THE IMPACT OF DIGITAL TRANSFORMATION AND AUTOMATION ON ACCOUNTING AND AUDITING: GLOBAL PRACTICES AND FUTURE PROSPECTS
Keywords:
Digital transformation, automation, accounting, auditing, financial management, artificial intelligence, cloud technologies, financial control, digital innovations, global practices.Abstract
This article provides an in-depth analysis of the impact of digital transformation and automation processes on the fields of accounting and auditing. It explores the role of modern technologies — including artificial intelligence, cloud computing, and automation tools — in enhancing the effectiveness of financial management on a global scale. The paper also examines the future prospects of digital transformation in enterprise operations, as well as the challenges that may arise. The study draws conclusions based on both international academic sources and the practical experiences of Uzbekistan and Karakalpakstan.
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References
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