Innovation science and technologiy Volume 2 Issue 3 (2026)

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

Jumanazarov, Ruzimurod, Rabbimov, Elbek

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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 
Jumanazarov, Ruzimurod & Rabbimov, Elbek (2026). PROBLEMS AND SOLUTIONS IN THE INSTITUTIONAL TRANSFORMATION OF ACCOUNTING AND AUDITING SYSTEMS IN THE DIGITAL ECONOMY. Innovation science and technologiy, 2(3).
GOST R 7.0.5 
Jumanazarov, Ruzimurod, Rabbimov, Elbek PROBLEMS AND SOLUTIONS IN THE INSTITUTIONAL TRANSFORMATION OF ACCOUNTING AND AUDITING SYSTEMS IN THE DIGITAL ECONOMY // Innovation science and technologiy. 2026. Т. 2. № 3.
BibTeX 
@article{ruzimurod2026,
  author  = {Jumanazarov, Ruzimurod and Rabbimov, Elbek},
  title   = {PROBLEMS AND SOLUTIONS IN THE INSTITUTIONAL TRANSFORMATION OF ACCOUNTING AND AUDITING SYSTEMS IN THE DIGITAL ECONOMY},
  journal = {Innovation science and technologiy},
  year    = {2026},
  volume  = {2},
  number  = {3}
}
RIS 
TY  - JOUR
AU  - Jumanazarov, Ruzimurod
AU  - Rabbimov, Elbek
TI  - PROBLEMS AND SOLUTIONS IN THE INSTITUTIONAL TRANSFORMATION OF ACCOUNTING AND AUDITING SYSTEMS IN THE DIGITAL ECONOMY
JO  - Innovation science and technologiy
PY  - 2026
VL  - 2
IS  - 3
ER  -