RAQAMLI TRANSFORMATSIYA SHAROITIDA BUXGALTERIYA HISOBI, IQTISODIY TAHLIL VA AUDIT TIZIMLARINI MODERNIZATSIYA QILISH YO‘NALISHLARI

RAQAMLI TRANSFORMATSIYA SHAROITIDA BUXGALTERIYA HISOBI, IQTISODIY TAHLIL VA AUDIT TIZIMLARINI MODERNIZATSIYA QILISH YO‘NALISHLARI

Authors

  • Ziyovuddin To‘laganov

DOI:

https://doi.org/10.5281/zenodo.17430246

Keywords:

raqamli transformatsiya, buxgalteriya hisobi, iqtisodiy tahlil, audit, sun’iy intellekt, blokcheyn, axborot tizimlari, raqamli iqtisodiyot.

Abstract

Mazkur maqolada raqamli transformatsiya sharoitida buxgalteriya hisobi, iqtisodiy tahlil va audit tizimlarini
modernizatsiya qilish masalalari tahlil qilingan. Unda axborot texnologiyalarining jadal rivojlanishi natijasida moliyaviy
hisobot yuritish, tahlil va audit jarayonlarida yuzaga kelayotgan o‘zgarishlar yoritilgan. Raqamli yechimlarning joriy etilishi
ma’lumotlarning aniqligi, shaffofligi va tahlil tezligini oshirishi, shuningdek, boshqaruv qarorlarini qabul qilishda ilmiy
yondashuvni mustahkamlashi asoslab berilgan. Tadqiqotda xalqaro tajriba tahlil qilinib, O‘zbekiston iqtisodiy tizimiga mos
takomillashtirish yo‘nalishlari taklif etilgan.

Author Biography

Ziyovuddin To‘laganov


Toshkent davlat iqtisodiyot universiteti mustaqil izlanuchisi

References

1. M.A. Vasarhelyi, M.G. Alles, A. Kogan. Principles of Analytic Monitoring for Continuous Assurance. – Journal of

Emerging Technologies in Accounting. – 2004. – 183 p.

2. J. Kokina, T.H. Davenport. The Emergence of Artificial Intelligence: How Automation is Changing Auditing. – Journal of

Emerging Technologies in Accounting. – 2017. – 196 p.

3. C.A. Hardy. Continuous Auditing and Monitoring in Practice: Lessons for Implementation. – Journal of Information

Systems. – 2015. – 212 p.

4. M. Bellucci. A Literature Review on Blockchain in Accounting Research. – Università di Firenze. – 2021. – 154 p.

5. M.A. Alles, G. Brennan, A. Kogan, M.A. Vasarhelyi. Continuous Monitoring of Business Process Controls: A Pilot

Implementation at Siemens. – International Journal of Accounting Information Systems. – 2006. – 224 p.

6. T.H. Davenport, R. Ronanki. Artificial Intelligence for the Real World. – Harvard Business Review. – 2018. – 186 p.

7. J. Warren Jr., K. Moffitt, P. Byrnes. How Big Data Will Change Accounting. – Accounting Horizons. – 2015. – 178 p.

8. A. Appelbaum, D. Vasarhelyi. Big Data and Advanced Analytics in the Audit Profession. – Accounting Horizons. – 2017.

– 210 p.

9. M.G. Alles, M.A. Vasarhelyi. The Evolution and Future of Auditing: Continuous Auditing and Big Data. – Accounting

Perspectives. – 2018. – 189 p.

10. K. Sutton, D. Arnold, J. Holt. Accounting Information Systems and Internal Control. – New York: McGraw-Hill Education,

2020. – 336 p.

11. C. Humphrey, A. Samsonova-Taddei. Auditing Challenges in the Digital Era. – Accounting, Organizations and Society.

– 2019. – 265 p.

12. OECD. Digitalisation and the Future of Work: Accounting and Financial Professions. – Paris: OECD Publishing, 2021.

– 198 p.

13. A. Warren, P. Byrnes. The Impact of Data Analytics on the Future of Audit. – International Journal of Accounting

Information Systems. – 2018. – 174 p.

14. R. Krumwiede, M. Schoch. Blockchain and the Future of Accounting. – Strategic Finance Journal. – 2020. – 142 p.

15. M. Alles, M.A. Vasarhelyi. The Role of Technology in the Audit Profession. – The CPA Journal. – 2019. – 205 p.

Downloads

Published

2025-10-01

How to Cite

To‘laganov , Z. (2025). RAQAMLI TRANSFORMATSIYA SHAROITIDA BUXGALTERIYA HISOBI, IQTISODIY TAHLIL VA AUDIT TIZIMLARINI MODERNIZATSIYA QILISH YO‘NALISHLARI. GREEN ECONOMY AND DEVELOPMENT, 3(10). https://doi.org/10.5281/zenodo.17430246
Loading...