ARTIFICIAL INTELLIGENCE AND CLOUD ACCOUNTING SYSTEMS: REPORTING RELIABILITY AND CYBERSECURITY

This article examines the implementation of artificial intelligence and cloud-based accounting information systems to improve 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 literature and draws on sociotechnical systems theory, enabling a comprehensive assessment of the interaction of technological, organizational, and human factors. It has been established that the integration of AI and cloud solutions facilitates the automation of accounting processes, improves the accuracy of financial data, and reduces the risk of fraud. However, the effectiveness of their implementation directly depends on the level of digital maturity of organizations, personnel training, and the quality of regulatory frameworks. It is concluded that a balanced implementation of these technologies is necessary, taking into account the socioeconomic specifics of Uzbekistan.