SU’NIY INTELLEKT(SI)NING BUHG‘ALTERIYA SOSHASIDAGI ISTIQBOLLARI

Authors
  • Ulugʻbek Toʻlakov

    Termiz davlat universiteti dotsenti (PhD)

  • Ibrohimbek Bo‘ronov

    Termiz davlat universiteti talabasi

Keywords:
Array
Abstract

Sun'iy intellektning (SI) buxgalteriya hisobiga integratsiyalashuvi samaradorlik, aniqlik va qaror qabul qilishni oshirish orqali sohani inqilob qilmoqda. Ushbu tadqiqot muntazam vazifalarni avtomatlashtirish, firibgarlikni aniqlash, moliyaviy tahlil, audit va soliqqa rioya qilish kabi SIning joriy ilovalarini o'rganadi. So'rovlar, intervyular va amaliy tadqiqotlarni o'z ichiga olgan aralash usullardan foydalangan holda, tadqiqot samaradorlikni oshirish, xatolarni kamaytirish va strategik tushunchalarni yaxshilash kabi muhim afzalliklarni ta'kidlaydi. Biroq, ma'lumotlar maxfiyligi, axloqiy mulohazalar, malaka bo'shliqlari va tizim integratsiyasi kabi muammolar saqlanib qolmoqda. Tadqiqotlar buxgalteriya hisobi sohasida SI uchun istiqbolli kelajakni taklif qiladi, bashoratli tahlillar, real vaqtda audit va ufqda sun'iy intellektga asoslangan maslahat xizmatlaridagi yutuqlar. Sun’iy intellekt imkoniyatlaridan to‘liq foydalanish uchun tashkilotlar axloqiy muammolarga e’tibor qaratishi, malaka oshirishga sarmoya kiritishi, ma’lumotlar xavfsizligini oshirishi va uzluksiz o‘rganishni ta’minlashi kerak. Ushbu tadqiqot sun'iy intellektning buxgalteriya hisobiga o'zgartiruvchi ta'sirini har tomonlama ko'rib chiqadi va amaliyotchilar va tadqiqotchilar uchun qimmatli tushunchalarni taqdim etadi.

References

Brown-Liburd, H., Issa, H., & Lombardi, D. (2015). Behavioral implications of big data's impact on audit judgment and decision making and future research directions. Accounting Horizons, 29(2), 451-468.

Cao, M., Chychyla, R., & Stewart, T. (2015). Big Data analytics in financial statement audits. Accounting Horizons, 29(2), 423-429.

Davenport, T. H., & Kirby, J. (2016). Only humans need apply: Winners and losers in the age of smart machines. Harper Business.

Gepp, A., Linnenluecke, M. K., O’Neill, T. J., & Smith, T. (2018). Big data in accounting and finance: A review of influencing factors. Journal of Accounting Literature, 40, 102-131.

Issa, H., Sun, T., & Vasarhelyi, M. A. (2016). Research ideas for artificial intelligence in auditing: The formalization of audit and workforce supplementation. Journal of Emerging Technologies in Accounting, 13(2), 1-20.

Jans, M., Alles, M., & Vasarhelyi, M. (2013). The case for process mining in auditing: Sources of value added and areas of application. International Journal of Accounting Information Systems, 14(1), 1-20.

Kokina, J., & Davenport, T. H. (2017). The emergence of artificial intelligence: How automation is changing auditing. Journal of Emerging Technologies in Accounting, 14(1), 115-122.

Mulligan, E., & Oats, L. (2016). Tax professionals at work in Silicon Valley. Accounting, Organizations and Society, 52, 63-76.

Omer, T., & McGuire, S. (2019). Taxation and the role of artificial intelligence: A review of issues and consequences. Journal of Tax Research, 17(1), 39-59.

Wang, Y., & Cuthbertson, R. (2015). Eight issues on audit data analytics we would like researched. Journal of Information Systems, 29(1), 155-162.

Cover Image
Published
2024-06-30
Section
Iqtisodiyot / Economy
License

Copyright (c) 2024 QO‘QON UNIVERSITETI XABARNOMASI

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

SU’NIY INTELLEKT(SI)NING BUHG‘ALTERIYA SOSHASIDAGI ISTIQBOLLARI. (2024). QO‘QON UNIVERSITETI XABARNOMASI, 11(11), 29-32. https://doi.org/10.54613/ku.v11i11.947