ACCOUNTING IN THE ERA OF DIGITAL ECONOMY: INTEGRATION OF ARTIFICIAL INTELLIGENCE AND "CLOUD" TECHNOLOGIES

This article analyzes the transformation of the accounting system in the context of the digital economy, and the integration of artificial intelligence and cloud technologies into accounting practice. The article highlights automated calculations based on artificial intelligence, financial data processing, error detection, and forecasting capabilities. At the same time, the advantages of cloud technologies in data storage, remote access, and ensuring information security are considered. As a result, it is justified that these technologies are an important factor in increasing the efficiency, accuracy, and transparency of accounting.