THE TRANSITION FROM TRADITIONAL ACCOUNTING TO DIGITAL MANAGEMENT: THE ROLE OF ARTIFICIAL INTELLIGENCE IN MODERN ACCOUNTING

This scientific article examines the theoretical and methodological foundations of transitioning from traditional financial accounting models to AI-driven digital management systems under the conditions of global digital transformation. During the study, the economic essence of integrating Artificial Intelligence (AI), Machine Learning (ML), and Robotic Process Automation (RPA) into accounting systems was analyzed. In addition, the financial and economic efficiency of implementing digital accounting technologies in the real sector industries of Uzbekistan’s economy was evaluated. Based on international practices, scientific conclusions and practical proposals were developed to modernize national accounting frameworks and mitigate cybersecurity risks during digital transformation.