Vol. 2 No. 12 (2024), Articles
Vol. 2 No. 12 (2024)

THE ROLE OF DIGITAL TECHNOLOGIES IN MODERN ACCOUNTING PRACTICES: CHALLENGES AND OPPORTUNITIES

Articles
Published 2024-12-28
To‘xtasin Qo‘shayev
Termez State University, Lecturer, Department of Finance
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Keywords

Digital accounting
artificial intelligence
blockchain

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THE ROLE OF DIGITAL TECHNOLOGIES IN MODERN ACCOUNTING PRACTICES: CHALLENGES AND OPPORTUNITIES. (2024). Journal of Universal Science Research, 2(12), 271-276. https://universalpublishings.com/~niverta1/index.php/jusr/article/view/9102
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Abstract

This article explores the integration of digital technologies into modern accounting practices. It examines the benefits, challenges, and opportunities associated with adopting technologies such as AI, blockchain, and cloud-based accounting systems. The study also highlights the evolving role of accountants in a digitalized environment. The findings are based on a literature review and a survey conducted among accounting professionals.

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References

1. Brown, M. (2021). Blockchain in Accounting: A Comprehensive Guide. Journal of Accounting Research, 45(3), 230-245.

2. Lee, H. (2022). Challenges in Adopting Digital Tools in Accounting. Accounting Today, 37(2), 45-56.

3. Smith, J., & Jones, L. (2020). AI and the Future of Accounting. International Accounting Review, 29(1), 15-30.

4. Taylor, A., et al. (2019). Cloud Accounting Systems: Benefits and Risks. Technology in Finance Journal, 18(4), 90-102.

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