INTELLIGENT ACCOUNTING FOR INDUSTRY 4.0: UZBEKISTAN'S NEW DIGITAL APPROACHES IN PRIVATE MANUFACTURING

Uzbekistan is intensifying its digital transformation agenda, with the manufacturing sector and private enterprises increasingly targeted by national strategies such as “Digital Uzbekistan – 2030.” In parallel, the global accounting profession is being transformed by artificial intelligence, automation and advanced analytics, which are redefining financial reporting, auditing and management accounting functions. This article examines the interplay between digitalisation, AI-enabled accounting tools and Uzbekistan’s evolving regulatory and institutional framework, with a focus on private manufacturing firms. It reviews international evidence on AI in accounting and recent empirical and policy studies on Uzbekistan’s digital economy, accounting reforms and private sector development.