THE EFFECTIVENESS OF AUTOMATED INFORMATION SYSTEMS IN ACCOUNTING
Keywords:
accounting information systems, automation, digital accounting, financial reporting, internal control, audit, management decisions, information technologyAbstract
The rapid development of information technologies has significantly transformed accounting systems worldwide. Automated Information Systems in Accounting (AISA) have become a critical tool for improving the accuracy, timeliness, transparency, and reliability of financial information. This article examines the effectiveness of automated accounting information systems from theoretical, methodological, and practical perspectives. The study analyzes the role of automation in enhancing accounting quality, strengthening internal control, supporting audit processes, and improving managerial decision-making. Using systematic literature analysis, comparative methods, and conceptual evaluation, the research identifies key benefits, challenges, and success factors associated with accounting automation. The findings indicate that automated accounting information systems significantly reduce human error, increase operational efficiency, enhance financial reporting quality, and contribute to organizational competitiveness. At the same time, issues such as implementation costs, cybersecurity risks, and the need for skilled personnel remain critical challenges. The article concludes with practical recommendations for enterprises seeking to improve accounting effectiveness through automation.
Downloads
References
Solikin I., Darmawan D. Impact of artificial intelligence in improving the effectiveness of accounting information systems //Journal of Wireless Mobile Networks, Ubiquitous Computing, and Dependable Applications. – 2023. – Т. 14. – №. 2. – С. 82-93.
Sori Z. M. Accounting information systems (AIS) and knowledge management: a case study //American Journal of scientific research. – 2009. – Т. 4. – №. 4. – С. 36-44.
Onaolapo A. A. et al. Effect of accounting information system on organisational effectiveness: a case study of selected construction companies in Ibadan, Nigeria //American Journal of Business and Management. – 2012. – Т. 1. – №. 4. – С. 183-189.
Khudoyarov R., Kamolov D., Azamatov B. Economic growth, business circulation and economic development //Science technology&Digital finance. – 2024. – Т. 2. – №. 2. – С. 21-24.
Худояров Р., Низаметдинов А. М. И. СРЕДНИЙ БИЗНЕС В УСЛОВИЯХ ГЛОБАЛИЗАЦИИ МИРОВОЙ ЭКОНОМИКИ //Центральноазиатский журнал образования и инноваций. – 2023. – Т. 2. – №. 6 Part 2. – С. 188-193.
Luna A., Nizametdinov A., Xudayarov R. KORXONALAR FAOLIYATINI STRATEGIK BOSHQARISH SAMARADORLIGINI OSHIRISHNING CHORA TADBIRLARI //Science technology&Digital finance. – 2023. – Т. 1. – №. 5. – С. 34-40.
Nizametdinov A., Kerim K., Xudoyarov R. YOSHLARNI TADBIRKORLIK ORQALI BANDLIGINI TA’MINLASH MEXANIZMLARINI TAKOMILLASHTIRISH: https://doi. org/10.5281/zenodo. 14216039 //International scientific and practical conference. – 2024. – Т. 1. – №. 3. – С. 94-97.
Xudoyorov R. COMPILATION OF FINANCIAL REPORTS BASED ON INTERNATIONAL STANDARDS //Journal of Academic Research and Trends in Educational Sciences. – 2022. – Т. 1. – №. 11. – С. 175-186.
Kamolov D., Ismoilova D. THE IMPACT OF DIGITALIZATION ON THE ECONOMY OF UZBEKISTAN //Science technology&Digital Finance. – 2023. – Т. 1. – №. 4. – С. 301-306.
Tirkashev U. THE NEGATIVE IMPACT OF INFLATION IN THE WORLD ON THE WELL-BEING OF THE POPULATION, THE COST OF PRODUCTS AND SERVICES //Journal of Contemporary World Studies. – 2024. – Т. 2. – №. 1. – С. 26-30.
Tirkаshev U. IQTISODIY O ‘SISH DАRАJАSINI IFODАLOVCHI KO ‘RSАTKICHLАR TIZIMI //Scientific practical conference. – 2025. – Т. 1. – №. 1. – С. 66-69.
Tirkashev U. IQTISODIY O'SISH TO'G'RISIDA TURLI NAZRIY QARASHLAR EVALUTSIYASI: https://doi. org/10.5281/zenodo. 14550430//International scientific and practical conference.–2024 //Т. – Т. 1. – №. 2. – С. 35-37.
Tirkashev U., Lutfullayeva M. YASHIL TEXNOLOGIYALARNI JORIY ETISHNING IQTISODIY VA EKOLOGIK AFZALLIKLARI //Scientific practical conference. – 2025. – Т. 1. – №. 1. – С. 284-286.
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
