Хорижий лингвистика ва лингводидактика Volume 4 Issue 3 (2026)

PROBLEMS AND SOLUTIONS IN THE INSTITUTIONAL TRANSFORMATION OF ACCOUNTING AND AUDITING SYSTEMS IN THE DIGITAL ECONOMY

Nizamova, Salomat, Низамова, Саломат, Nizamova, Salomat

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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 ofglobal and local software solutions. The study identifies key challenges such as regulatory gaps, skills shortages, andcybersecurity risks. Scientific and practical recommendations are proposed to improve the system

accounting, auditing, artificial intelligence, digital transformation, cybersecurity, IFRS.

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Cite

APA 7 
Nizamova, Salomat, Низамова, Саломат & Nizamova, Salomat (2026). PROBLEMS AND SOLUTIONS IN THE INSTITUTIONAL TRANSFORMATION OF ACCOUNTING AND AUDITING SYSTEMS IN THE DIGITAL ECONOMY. Хорижий лингвистика ва лингводидактика, 4(3).
GOST R 7.0.5 
Nizamova, Salomat, Низамова, Саломат, Nizamova, Salomat PROBLEMS AND SOLUTIONS IN THE INSTITUTIONAL TRANSFORMATION OF ACCOUNTING AND AUDITING SYSTEMS IN THE DIGITAL ECONOMY // Хорижий лингвистика ва лингводидактика. 2026. Т. 4. № 3.
BibTeX 
@article{salomat2026,
  author  = {Nizamova, Salomat and Низамова, Саломат and Nizamova, Salomat},
  title   = {PROBLEMS AND SOLUTIONS IN THE INSTITUTIONAL TRANSFORMATION OF ACCOUNTING AND AUDITING SYSTEMS IN THE DIGITAL ECONOMY},
  journal = {Хорижий лингвистика ва лингводидактика},
  year    = {2026},
  volume  = {4},
  number  = {3}
}
RIS 
TY  - JOUR
AU  - Nizamova, Salomat
AU  - Низамова, Саломат
AU  - Nizamova, Salomat
TI  - PROBLEMS AND SOLUTIONS IN THE INSTITUTIONAL TRANSFORMATION OF ACCOUNTING AND AUDITING SYSTEMS IN THE DIGITAL ECONOMY
JO  - Хорижий лингвистика ва лингводидактика
PY  - 2026
VL  - 4
IS  - 3
ER  -