this country.
The aim of this research is to identify how digital and AI technology is influencing accounting practice in Uzbekistan. I also wish to know how ready accountants and accounting students are to utilize these tools. I conducted a survey and observed the views of people regarding the use of digital tools and AI in work. By looking at real opinions from accountants and students, this paper hopes to show what’s going well, what challenges remain, and what steps can be taken to help more people use these new technologies with confidence.
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