INTEGRATION OF THE DIGITAL ECONOMY AND ACCOUNTING

Authors

  • Xudaynazarova Dilnoza Gafurovna Samarkand Institute of Economics and Service Senior Lecturer, Department of Accounting
  • Narzullayev Og'abek Vaxobjon ugli Samarkand Institute of Economics and Service (SamIES), Faculty of Banking and Financial Services, Student of the Finance and Financial Technologies program
  • Xayrulloyev Sayfullo Sadullo ugli Samarkand Institute of Economics and Service (SamIES), Faculty of Banking and Financial Services, Student of the Finance and Financial Technologies program

DOI:

https://doi.org/10.55640/

Keywords:

Digital economy, accounting, integration, artificial intelligence, blockchain, digital skills, efficiency, ethical issues

Abstract

 In the digital economy, traditional accounting approaches are undergoing significant transformations. This article analyzes the necessity of integrating the digital economy and accounting, its impact on theory and practice, the application of innovative technologies, and the advantages and challenges of integrated systems. Research indicates that digitalization enhances the efficiency of accounting processes, improves data quality, and allows accountants to focus on strategic tasks. However, several difficulties exist, such as technological adaptation, skill shortages, and ethical issues. The article provides recommendations for reforming the education system, enhancing digital skills, and ensuring effective management to advance accounting.

References

1. Siegel, D. G. Accounting in the Digital Age: Challenges and Opportunities. Cham: Palgrave Macmillan, 2021.

2. Richard, M., & Brown, M. D. Artificial Intelligence in Accounting: A Comprehensive Guide for Accounting and Finance Professionals. Hoboken, NJ: Wiley, 2020.

3. Santos, S. F. B. S., & Lopes, P. C. “The Impact of Digitalization on the Accounting Profession: A Literature Review.” Journal of Management Accounting Research, vol. 32, no. 4, 2020, pp. 163–195.

4. Vasarhelyi, M. A., & Zhang, P. “Big Data and Machine Learning in Accounting Research.” Journal of Information Systems, vol. 33, no. 3, 2019, pp. 1–13.

5. Rahman, M. H. F., Azhar, F., & Alom, F. “Robotic Process Automation (RPA) in Accounting: A Systematic Review.” Journal of Information Systems, vol. 35, no. 3, 2021, pp. 1–27.

Downloads

Published

2025-12-17

How to Cite

INTEGRATION OF THE DIGITAL ECONOMY AND ACCOUNTING. (2025). International Journal of Political Sciences and Economics, 4(12), 303-307. https://doi.org/10.55640/

Similar Articles

1-10 of 551

You may also start an advanced similarity search for this article.