ARTIFICIAL INTELLIGENCE AND CLOUD ACCOUNTING SYSTEMS: RELIABILITY OF REPORTING AND CYBERSECURITY

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.