PROBLEMS AND SOLUTIONS IN THE INSTITUTIONAL TRANSFORMATION OF ACCOUNTING AND AUDITING SYSTEMS IN THE DIGITAL ECONOMY
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https://doi.org/10.5281/zenodo.19386484##semicolon##
accounting, auditing, artificial intelligence, digital transformation, cybersecurity, IFRS.##article.abstract##
This article examines the institutional transformation of accounting and auditing systems in the digital economy.
It highlights the role of Artificial Intelligence, Big Data, and cloud technologies, and provides a comparative analysis of
global and local software solutions. The study identifies key challenges such as regulatory gaps, skills shortages, and
cybersecurity risks. Scientific and practical recommendations are proposed to improve the system
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