ARTIFICIAL INTELLIGENCE AND CLOUD ACCOUNTING SYSTEMS: RELIABILITY OF REPORTING AND CYBERSECURITY
DOI:
https://doi.org/10.55640/Keywords:
artificial intelligence, cloud-based accounting systems, financial reporting, cybersecurity, digital transformation.Abstract
The article examines the features of implementing artificial intelligence and cloud-based accounting information systems in order to enhance the reliability of financial reporting and ensure cybersecurity in the context of the digital transformation of the economy. The study is based on a systematic analysis of scientific sources and relies on the theory of sociotechnical systems, which makes it possible to comprehensively assess the interaction of technological, organizational, and human factors. It has been established that the integration of AI and cloud solutions contributes to the automation of accounting processes, improves the accuracy of financial data, and reduces the risks of fraud; however, the effectiveness of their application directly depends on the level of digital maturity of organizations, staff training, and the quality of regulatory frameworks. The study concludes that there is a need for a balanced implementation of these technologies, taking into account the socio-economic specifics of Uzbekistan.
References
1.Law of the Republic of Uzbekistan “On Cybersecurity,” adopted by the Legislative Chamber on February 25, 2022; approved by the Senate on March 17, 2022; April 15, 2022, No. ZRU-764.
2.Aisyah, P. N., & DP, R. T. (2025). Artificial Intelligence and Cloud-Based Accounting Information Systems: Enhancing Financial Reporting Reliability and Cybersecurity in the Digital Era. Jurnal Ekonomi Dan Bisnis Digital, 4(3), 203–222. https://doi.org/10.55927/ministal.v4i3.14519
3.Ionescu, L. (2021). Big Data Analytics Tools and Machine Learning Algorithms in Cloud-based Accounting Information Systems. Analysis and Metaphysics, 20, 102–115. https://doi.org/10.22381/am2020217
4.Alnaimat, M. A., Korsun, I., Lutsenko, K., Khodorkovskyi, O., & Artemchuk, M. (2025). Artificial Intelligence in Accounting: Revolutionizing Financial Management in the Digital Landscape. Theoretical and Practical Research in Economic Fields, 16(1), 130–141. https://doi.org/10.14505/tpref.v16.1(33).11
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