BUXGALTERIYA HISOBINING SUN’IY INTELLEKT YORDAMIDA AVTOMATLASHTIRILISHI: IMKONIYAT VA XAVF-XATARLAR

Аннотация

This article analyzes current trends, opportunities, and potential risks of accounting automation with artificial intelligence (AI). The article highlights the advantages of AI technologies in preparing financial statements, automatically recording transactions, optimizing tax calculations, and accelerating financial analysis processes. At the same time, cybersecurity threats, data privacy issues, algorithmic errors, and socio-economic problems that may arise due to the replacement of human labor are also analyzed. The study assessed the effectiveness of AI implementation based on international practices, statistical data, and real company experiences. The results show that while AI can increase accounting efficiency, it requires a combination of legal, technical, and ethical measures to reduce risks. Keywords: accounting, artificial intelligence, automation, financial reporting, cybersecurity, algorithmic error, digital transformation, risks, data privacy, financial analysis