AUTOMATION OF ACCOUNTING USING ARTIFICIAL INTELLIGENCE: THE PROSPECTS FOR 'ROBOTISED' ACCOUNTANTS

Historically, the banking sector has been an environment in which automation delivers the greatest returns: transaction volumes are enormous, regulatory requirements are numerous, and the cost of error—both reputational and financial—is high. The question facing bank accountants today is not ‘can AI do their job’, but ‘which part of it has it already taken over’. This article explores the mechanisms for implementing artificial intelligence tools into the accounting systems of commercial banks: from robotic process automation (RPA) to machine learning for fraud detection and risk forecasting. It examines the prospects for the development of the so-called ‘robotic accountant’ — an integrated AI agent capable of recording transactions in real time with minimal human intervention. Particular attention is paid to the context of the Republic of Uzbekistan, where banking digitalisation is combined with active state regulatory initiatives in the field of artificial intelligence. A fundamental conclusion is drawn: the complete replacement of an accounting specialist in a bank is impossible without rethinking the very nature of the profession, and not just its tools.